904C Power of inspection (returns and collection of appropriate tax) assurance companies

This section provides an audit power in respect of certain returns made by life assurance companies. The returns concerned are those of appropriate tax, being the tax which those entities are required to deduct from payments to policyholders on encashment of their policy and in certain other circumstances. The provisions mirror those of section 904A which relate to the audit of DIRT returns of financial institutions.

Relevant Date: Finance Act 2019