Revenue Note for Guidance

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Revenue Note for Guidance

915 Returns by nominee shareholders

Where shares in a company are registered in the name of any person, that person may be required by notice in writing from the Revenue Commissioners to state whether or not he/she is the beneficial owner of the shares and, if not, to state the name and address of the person on whose behalf the shares are registered. The term “shares” includes securities and loan capital.

Relevant Date: Finance Act 2019