917C Return by certain trustees

This section requires a statement to be made to Revenue by certain trustees of a settlement where the settlement goes offshore or falls out of the charge to Irish tax by virtue of a double taxation relief agreement. Any person who was a trustee of the settlement immediately before that happening is obliged, within 3 months, to advise Revenue of the day the settlement was created, the name and address of the settlor and the names and addresses of the trustees. Penalties apply for failure to comply with this section.

Relevant Date: Finance Act 2019