848AB Monthly return.

An administrator who is or was registered in accordance with section 848AD, shall, within 15 days of the end of every month, make a return (including, where it is the case, a nil return) to the Revenue Commissioners, which—

(a) specifies in respect of all individuals who in the previous month became entitled, under this Part, to be credited with tax credits—

(i) the aggregate amount of tax credits in relation to pension subscriptions,

(ii) the aggregate amount of additional tax credits, and

(iii) the number of pension subscriptions concerned, distinguishing between additional voluntary contributions, PRSA contributions and premiums under an annuity contract,

and

(b) contains a declaration in a form prescribed or authorised by the Revenue Commissioners that, to the best of the administrator’s knowledge and belief, the information referred to in paragraph (a) is correct.