Tax Returns and Payments (Mandatory Electronic Filing and Payment of Tax) Regulations 2008
SCHEDULE 2
Specified Persons for the Purposes of Regulation 4
1. A person referred to in Schedule 13 to the Principal Act, other than one referred to in Schedule 1 to these Regulations.
2. A company which, at any time on or after 1 January 2010, is required under any provisions of the Companies Acts to append audited accounts to its annual return, other than one referred to in Schedule 1 to these Regulations.
GIVEN under my hand,
22 August 2008
MICHAEL O’GRADY,
Revenue Commissioner.