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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.