Section 917 Returns relating to non-resident companies and trusts
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A person who―
(a) holds shares or securities in a company not resident or ordinarily resident in the State, or
(b) is beneficially interested or acts as agent for or on behalf of a person who is beneficially interested in settled property under a settlement the trustees of which are not resident or ordinarily resident in the State,
may be required by a notice by the Revenue Commissioners to give such particulars as the Revenue Commissioners may consider are required to determine whether the company or trust is [within sections 579 to 579F and section 590]1, and whether any chargeable gains have accrued to that company, or to the trustees of that settlement, in respect of which the person to whom the notice is given is liable to capital gains tax [under sections 579 to 579F or section 590]2.
Amendments
1 Substituted by Finance Act 1999 section 92(1)(a)(i) as on and from 11 February 1999.
2 Substituted by Finance Act 1999 section 92(1)(a)(ii) as on and from 11 February 1999.
What information returns may be requested by Revenue from a shareholder of beneficiaries of a non-resident company or trust?
As a shareholder in a non-resident company, if requested by the Revenue Commissioners, you must provide information to enable them to determine whether the company is non-resident (section 590), and whether chargeable gains (if any) accruing to the c...
