Taxes Consolidation Act 1997 Schedule 23C paragraph 2

Meaning of "quarter"

Paragraph 2 defines the term "quarter" for the purposes of Schedule 23C, which governs the statistical reporting obligations of PRSA administrators.

  • A "quarter" means a period of three consecutive months ending on 31 March, 30 June, 30 September or 31 December.
  • PRSA administrators who hold the role of administrator within the meaning of section 782A(1)(a) must file a statistical return with Revenue at the end of each quarter.
  • Each return must be delivered within 15 working days of the end of the relevant quarter and must be submitted by whatever electronic means Revenue requires or approves.
  • The first reporting quarter was the one ending on 30 June 2013.

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