Taxes Consolidation Act 1997 Schedule 2A paragraph 2A

Lifespan of declaration

Schedule 2A, paragraph 2A sets out the period for which certain declarations remain valid.

  • A declaration referred to in paragraph 9 of Schedule 2A is treated as a current declaration from the date it is made.
  • The declaration remains current until 31 December in the fifth year following the year in which it was made.
  • After that date, the declaration expires and a new one must be made if required.

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