Taxes Consolidation Act 1997 Schedule 23 paragraph 2A

Format and manner of compliance

Paragraph 2A requires that any returns, accounts, information, or particulars demanded under paragraph 2 must be provided in whatever form and manner the notice under that paragraph specifies.

• Any return, copy of accounts, information, or particulars required under paragraph 2 must be supplied in the form and manner stated in the relevant notice.
• The paragraph gives Revenue the power to dictate the format in which information is to be delivered, rather than leaving it to the person providing the information.
• This ensures consistency and completeness in the information received, making it easier for Revenue to process and review.
• The provision was introduced by the Finance Act 2005.