Taxes Consolidation Act 1997 Schedule 23 paragraph 2B

Information to be provided in electronic format

Paragraph 2B requires the administrator of an approved scheme to deliver annual scheme accounts to the Revenue Commissioners in electronic format.

• Applies to approved schemes where the administrator is required to deliver annual scheme accounts to Revenue.
• Accounts must be delivered by electronic means, in a format required or approved by the Revenue Commissioners.
• The obligation applies to accounting years ending on or after 1 January 2011.
• Inserted by Finance Act 2010, section 16(1)(c).