Taxes Consolidation Act 1997 Schedule 23 paragraph 2C

Information to be provided in respect of pre-retirement access to additional voluntary contributions

Paragraph 2C requires administrators of additional voluntary contribution (AVC) funds to file quarterly statistical returns with Revenue in respect of pre-retirement AVC transfers made under section 782A.

• Administrators must deliver a return to Revenue within 15 working days of the end of each quarter, beginning with the quarter ending 30 June 2013.
• The return must include the number of transfers made, the aggregate value of the transfers, and the tax deducted from that aggregate value during the quarter.
• The return must be filed electronically using such means as Revenue require or approve.
• A quarter means a period of three consecutive months ending on 31 March, 30 June, 30 September, or 31 December.