Taxes Consolidation Act 1997 Schedule 12A paragraph 6A

Information

Paragraph 6A of Schedule 12A requires the trustees of an approved scheme to file an annual return of information with the Revenue Commissioners by 31 March following the year in question.

• Trustees of an approved scheme must prepare and deliver an annual return to the Revenue Commissioners for each year.
• The return must be in the prescribed form and contain such particulars relating to the scheme for that year as the form requires.
• The filing deadline is on or before 31 March in the year following the year to which the return relates.
• The penalty provisions in sections 1052 and 1054 apply where the trustees fail to deliver the return on time.