Taxes Consolidation Act 1997 section 111AAR

Actions by person acting under authority

Section 111AAR provides that returns and other actions required under Part 4A (Pillar Two top-up taxes) may be prepared and carried out by a person acting under the authority of the entity concerned.

• A return required under Part 4A may be prepared and delivered to Revenue either by the entity itself or by a person acting under the entity's authority.
• Where a return is prepared and delivered by an authorised person, Part 4A treats it as if the entity itself had prepared and delivered it.
• Any other action required or permitted to be done by an entity under Part 4A may also be carried out by a person acting under the entity's authority, unless the contrary is proved.
• This authorisation is separate and distinct from the role of the designated local entity; it simply allows another person to act on behalf of the entity for Part 4A purposes.