Taxes Consolidation Act 1997 section 739U

Retention and examination of documentation

Section 739U requires an Irish real estate fund (IREF) to retain unit holder declarations and make them available to Revenue on request.

  • An IREF must keep all declarations made under Schedule 2C for 6 years after the relevant unit holder ceases to hold units.
  • Revenue may issue a written notice requiring the IREF to produce declarations, certificates or notifications within a specified timeframe.
  • Revenue can request all such documents or only specified classes of documents.
  • Revenue may examine, take extracts from, or copy any documents provided to them.

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