Taxes Consolidation Act 1997 section 848QA

Other returns

Section 848QA required qualifying savings managers to make electronic returns to the Revenue Commissioners containing specified details of the special savings incentive accounts (SSIAs) under their management.

• A qualifying savings manager who was or had been registered under section 848R was required, when requested by the Revenue Commissioners, to make a return to them.
• The return had to be made in an electronic format specified by the Revenue Commissioners.
• The return could relate to all SSIAs managed by the qualifying savings manager, or to a particular category of those accounts as specified by the Revenue Commissioners.
• The return had to contain such details in relation to each account as the Revenue Commissioners might specify.