Taxes Consolidation Act 1997 section 917D

Interpretation (Chapter 6)

Section 917D defines the key terms and expressions used throughout the electronic filing chapter and clarifies what is meant by "making a return" across the various tax codes.

• The chapter applies to all major tax heads including income tax, corporation tax, capital gains tax, VAT, capital acquisitions tax, stamp duty, excise duties, the temporary solidarity contribution and Pillar Two top-up taxes.
• A digital signature is an advanced electronic signature provided by Revenue solely for the purpose of making electronic tax returns, together with its associated qualified certificate.
• A return covers any return, claim, application, notification, election, declaration or other information a person is required to give to Revenue or any revenue officer.
• References to making a return include preparing, delivering, sending, furnishing, presenting, rendering or otherwise forwarding a return, however the obligation is expressed in the legislation.