Taxes Consolidation Act 1997 section 917E

Application

Section 917E sets out the conditions under which a tax return qualifies for electronic filing under this Chapter.

• This Chapter applies only to returns made under a provision specifically designated by a Revenue Commissioners order.
• The return must be required to be made after the effective date set out in that order for the relevant provision.
• Electronic filing is being introduced on a phased roll-out basis, covering different types of returns at different times.
• Revenue control both the selection of eligible return types and the commencement dates through their order-making power.