Part 38-3-7 Third Party Returns – Section 896, Taxes Consolidation Act, 1997; Off-Shore Funds Extract from Tax Briefing, Issue 20 (December 1995) 1. Part 38, Chapter 3, Taxes Consolidation Act (TCA) 1997 Under the provisions of Part 38, Chapter 3, TCA 1997 information returns required under certain specified provisions must be made on a self-assessment basis (generally […]

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