Section 110 Taxes Consolidation Act, 1997

This form should be completed and returned to one of the "authorised officers" - Marie Hurley, Ursula Horan or Susan Cummins. You should ensure that the form is returned to the authorised officer before the end of the first accounting period of the qualifying company to ensure that the company has an entitlement to the tax treatment provided for in section 110 TCA 1997. To be regarded as a qualifying company for the purposes of section 110(1) TCA 1997 the company must notify the authorised officer that the company is, or intends to be, a company to which paragraphs (a) to (e) of section 110(1) TCA apply. Download in PDF Format (92KB)

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