Taxes Consolidation Act, 1997. - Houses of the Oireachtas

[1997.] Taxes Consolidation Act, 1997. [No. 39.]orthe purposes of the Industrial and Provident SocietiesActs, 1893 to 1978, and the Friendly SocietiesActs, 1896 to 1977,(b) with a view to reward, assists or advises the company in thepreparation or delivery of any information, declaration,return, records, accounts or other document which he orshe knows will be or is likely to be used for any purposeof tax;‘‘relevant offence’’ means an offence committed by a company whichconsists of the company—(a) knowingly or wilfully delivering any incorrect return, statementor accounts or knowingly or wilfully furnishing orcausing to be furnished any incorrect information in connectionwith any tax,(b) knowingly or wilfully claiming or obtaining relief or exemptionfrom, or repayment of, any tax, being a relief,exemption or repayment to which there is no entitlement,(c) knowingly or wilfully issuing or producing any incorrectinvoice, receipt, instrument or other document in connectionwith any tax, or(d) knowingly or wilfully failing to comply with any provisionof the Acts requiring the furnishing of a return of income,profits or gains, or of sources of income, profits or gains,for the purposes of any tax, but an offence under thisparagraph committed by a company shall not be a relevantoffence if the company has made a return ofincome, profits or gains to the Revenue Commissionersin respect of an accounting period falling wholly or partlyin the period of 3 years preceding the accounting periodin respect of which the offence was committed;‘‘tax’’ means any tax, duty, levy or charge under the care and managementof the Revenue Commissioners.(2) For the purposes of paragraph (b) of the definition of ‘‘relevantperson’’, a person who but for this subsection would be treated as arelevant person in relation to a company shall not be so treated ifthe person assists or advises the company solely in the person’scapacity as an employee of the company, and a person shall betreated as assisting or advising the company in that capacity wherethe person’s income from assisting or advising the company consistssolely of emoluments to which Chapter 4 of Part 42 applies.(3) If, having regard solely to information obtained in the courseof examining the accounts of a company, or in the course of assistingor advising a company in the preparation or delivery of any information,declaration, return, records, accounts or other document forthe purposes of tax, as the case may be, a person who is a relevantperson in relation to the company becomes aware that the companyhas committed, or is in the course of committing, one or more relevantoffences, the person shall, if the offence or offences arematerial—1353Pt.47 S.1079