111AAJ.   IIR return and self-assessment

(1) An entity that is a relevant parent entity for a fiscal year shall prepare and deliver to the Revenue Commissioners a full and true return (in this Chapter referred to as an ‘IIR return’) for the fiscal year, in the prescribed form, on or before the specified return date.

(2) An IIR return shall include—

(a) an IIR self-assessment,

(b) a declaration to the effect that the return is full and true, and

(c) such further particulars as the Revenue Commissioners may reasonably require for the purposes of this Part as provided for in the prescribed form.

(3) An IIR return and IIR self-assessment may be amended in accordance with section 959V, as applied by section 111AAT.