882 Particulars to be supplied by new companies
(a) in the case of companies which are incorporated on or after 11 February 1999, as on and from that day, and
(b) in the case of companies which were incorporated before the 11 February 1999, as on and from 1 October 1999.
(a) Subject to paragraph (b), this section shall have effect from 1 January 2015.
(b) As respects a company incorporated before 1 January 2015, this section shall have effect—
(i) after 31 December 2020, or
(ii) from the date, after 31 December 2014, of a change in ownership of the company where there is a major change in the nature or conduct of the business of the company within the relevant period,
whichever is the earlier.
(c) In paragraph (b) “relevant period” means a period—
(i) beginning on the later of—
(I) 1 January 2015, or
(II) the date which occurs one year before the date of the change in ownership of the company referred to in that paragraph,
(ii) ending 5 years after the date of that change of ownership.
(d) For the purposes of the references in paragraphs (b) and (c) to a change in ownership of a company, Schedule 9 (other than paragraph 4 of that Schedule) to the TCA shall apply as if references in that Schedule to section 401 or 679(4) of the TCA were references to the said paragraphs (b) and (c).
(e) For the purposes of paragraph (b), “a major change in the nature or conduct of the business of the company” means—
(i) a major change in the nature or conduct of a trade (within the meaning of section 401(1)(a) or (b) of the TCA) carried on by the company,
(ii) the commencement by the company of a new trade, or
(iii) a major change arising from the acquisition by the company of property or of an interest in, or right over, property.
Company Residence – TB37, October 1999, p5
Corporation Tax Statement of Particulars - Section 882 TCA 1997 – eBrief No. 122/17
Corporation Tax Statement of Particulars - Section 882 TCA 1997 – eBrief No. 183/18
Particulars to be supplied by companies which are new or where there is a material change in information previously provided – eBrief No. 148/18
Sections referred to in text
section 10 [Connected persons]
section 432 [Meaning of “associated company” and “control”]
section 1044 [Bodies of persons]
1073 Penalties for failure to furnish particulars required to be supplied by new companies