Taxes Consolidation Act, 1997 (Number 39 of 1997) 653AT. Company returns (1)Where a company is required to prepare and deliver a return under this Part, the return shall be prepared and delivered by the secretary of the company. (2)In the case of a company not registered in the State, for the purposes of subsection (1), a secretary includes the agent, manager, factor or other representative of the company.