(1) In this section -
'chargeable person' and 'specified return date for the chargeable period' have the same meanings as in Part 41A;
'prescribed form' means a form prescribed by the Revenue Commissioners or a form used under the authority of the Revenue Commissioners, and includes a form which involves the delivery of a statement by any electronic, photographic or other process approved of by the Revenue Commissioners.
(2) Where this Chapter applies to an individual for a tax year that individual shall, if not otherwise a chargeable person, be deemed to be a chargeable person for such year for the purposes of Part 41A.
(3) Where this Chapter applies to an individual for a tax year that individual shall, in addition to the return required to be delivered under Chapter 3 of Part 41A, prepare and deliver to the Collector-General at the same time as, and together with, the return required under Chapter 3 of Part 41A on or before the specified return date for the chargeable period a full
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