(1) Where an approved person transmits electronically information which is required to be included in a return to which this Chapter applies the transmission shall not be an approved transmission unless it complies with the requirements of this section.
(2) The Revenue Commissioners shall publish and make known to each approved person and each authorised person any requirement for the time being determined by them as being applicable to -
(a) the manner in which information which is required to be included in a return to which this Chapter applies is to be transmitted electronically, and
(b) the use of a person's electronic identifier.
(3) The requirements referred to in subsection (2) include -
(a) requirements as to the software or type of software to be used to make a transmission,
(b) the terms and conditions under which a person may make a transmission, and
(c) the terms and conditions under which a person may use that person's electronic identifier.
(4) For the purposes of subsec
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