(1) Notwithstanding any other provision of the Tax Acts, this section shall apply for the purposes of regulating the time and manner in which an IREF shall -
(a) file a return referred to in subsection (2), and
(b) account for and pay IREF withholding tax.
(2) An IREF shall for each accounting period make to the Collector-General a return, in accordance with subsections (3) and (4), in connection with an accounting period -
(a) which ends on or before 30 June in a financial year, within 30 days of 31 December of that year, and
(b) which ends between 1 July and 31 December, within 30 days of 30 June of the following year.
(3) The IREF withholding tax which is required to be included in a return referred to in subsection (2) shall be due at the time by which the return is to be made and shall be paid by the IREF to the Collector-General and subsections (3) to (9) of section 739F shall apply to IREF withholding tax, with any required modifications, as they apply to the appropriate tax.
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