134. Amendment of Chapter 3 (returns of income and capital gains, etc.) of Part 38 of Principal Act.

Chapter 3 of Part 38 of the Principal Act is amended by inserting the following after section 898:

"898A. Format of returns etc.

 Where a person is required under this Chapter -

(a) to deliver a return, or

(b) to give or furnish information,

then such return or such information shall, be made, given, or as the case may be, furnished in such form as the Revenue Commissioners may require.".