With effect from the passing of this Act Chapter 6 (as amended by the Finance Act 2001) of Part 38 of the Principal Act is amended -

(a) in section 917D by inserting the following after the definition of "digital signature":

"'electronic identifier', in relation to a person, means -

(a) the person's digital signature, or

(b) such other means of electronic identification as may be specified or authorised by the Revenue Commissioners for the purposes of this Chapter;",

(b) in section 917F(1) by substituting the following for paragraph (c):

"(c) the transmission bears the electronic identifier of that person, and",

(c) in section 917G(1) by substituting "electronic identifiers" for "digital signatures",

and

(d) in section 917H -

(i) in paragraph (b) of subsection (2) and paragraph (c) of subsection (3) by substituting "electronic identifier" for "digital signature", and