(1) The Principal Act is amended -

(a) in section 458 -

(i) by inserting in subsection (1) ", subject to subsection (1B)," after "a claim in that behalf and", and

(ii) by inserting the following after subsection (1A) (inserted by the Finance Act 2001):

"(1B) The requirement in subsection (1) to make a return in the prescribed form of the individual's total income shall not apply, except where the Revenue Commissioners otherwise direct, where the claim falls to be taken into account -

(a) in the making of deductions or repayments of tax under Chapter 4 of Part 42 and the regulations made under that Chapter, or

(b) except in the case of a chargeable person (within the meaning of section 950), in relation to a repayment of tax deducted under that Chapter and those regulations.",

(b) in section 459 by inserting the following after subsection (4):

"(5) Subsections (3) and (4) shall not apply, except where the Revenue Commissioners otherwise direct, in relation to a claim which falls to be taken into account -