(1) The Principal Act is amended -

(a) in section 1 -

(i) by inserting the following after the definition of "accountable person":

"' approved person ' and 'authorised person' shall each be construed in accordance with section 917G of the Taxes Consolidation Act 1997;",

(ii) by inserting the following after the definitions of "' executed' and 'execution'":

"'fiqler', in relation to an instrument in respect of which a paper return is delivered to the Commissioners, means the person who would be the approved person or, as the case may be, the authorised person had the paper return been an electronic return;",

and

(iii) by inserting the following after the definition of "money":

"'paper return' means a return in paper form that satisfies the requirements of an electronic return and is processed by the Commissioners through the e-stamping system;",

and

(b) by inserting the following after section 8:

"8A. Penalties: returns.