(1) In this section, 'return filing date' means, in relation to an income tax month, the day that is 15 days from the last day of the month.
(2) On or before the return filing date for an income tax month, an employer shall make a return to the Revenue Commissioners specifying the total universal social charge deducted or repaid in respect of that month in accordance with Regulations made under section 531AAB.
(3) Where the Revenue Commissioners issue a statement to an employer which sets out, in summary form in respect of an income tax month, the total amount of universal social charge deducted or repaid by that employer, the details of the statement shall on the return filing date, or where the statement is issued after the return filing date, on that later date, be deemed to be a return made by the employer in respect of that month for the purposes of subsection (2).
(4) Subsection (3) shall not apply where a statement referred to in that subsection is issued to an employer and the
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