(1) Chapter 2 of Part 18 of the Principal Act is amended in section 530 by inserting the following after the definition of "relevant tax deduction card":

"'return period', in relation to the principal concerned, means the period specified in a notice in writing given by the Revenue Commissioners to that principal, being a period of one or more income tax months, in respect of which the principal is required under section 531(3A) to make a return to the Collector-General;".

(2) Chapter 2 of Part 18 of the Principal Act is amended in section 531 -

(a) by substituting the following for paragraph (a) of subsection (3A):

"(a) Not later than 14 days after the end of a return period, a principal or any person who was previously a principal and who has been required to do so by notice in writing from the Revenue Commissioners, shall -

(i) make a return to the Collector-General, on the prescribed form, of the amount, if any, of tax which that person was liable under this section to deduct from payments made to uncertified subcontractors during that return period, and

(ii) remit to the Collector-General the amount of the tax, if any, which the person was so liable to deduct.",