(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
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