Chapter 6 of Part 38 of the Principal Act is amended with effect from 15 February 2001 -
(a) in section 917D(1) -
(i) by the substitution -
(I) for the definition of "digital signature" of the following:
"'digital signature', in relation to a person, means an advanced electronic signature (within the meaning of the Electronic Commerce Act, 2000) provided to the person by the Revenue Commissioners solely for the purpose of making an electronic transmission of information which is required to be included in a return to which this Chapter applies and for no other purpose and a qualified certificate (within the meaning of that Act) provided to the person by the Revenue Commissioners or a person appointed in that behalf by the Revenue Commissioners;",
(II) for the definition of "return" of the following:
"'return' means any return, claim, application, notification, election, declaration, nomination, statement, list, registration, particulars or other information which a person is or may be
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