(1) The Principal Act is amended -

(a) in Chapter 6 of Part 38 by inserting the following after section 917E -

"917EA. Mandatory electronic filing and payment of tax.

(1) In this section -

'electronic means' includes electrical, digital, magnetic, optical, electromagnetic, biometric, photonic means of transmission of data and other forms of related technology by means of which data is transmitted;

'repayment of tax' includes any amount relating to tax which is to be paid or repaid by the Revenue Commissioners;

'specified person' means any person, group of persons or class of persons specified in regulations made under this section for the purposes of either or both paragraphs (a) and (b) of subsection (3);

'specified return' means a return specified in regulations made under this section;

'specified tax liabilities' means liabilities to tax including interest on unpaid tax specified in regulations made under this section.

(2) Section 917D shall apply for the purposes of regulations made under this section in the same way as it applies for the purposes of this Chapter.

(3) The Revenue Commissioners may make regulations -

(a) requiring the delivery by specified persons of a specified return by electronic means where an order under section 917E has been made in respect of that return,