(1) For the purposes of this section -

(a)'chargeable period', 'chargeable person' and 'specified return date for the chargeable period' have the same meanings, respectively, as in section 959A of the Act of 1997, and

(b) where a liable person delivers a return required under section 959I(1) of the Act of 1997 on a date earlier than the specified return date for the chargeable period concerned, the specified return date shall be read as that earlier date.

(2) This subsection applies where a liable person is a chargeable person in relation to a chargeable period and has not in relation to any return required under this Part -

(a) prepared and delivered the return, or

(b)

(i) paid the local property tax payable, or

(ii) entered into an arrangement with the Revenue Commissioners for payment of that local property tax,