(1) A liable person shall prepare and deliver to the Revenue Commissioners, on or before the return date, a return and self-assessment in the form prescribed by the Revenue Commissioners for that purpose.
(2) Without prejudice to the generality of subsection (1), the Revenue Commissioners may prescribe the following information to be included in a return referred to in that subsection:
(a) in respect of a relevant site -
(i) the address,
(ii) the unique identifier, or identifiers, allocated to the site under the Registration of Title Act 1964,
(iii) the market value,
(iv) the valuation date relevant to the return, and
(v) the area, in hectares;
(b) the name of the local authority in whose functional area a site is situated;
(c) in respect of a liable person or designated liable person, as the case may be -
(i) the person's name,
(iii) the nature of the person's ownership interest in the site,
(iv) the person's address for correspondence, and
(v) where there is mo
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