(1) Where 2 or more persons are chargeable persons in relation to a residential property, one return in respect of the property shall be prepared and delivered by the designated chargeable person.
(2) The making of a return referred to in subsection (1) -
(a) shall operate to satisfy the obligation of the other chargeable person, or chargeable persons, as the case may be, under this Part, and
(b) shall bind the other chargeable person, or chargeable persons.
(3) Where -
(a) more than one return is delivered in respect of a residential property, and
(b) one of the returns is delivered by the designated chargeable person, the Revenue Commissioners shall notify the person who is not the designated chargeable person that a return has been delivered by the designated chargeable person.
(4) Where -
(a) more than one return is prepared and delivered in respect of a residential property, and
(b) there is no designated chargeable person in relation to the residential property,
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