(1) Each energy company shall be required to give notice to the Revenue Commissioners that the company is an energy company in the form and manner specified by the Revenue Commissioners.
(2) A notice under subsection (1) shall contain -
(a) the name of the energy company,
(b) the registered address of the company,
(c) the corporation tax number of the company, and
(d) such other information as the Revenue Commissioners may reasonably require.
(3) The notice referred to in subsection (1) shall be delivered to the Revenue Commissioners on or before -
(a) 30 August 2023, or
(b) 30 August 2024, where the company first becomes an energy company in the chargeable period commencing on 1 January 2023.
(4) An energy company shall not be required to give notice under this section more than once.
(5) A notice referred to in subsection (1) shall be given by electronic means and through such electronic systems as the Revenue Commissioners may make available for the time being for any such purpose,
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