(1) A return may be prepared and delivered by an energy company or by another person acting under the authority of the energy company.
(2) Where a return is prepared and delivered by a person acting under the authority of an energy company, this Act and the Act of 1997, as applied by this Act, shall apply as if the return had been prepared and delivered by the energy company.
(3) Anything required or allowed to be done by an energy company under this Act or the Act of 1997, as applied by this Act, may be done by a person acting under the authority of an energy company.