(1) For the purposes of this Chapter, a "UTPR group" for a fiscal year shall comprise all of the constituent entities of an MNE group that would, in the absence of subsection (2), be required, in accordance with section 111AAK, to prepare and deliver to the Revenue Commissioners a UTPR return for the fiscal year (in this Chapter referred to as the 'relevant UTPR members'), where all such relevant UTPR members - (a) have elected to be members of the UTPR group, and (b) have appointed one such member (in this Part referred to as the 'UTPR group filer') to prepare and deliver the UTPR return on behalf of the relevant UTPR members, before the specified return date for the fiscal year.
(2) A UTPR group filer shall prepare and deliver a UTPR return, in respect of all of the relevant UTPR members, for the fiscal year on or before the specified return date.
(3) Where a UTPR group filer prepares and delivers a UTPR return, in respect of all relevant UTPR members, for
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