(1) In this section, "return" includes any statement, declaration or list.
(2) A company may be required by a notice served on it by an inspector or other officer of the Revenue Commissioners to deliver to the officer within the time limited by the notice a return of -
(a) the profits of the company computed in accordance with the Corporation Tax Acts -
(i) specifying the income taken into account in computing those profits, with the amount from each source,
(ii) giving particulars of all disposals giving rise to chargeable gains or allowable losses under the Capital Gains Tax Acts and the Corporation Tax Acts and particulars of those chargeable gains or allowable losses, and
(iii) giving particulars of all charges on income to be deducted against those profits for the purpose of the assessment to corporation tax, other than those included in paragraph (d),
(aa) such information, accounts, statements, reports and further particulars -
(i) relevant to the tax liability of the company,
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