(1) In this section, "secretary" includes persons mentioned in section 1044(2).
(2) Where the person mentioned in section 1052 is a body of persons the secretary shall be liable to -
(a) in a case where the notice was given under or for the purposes of any of the provisions specified in column 1 of Schedule 29 and the failure continues after the end of the year of assessment or accounting period following that during which the notice was given, a separate penalty of €2,000, and
(b) in any other case, a separate penalty of €1,000.
(3) Where the person mentioned in section 1053 or, as appropriate, section 1077E or 1077F is a body of persons the secretary shall be liable to a separate penalty of €1,500 or, in the case of deliberate behaviour, €3,000.
(4) This section shall apply subject to sections 877(5)(b) and 897(5), but otherwise shall apply notwithstanding anything in the Income Tax Acts.