(1) Where a person is required under this Chapter or under regulations made under this Chapter to -

(a) deliver a return,

(b) give or furnish a certificate,

(c) make a declaration or election,

(d) make an application,

the return, certificate, declaration, election or application is to be made, given or furnished in such form as the Revenue Commissioners may require.

(2) The Revenue Commissioners may nominate any Revenue officer to perform any acts and discharge any functions authorised by this Chapter or by regulations made under this Chapter to be performed or discharged by the Revenue Commissioners apart from the making of regulations under this Chapter.