(1) In this section -

'chargeable person' and 'specified return date for the chargeable period' have the same meanings as in Part 41A;

'prescribed form' means a form prescribed by the Revenue Commissioners or a form used under the authority of the Revenue Commissioners, and includes a form which involves the delivery of a statement by any electronic, photographic or other process approved of by the Revenue Commissioners.

(2) Where this Chapter applies to an individual for a tax year that individual shall, if not otherwise a chargeable person, be deemed to be a chargeable person for such year for the purposes of Part 41A.

(3) Where this Chapter applies to an individual for a tax year that individual shall, in addition to the return required to be delivered under Chapter 3 of Part 41A, prepare and deliver to the Collector-General at the same time as, and together with, the return required under Chapter 3 of Part 41A on or before the specified return date for the chargeable period a full and true statement in a prescribed form of the details required by the form in respect of -

(a) the amounts constituting the aggregate of the specified reliefs,

(b) the determination of those amounts, and

(c) the estimates required by subsection (4),

and of such further particulars in relation to this Chapter as may be required by the prescribed form.