This Chapter governs the applicability of certain returns, stipulating that its provisions will be activated if two conditions are met. Firstly, the specific legislative provision under which the return is made must be explicitly identified by the Revenue Commissioners via an order.

Secondly, the requirement to submit the return must be time-bound, commencing after the date specified in the aforementioned order. This framework ensures compliance with regulatory mandates and facilitates orderly administration for submissions under specified statutes.