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(1) This section shall apply where the obligation of any person to make a return to which this Chapter applies is treated as fulfilled in accordance with section 917F(1).

(3) Where this section applies the person whose obligation to make a return to which this Chapter applies is treated as fulfilled in accordance with section 917F(1) shall have all the rights and duties in relation to the information contained in the transmission as the person would have had if that information had been contained in a return made by post.