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(b) a person referred to in section 7(4) of the Central Bank Act 1971,

(a) a person who holds or has held a licence under section 9 or an authorisation granted under section 9A of the Central Bank Act 1971, or a person who holds or has held a licence or other similar authorisation under the law of an EEA state, other than the State, which corresponds to a licence granted under the said section 9,

(b) a person referred to in section 7(4) of the Central Bank Act 1971,

(a) a person who holds or has held a licence under section 9 or an authorisation granted under section 9A of the Central Bank Act 1971, or a person who holds or has held a licence or other similar authorisation under the law of an EEA state, other than the State, which corresponds to a licence granted under the said section 9,

(a) a person who holds or has held a licence under section 9 or an authorisation granted under section 9A of the Central Bank Act 1971, or a person who holds or has held a licence or other similar authorisation under the law of an EEA state, other than the State, which corresponds to a licence granted under the said section 9,

(II) is a company which commences to be wound up, the relevant date within the meaning of section 285 of the Companies Act, 1963 >section 621 of the Companies Act 2014, in relation to the winding up;

(vii) the Stamp Act, 1891 Stamp Duties Consolidation Act, 1999, and the enactments amending or extending that Act,

(vi) the Capital Acquisitions Tax Consolidation Act 2003, and the enactments amending or extending that Act, and

(v) the Value-Added Tax Consolidation Act 2010, and the enactments amending or extending that Act,

(viii) the Finance (Local Property Tax) Act 2012,

(c) a credit institution (within the meaning of the European Communities (Licensing and Supervision of Credit Institutions) Regulations 1992 (S.I. No. 395 of 1992)) which has been authorised by the Central Bank and Financial Services Authority of Ireland to carry on business of a credit institution in accordance with the provisions of the supervisory enactments (within the meaning of those Regulations), or

(II) is a company which commences to be wound up, the relevant date within the meaning of section 285 of the Companies Act, 1963 >section 621 of the Companies Act 2014, in relation to the winding up;

(f) A notice of attachment, notice of revocation and any other notice provided for by this section (including the obligation to notify a taxpayer or relevant person in accordance with paragraph (b) of subsection (12) but not including the notice referred to in paragraph (a) of that subsection) may be given to a taxpayer or to a relevant person, as the case may be, by electronic means (within the meaning of section 917EA).

(7)(a)Sections 1052 and 1054 shall apply to a failure by a relevant person to deliver a return required by a notice of attachment within the time specified in the notice or to deliver a further return within the time specified in subsection (4) as they apply to a failure to deliver a return referred to in section 1052.

(7)(a)Sections 1052 and 1054 shall apply to a failure by a relevant person to deliver a return required by a notice of attachment within the time specified in the notice or to deliver a further return within the time specified in subsection (4) as they apply to a failure to deliver a return referred to in section 1052.

(7)(a)Sections 1052 and 1054 shall apply to a failure by a relevant person to deliver a return required by a notice of attachment within the time specified in the notice or to deliver a further return within the time specified in subsection (4) as they apply to a failure to deliver a return referred to in section 1052.

(5) Where a relevant person delivers, either fraudulently or negligently, an incorrect return or further return that purports to be a return or further return made in accordance with this section, the relevant person shall be deemed to be guilty of an offence under section 1078.

(9) Nothing in this section shall be construed as rendering any failure by a relevant person to make a return or further return required by this section, or to pay to the Revenue Commissioners the amount or amounts required by this section to be paid by the relevant person, liable to be treated as a failure to which section 1078 applies.