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(4) In this section “the Acts” has the same meaning as in section 1077A(1).

(b) in relation to an individual, being an individual referred to in section 2(2) of the Waiver of Certain Tax, Interest and Penalties Act, 1993, or a person referred to in section 3(2) of that Act, who—

(b) in relation to an individual, being an individual referred to in section 2(2) of the Waiver of Certain Tax, Interest and Penalties Act, 1993, or a person referred to in section 3(2) of that Act, who—

(i) fails to give a declaration required by section 2(3)(a) of that Act, or

(ii) gives a declaration referred to in subparagraph (i) or a declaration under section 3(6)(b) of that Act which is false or fails to comply with the requirements of subparagraph (iii) or (iv) of section 2(3)(a) of that Act or subparagraph (III) of section 3(6)(b) of that Act to the extent that any of those subparagraphs apply to that person,

(b) in relation to an individual, being an individual referred to in section 2(2) of the Waiver of Certain Tax, Interest and Penalties Act, 1993, or a person referred to in section 3(2) of that Act, who—

(ii) gives a declaration referred to in subparagraph (i) or a declaration under section 3(6)(b) of that Act which is false or fails to comply with the requirements of subparagraph (iii) or (iv) of section 2(3)(a) of that Act or subparagraph (III) of section 3(6)(b) of that Act to the extent that any of those subparagraphs apply to that person,

(ii) gives a declaration referred to in subparagraph (i) or a declaration under section 3(6)(b) of that Act which is false or fails to comply with the requirements of subparagraph (iii) or (iv) of section 2(3)(a) of that Act or subparagraph (III) of section 3(6)(b) of that Act to the extent that any of those subparagraphs apply to that person,