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(b) subject to subsections (4) and (5), the liable person shall be treated as if that person had failed to deliver the return referred to in paragraph (a) before the expiry of 2 months from the specified return date for the chargeable period concerned and a surcharge as referred to in section 1084(2)(a)(ii) of the Act of 1997 shall apply.

(5) Where the liable person has not, in fact, submitted the return required under section 959I(1) of the Act of 1997 on or before the specified return date for the chargeable period concerned and a surcharge is applied under section 1084(2) of that Act then this section shall not apply.

section 1084(1) of the Taxes Consolidation Act, 1997

(b) Subparagraphs (i), (ia), (ia), (ib), (ii) and (iii) of paragraph (b) of subsection (1) of section 1084 shall apply for the purposes of this section as they apply for the purposes of that section.

(9) Where for a tax year, an individual makes a claim for relief under this section an individual makes a claim for relief under this section or has the income tax charged on his or her emoluments reduced as a consequence of a claim under this section , the individual shall, notwithstanding anything to the contrary in section 950 or 1084 Part 41A or section 1084, be deemed for that tax year to be a chargeable person for the purposes of Part 41 Part 41A.

(1) A qualifying company shall include details of the qualifying investment in a return required under Part 41A for the accounting period in which the eligible shares were issued, and the company shall, notwithstanding anything to the contrary in Part 41A or section 1084, be deemed for that accounting period to be a chargeable person for the purposes of Chapter 3 of Part 41A.

“return of income” has the meaning assigned to it by section 1084;

Where in any chargeable period a person acquires a foreign life policy, the person shall, notwithstanding anything to the contrary in section 950 or 1084 Part 41A or section 1084, be deemed for that chargeable period to be a chargeable person for the purposes of sections 951 and 1084 Chapter 3 of Part 41A and section 1084, and the return of income to be delivered by the person for that chargeable period shall include the following particulars—

Where in any chargeable period a person acquires a foreign life policy, the person shall, notwithstanding anything to the contrary in section 950 or 1084 Part 41A or section 1084, be deemed for that chargeable period to be a chargeable person for the purposes of sections 951 and 1084 Chapter 3 of Part 41A and section 1084, and the return of income to be delivered by the person for that chargeable period shall include the following particulars—

(iii) the unit holder shall be deemed for that chargeable period to be a chargeable person for the purposes of sections 951 and 1084 Chapter 3 of Part 41A and section 1084, and the return of income to be delivered by the person for that chargeable period shall include the following particulars:

“return of income” has the meaning assigned to it by section 1084;

Where in any chargeable period a person acquires a material interest in an offshore fund, the person shall, notwithstanding anything to the contrary in section 950 or 1084 Part 41A or section 1084, be deemed for that chargeable period to be a chargeable person for the purposes of sections 951 and 1084 Chapter 3 of Part 41A and section 1084, and the return of income to be delivered by the person for that chargeable period shall include the following particulars—

Where in any chargeable period a person acquires a material interest in an offshore fund, the person shall, notwithstanding anything to the contrary in section 950 or 1084 Part 41A or section 1084, be deemed for that chargeable period to be a chargeable person for the purposes of sections 951 and 1084 Chapter 3 of Part 41A and section 1084, and the return of income to be delivered by the person for that chargeable period shall include the following particulars—

(8) Where for a tax year a relevant employee makes a claim for relief under this section, the relevant employee shall, notwithstanding anything to the contrary in section 950 or 1084 Part 41A or section 1084, be deemed for that tax year to be a chargeable person for the purposes of Part 41 Part 41A.

(6) Where in any chargeable period a resident opens, either directly or indirectly, a foreign account, or causes to be opened a foreign account in relation to which the resident is the beneficial owner of the deposit held in that account, the resident shall, notwithstanding anything to the contrary in section 950 or 1084 Part 41A or section 1084, be deemed for that chargeable period to be a chargeable person for the purposes of sections 951 and 1084 Chapter 3 of Part 41A and section 1084, and the return of income (within the meaning of section 1084) to be delivered by the resident for that chargeable period shall include the following particulars in relation to the account—

(6) Where in any chargeable period a resident opens, either directly or indirectly, a foreign account, or causes to be opened a foreign account in relation to which the resident is the beneficial owner of the deposit held in that account, the resident shall, notwithstanding anything to the contrary in section 950 or 1084 Part 41A or section 1084, be deemed for that chargeable period to be a chargeable person for the purposes of sections 951 and 1084 Chapter 3 of Part 41A and section 1084, and the return of income (within the meaning of section 1084) to be delivered by the resident for that chargeable period shall include the following particulars in relation to the account—

(6) Where in any chargeable period a resident opens, either directly or indirectly, a foreign account, or causes to be opened a foreign account in relation to which the resident is the beneficial owner of the deposit held in that account, the resident shall, notwithstanding anything to the contrary in section 950 or 1084 Part 41A or section 1084, be deemed for that chargeable period to be a chargeable person for the purposes of sections 951 and 1084 Chapter 3 of Part 41A and section 1084, and the return of income (within the meaning of section 1084) to be delivered by the resident for that chargeable period shall include the following particulars in relation to the account—

(5) Where in any chargeable period a person acquires an offshore product to which section 730I or 747C (inserted by the Finance Act, 2001) does not relate, the person shall, notwithstanding anything to the contrary in section 950 or 1084 Part 41A or section 1084, be deemed for that chargeable period to be a chargeable person for the purposes of sections 951 and 1084 Chapter 3 of Part 41A and section 1084, and the return of income to be delivered by the person for that chargeable period shall include the following particulars—

(5) Where in any chargeable period a person acquires an offshore product to which section 730I or 747C (inserted by the Finance Act, 2001) does not relate, the person shall, notwithstanding anything to the contrary in section 950 or 1084 Part 41A or section 1084, be deemed for that chargeable period to be a chargeable person for the purposes of sections 951 and 1084 Chapter 3 of Part 41A and section 1084, and the return of income to be delivered by the person for that chargeable period shall include the following particulars—

(6) An assessment to tax in relation to a person shall, where required under section 1084, include the amount of any surcharge due for the chargeable period.

(e) the amount of any surcharge which, under section 1084, is required to be included in the assessment,

(c) A self assessment shall include and identify the amount of any surcharge which, under section 1084, is required to be included in the assessment for the chargeable period.