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898A Format of returns etc.

Where a person is required under this Chapter—

(a) to deliver a return, or

(b) to give or furnish information,

then such return or such information shall, be made, given, or as the case may be, furnished in such form as ^[2]>the Revenue Commissioners may require.^{<[2] [3]>}the Revenue Commissioners may require and in the case of such returns or information referred to in paragraphs (d) and (e) of section 888(2) and in sections 891, 892 and 898, where the Revenue Commissioners so require, in an electronic format approved by them.^<[3]

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