959Q Miscellaneous (Chapter 3).

(1) (a) This Chapter does not affect the giving of a notice under any of the specified provisions and does not remove from any person any obligation or requirement imposed on the person by such a notice.

(b) The giving of a notice under any of the specified provisions to a person does not remove from that person any obligation to prepare and deliver a return under this Chapter.

(c) The giving by a chargeable person of a notice pursuant to section 876 does not remove from the person an obligation to prepare and deliver a return under this Chapter.

(2) (a) The Collector-General may designate an address for the delivery of returns which in accordance with this Chapter are required to be delivered to the Collector-General.

(b) Where the Collector-General designates an address under paragraph (a), that address shall be published in Iris Oifigiúil as soon as is practicable after such designation.