2. Interpretation and general.

(1) In these Regulations—

“Acts” has the same meaning as it has in section 917D of the Principal Act;

“capacity” means access to the technology, including both hardware and software, by which either or both a specified return or the payment of any specified tax liabilities may be made by electronic means;

“Commissioners” means the Revenue Commissioners;

“Large Cases Division” means the division of the Office of the Revenue Commissioners known as Large Cases Division;

“Principal Act” means the Taxes Consolidation Act 1997;

“return”has the same meaning as it has in section 917D of the Principal Act.

(2) (a) Any return which a person is or may be required by the Acts to give to the Commissioners and which is specified for the purposes of Chapter 6 of Part 38 of the Principal Act by order made by the Commissioners under section 917E of that Act is specified as a specified return.

(b) Any liabilities to tax, including interest on unpaid tax, arising under any provision of the Acts, the payment of which is or will be accounted for, directly or indirectly, in a specified return, including any payment which is treated under the Acts as a payment on foot of, or on account of, any liabilities to tax, is specified as specified tax liabilities.

(c) Each person referred to in Schedules 1 and 2 is specified as a specified person for the purposes of paragraphs (a) and (b) of subsection (3) of section 917EA of the Principal Act and these Regulations.