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(c) the date specified in a notification issued under section 33;

(1) Where a person has been required by notice by the Revenue Commissioners under section 33(1) to prepare and deliver a return and the person does not consider himself or herself to be a liable person, the person shall notify the Revenue Commissioners accordingly and the notification—

(b) shall be made within 30 days after the date of the notice referred to in section 33(1),

(e) shall include any relevant information in the knowledge or possession of the person who has received the notice referred to in section 33 which relates to the person who is, or who may be, the liable person in relation to the relevant residential property in respect of which the notice was given.

(a) make a determination on whether the person is a liable person in relation to the relevant residential property in respect of which the notice referred to in section 33(1) was given, and

(1) Every liable person shall prepare and deliver to the Revenue Commissioners, on or before the return date, a return in such form as the Revenue Commissioners may specify notwithstanding that the person has not been required to do so under section 33.

(2) Notwithstanding subsection (1), but subject to subsection (5), a liable person shall not be obliged to prepare and deliver a return in respect of the liability dates 1 November in 2013, 2014 and 2015 and a relevant residential property a liable person shall not be obliged to prepare and deliver a return in respect of a relevant residential property in respect of the liability dates 1 November 2013, 1 November 2014 and 1 November 2015 1 November 2014, 1 November 2015, 1 November 2016, 1 November 2017 and 1 November 2018 , unless he or she is required to do so by notice under section 33, where—

(1) Notwithstanding sections 33 and 35, a return may be prepared and delivered by a person acting under the authority of a liable person.

Where a person who has been given a notice of assessment considers that he or she is not a liable person, that person shall be treated as if he or she had been required by notice by the Revenue Commissioners under section 33(1) to prepare and deliver a return and section 34(3) and the other provisions of Part 7 shall apply accordingly as if the date referred to in section 34(3) were the date of the notice of assessment.