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(3) Where the Revenue Commissioners require a person by notice under subsection (1) to prepare and deliver a statement or specified information, as the case may be, section 902(7) to (10) of the Act of 1997 shall apply.

(3) Where the Revenue Commissioners require a person by notice under subsection (1) to prepare and deliver a statement or specified information, as the case may be, section 902(7) to (10) of the Act of 1997 shall apply.

(4) A person who fails or refuses to comply with a notice referred to in subsection (1) shall be liable to a penalty of €1,000, but nothing in section 1078 of the Act of 1997 (as amended by the Schedule) shall be read as applying to such failure or refusal.

(3) Where the Revenue Commissioners require a person by notice under subsection (1) to prepare and deliver a statement or specified information, as the case may be, section 902(7) to (10) of the Act of 1997 shall apply.

(4) A person who fails or refuses to comply with a notice referred to in subsection (1) shall be liable to a penalty of €1,000, but nothing in section 1078 of the Act of 1997 (as amended by the Schedule) shall be read as applying to such failure or refusal.