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(i) is a holder of a licence granted under section 9 of the Central Bank Act 1971 or an authorisation granted under section 9A of that Act, or

(ii) holds a licence or other similar authorisation under the law of an EEA state, other than the State, which corresponds to a licence granted under section 9 of the Central Bank Act 1971,

(b) a payment institution (within the meaning of Regulation 18 of the European Union (Payment Services) Regulations 2018 (S.I. No. 6 of 2018)) which has been authorised by the Central Bank of Ireland to carry on the business of a payment institution, or

(b) a payment institution (within the meaning of Regulation 18 of the European Union (Payment Services) Regulations 2018 (S.I. No. 6 of 2018)) which has been authorised by the Central Bank of Ireland to carry on the business of a payment institution, or

(i) is a holder of a licence granted under section 9 of the Central Bank Act 1971 or an authorisation granted under section 9A of that Act, or

(ii) holds a licence or other similar authorisation under the law of an EEA state, other than the State, which corresponds to a licence granted under section 9 of the Central Bank Act 1971,

“the Acts” has the same meaning as in section 851A;

“tax” has the same meaning as in section 851B;

“TIN” has the same meaning as in section 891G.

(9)(a) Section 898O shall apply to—

as it applies to a failure to deliver a return or to the making of an incorrect or incomplete return referred to in section 898O.