653U. One return in respect of jointly owned relevant site

(1) Where 2 or more persons are liable persons in relation to a relevant site, the designated liable person in relation to the site shall prepare and deliver the return referred to in section 653T(1).

(2) The preparation and delivery of a return referred to in subsection (1)—

(a) shall operate to satisfy the obligation of the other liable person, or liable persons, as the case may be, under section 653T, and

(b) shall bind the other liable person, or liable persons.

(3) Where—

(a) more than one return is delivered in respect of a relevant site, and

(b) one of the returns is delivered by the designated liable person,

the Revenue Commissioners shall notify the person who is not the designated liable person that a return has been delivered by the designated liable person.

(4) Where—

(a) more than one return is prepared and delivered in respect of a relevant site, and

(b) there is no designated liable person in relation to the relevant site,

the Revenue Commissioners shall designate a person to be the designated liable person in accordance with section 653V and subsection (2) shall apply accordingly.