696E Returns (Chapter 3).
(1) In this section “prescribed form” means a form prescribed by the Revenue Commissioners or a form used under the authority of the Revenue Commissioners, and includes a form which involves the delivery of a statement by any electronic, photographic or other process approved of by the Revenue Commissioners.
(2) A company carrying on petroleum activities under a specified licence shall, in addition to the return required to be delivered under
>section 951<, prepare and deliver to the Collector-General at the same time as, and together with, the return required under section 951 on or before the specified return date for the chargeable period a full and true statement in a prescribed form of the details required by the form in respect of—
(a) the amounts constituting the aggregate of the cumulative field expenditure for each field,
(b) the amounts constituting the aggregate of the cumulative field profits for each field,
(c) the breakdown of the amounts specified in paragraphs (a) and (b), and
(d) the amount of profit resource rent tax, if any, payable in respect of each field,
and of such further particulars in relation to this Chapter as may be required by the prescribed form.
(3) An officer of the Revenue Commissioners may make such enquiries or take such actions within his or her powers as he or she considers necessary for the purposes of determining the accuracy or otherwise of any details or particulars contained in the statement referred to in subsection (2).
>Subsections (9) and (10) of section 951< shall apply to a statement required to be delivered under this section as they apply to a return required to be >delivered under that section<, and for that purpose a reference in those subsections to a return, other than a reference to the specified return date for the chargeable period, shall be construed as a reference to a statement under this section.
(5) Section 1052 shall apply to a failure by a person to deliver a statement under this section or the details or particulars referred to in subsection (3) as it applies to a failure to deliver a return referred to in section 1052.