917K Hard copies.
(1) A hard copy shall be made in accordance with this subsection only if—
(a) the hard copy is made under processes and procedures which are designed to ensure that the information contained in the hard copy shall only be the information
>to be transmitted<
in accordance with section 917F(1),
(b) the hard copy is in a form approved by the Revenue Commissioners which is appropriate to the information so transmitted, and
(c) the hard copy is authenticated in accordance with subsection (2).
(2) For the purposes of this Chapter, a hard copy made in accordance with subsection (1) shall be authenticated only if the hard copy is signed by the person who would have been required to make the declaration, sign the return or furnish the certificate, as the case may be, but for paragraph (a), (b) or (d) of section 917F(3).