17A. (1) In this section and in section 17B—

‘income tax month’ has the same meaning as it has in Chapter 4 of Part 42 of the Act of 1997;

‘return filing date’ means, in relation to an income tax month, the day that is 15 days from the last day of the income tax month.

(2) An employer shall, on or before the return filing date for an income tax month, make a return to the Revenue Commissioners specifying the total amount of contributions payable by that employer in respect of an income tax month consisting of—

(a) employment contributions,

(b) self-employment contributions, and

(c) contributions under Chapter 5B of Part 2.

(3) Where the Revenue Commissioners issue a statement to an employer which sets out, in summary form in respect of an income tax month, the total amount of contributions payable by that employer, the details on the statement shall, on the return filing date, or where the statement is issued on a later date, on that later date, be deemed to be a return made by the employer in respect of that month for the purposes of subsection (2).

(4) Subsection (3) shall not apply where a statement referred to in that subsection is issued to an employer and the details on that statement do not accurately reflect the total amount of contributions payable by the employer.

(5) Where subsection (4) applies, the employer concerned shall ensure that the total amount of contributions payable are accurately reflected in the return required under subsection (2) in respect of that income tax month.]