33.— (1) The Revenue Commissioners may require a person, by notice, to prepare and deliver to them, by the date specified in the notice, a return in such form as they may specify where—

(a) the person is a liable person in relation to a relevant residential property which is entered in the register, or

(b) they have reason to believe that the person may be a liable person.

(2) Nothing in this Part shall operate so as to require a liable person to deliver a return on a date earlier than the return date that applies to the return.