34.— (1) Where a person has been required by notice by the Revenue Commissioners under section 33(1) to prepare and deliver a return and the person does not consider himself or herself to be a liable person, the person shall notify the Revenue Commissioners accordingly and the notification—

(a) shall be in writing,

(b) shall be made within 30 days after the date of the notice referred to in section 33(1),

(c) with reference to F70[section 3 or Part 3], as the case may be, shall include an explanation of the reason why the person does not consider himself or herself to be a liable person,

(d) shall be accompanied by whatever supporting documentation may be relevant, and

(e) shall include any relevant information in the knowledge or possession of the person who has received the notice referred to in section 33 which relates to the person who is, or who may be, the liable person in relation to the relevant residential property in respect of which the notice was given.

(2) The Revenue Commissioners, having considered the notification given by a person in accordance with this section, shall—

(a) make a determination on whether the person is a liable person in relation to the relevant residential property in respect of which the notice referred to in section 33(1) was given, and

(b) notify the person of their determination.

(3) Where a person is aggrieved by the determination referred to in subsection (2), he or she may appeal F71[the determination to the Appeal Commissioners, in accordance with section 949I of the Act of 1997, within the period of 30 days after the date of the notice of that determination].

(4) F72[…]