44.— (1) The following persons shall deliver any return which they are required to deliver under this Part by whatever electronic means F85[…] are made available by the Revenue Commissioners for this purpose—

(a) a person who is a liable person in relation to more than one relevant residential property, and

(b) a person who is a specified person (within the meaning of section 917EA of the Act of 1997).

(2) Section 917J of the Act of 1997, as it relates to the electronic transmission of returns in relation to the taxes and duties referred to in section 917D of that Act, shall apply to the delivery of returns by electronic means under this section.