72. Section 917D of the Act of 1997 is amended in subsection (1) by the substitution of the following definition for the definition of “digital signature”:

“ ‘digital signature’ in relation to a person, means—

(a) a qualified certificate (within the meaning of the Electronic Commerce Act 2000) provided to the person by the Revenue Commissioners (or a person appointed in that behalf by the Revenue Commissioners), and

(b) an advanced electronic signature (within the meaning of that Act) generated using the qualified certificate referred to in paragraph (a);”.