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(5) The duty charged by subsection (4) on a statement delivered by a promoter pursuant to subsection (2), less any preliminary duty charged on a statement required to be delivered in accordance with section 123C in respect of the same chargeable period, shall be paid by the promoter on delivery of the statement.

(10) An account, charge card, company charge card or supplementary card within the meaning, in each case, assigned to it by section 124 and which attracts the payment of the stamp duty payable by virtue of that section shall not attract the payment of the stamp duty payable by virtue of this section.

(7) In the case of failure by a promoter to pay any duty required to be paid in accordance with this section, the promoter shall be liable to pay, by means of a penalty, in addition to the duty, interest on that duty, calculated in accordance with section 159D, for the period commencing on the date the duty was so required to be paid and ending on the date the duty was paid and also, by means of a further penalty penalty, a sum of €380 for each day in that period and each penalty shall be recoverable in the same manner as if the penalty were part of the duty.

“electronic means” has the same meaning as it has in section 917EA of the Taxes Consolidation Act 1997;

“electronic means” has the same meaning as it has in section 917EA of the Taxes Consolidation Act 1997;

(13) Any statement required to be delivered to the Commissioners pursuant to subsection (2) or (2B), as the case may be, shall be delivered by electronic means and the relevant provisions of Chapter 6 of Part 38 of the Taxes Consolidation Act 1997 shall apply.