Taxes Consolidation Act, 1997 (Number 39 of 1997) 653W. Preparation and delivery of return by person acting under authority (1) Notwithstanding section 653T, a return may be prepared and delivered by a person acting under the authority of a liable person. (2) Where a return is prepared and delivered by a person acting under the authority of a liable person, this Chapter shall apply as if the return had been prepared and delivered by the liable person. (3) Anything required or allowed to be done by a liable person under this Chapter may be done by a person acting under a liable person’s authority.