Taxes Consolidation Act, 1997 (Number 39 of 1997) 653AX. Date for delivery of returns (1) A return required to be delivered under this Part shall be delivered— (a) on or before the return date, where— (i) paragraph (a), only, of section 653AQ(1) applies, or (ii) both paragraphs (a) and (b) of section 653AQ(1) apply, or (b) by the date specified in the notice, where paragraph (b), only, of section 653AQ(1) applies. (2) Nothing in this Part shall operate so as to require a chargeable person to deliver a return on a date earlier than the return date that applies to the return.