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(8) Pearsa aonair a rinne roghnú de réir fho-alt (4), déanfaidh sé, do gach bliain mheasúnachta arb éard í, de bhua an roghnaithe, bliain mheasúnachta lena mbaineann fo-alt (6), ráiteas i scríbhinn, agus é sínithe aige, a ullmhú agus a thabhairt don chigire laistigh de thrí mhí tar éis dáta an roghnaithe, is ráiteas ina mbeidh méid na mbrabús nó na ngnóchan ó fheirmeoireacht a mbeadh cáin inmhuirearaithe air ina leith don bhliain mheasúnachta sin de réir fhorálacha alt 58 den Acht Cánach Ioncaim, 1967 , agus beidh feidhm ag forálacha uile na nAchtanna Cánach Ioncaim a bhaineann le pionóis mar gheall ar gan ráiteas a thabhairt nó mar gheall ar ráiteas mícheart a thabhairt go calaoiseach nó go faillitheach ionann is dá mba ráiteas a ceanglaíodh a sheachadadh don chigire de bhíthin fógra a thug sé faoi alt 169 den Acht Cánach Ioncaim, 1967 , sin an ráiteas.
(8) An individual who has elected in accordance with subsection (4) shall, for each year of assessment which, by virtue of the election, is a year of assessment to which subsection (6) applies, prepare and deliver to the inspector, within three months after the date of the election, a statement in writing, signed by him, containing the amount of the profits or gains from farming on which he would be chargeable to tax for that year of assessment ,in accordance with the provisions of section 58 of the Income Tax Act, 1967 , and all the provisions of the Income Tax Acts relating to penalties for failure to make a statement or for fraudulently or negligently making an incorrect statement shall apply as if the statement were a statement required to be delivered to the inspector by reason of a notice given by him under section 169 of the said Income Tax Act, 1967 .