Provision of details of tenancy to Revenue Commissioners.
148.—(1) In this section “identification number” means—
(a) in the case of an individual, the individual's personal public service number, and
(b) in the case of a company, the registered number of the company.
(2) On the request of—
(a) a landlord of a dwelling, on his or her furnishing—
(i) his or her identification number, or
(ii) his or her name and the identification number of his or her authorised agent,
(b) the Revenue Commissioners, on their furnishing—
(i) the identification number of a landlord of a dwelling, or
(ii) the name of a landlord of a dwelling and the identification number of his or her authorised agent,
the Board shall, at such time or times as are reasonably specified in the request, furnish to the Revenue Commissioners—
(I) confirmation as to whether the landlord has registered a tenancy in respect of a dwelling, and
(II) in the event of there being one or more than one tenancy so registered, such of the particulars registered in respect of it or them as the Revenue Commissioners may require.