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