An undertaking that has not already done so shall ensure that a general description is prepared, and available for any person who requests it, of the circumstances in which the undertaking may override -

(a) the elimination of the presentation of calling line identification in respect of a line, on a temporary basis, following a complaint by a subscriber and investigation by a member of the Garda Síochána of a suspected offence under section 13 of the Post Office (Amendment) Act 1951 (No. 17 of 1951), requesting the tracing of malicious or nuisance calls. In such a case, the data containing the identification of the calling subscriber will be stored and will be made available in accordance with the Data Protections Acts and section 98(2) of the Act of 1983 by the undertaking to the Garda Síochána, and

(b) the elimination of the presentation of calling line identification in respect of a line and the temporary denial or absence of consent of a subscriber or user for the processing of location data on a per-line basis, for calls to the emergency services including law enforcement agencies, ambulance services, fire brigades using the National emergency call number 999 or the single European emergency call number 112 and any other national emergency number that may be specified by the Regulator, or for the purpose of responding to such calls and bodies dealing with such calls for the purposes of answering them.