(1) Upon entering into a relevant contract, and in a case where subsection (2) applies, a principal to whom section 530A applies shall provide to the Revenue Commissioners -
(a) information in relation to -
(i) the identity of the subcontractor, including name and tax reference number,
(ii) the estimated contract value,
(iii) the estimated contract duration, including the estimated start date and estimated end date of the contract,
(iv) the location or locations at which relevant operations under the contract are to take place, and
(v) whether or not a contract is a labour only contract,
and
(b) a declaration stating that the principal is satisfied, if that is the case having regard to guidelines published by the Revenue Commissioners as to the distinction between contracts of employment and relevant contracts, that the named subcontractor is not performing the contract or any part of it as an employee of the principal.
(a) Before providing the information and declaration referred
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