(1) Where an individual resident in the State for tax purposes makes an application to the Revenue Commissioners containing such information in relation to -
(a) the individual,
(b) the individual's contractual relations with a paying agent, and
(c) the identification of the asset which may give rise to an interest payment to be paid or secured by the paying agent,
as the Revenue Commissioners may require, the Revenue Commissioners shall, within 2 months of the receipt of the application, issue a certificate to the applicant containing details of -
(i) the name, address and PPS number of the applicant,
(ii) the name and address of the paying agent identified by the applicant, and
(iii) the account number or other information supplied by the applicant to identify the asset which may give rise to an interest payment to be paid or secured by the paying agent.
(2) A certificate issued in accordance with subsection (1) shall be valid -
(a) for a period of 3 years from its date of i
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