Subject to this Chapter, a promoter shall -
(a) within 5 working days after the specified date, provide the Revenue Commissioners with specified information relating to any disclosable transaction, and
(b) provide any person -
(i) to whom the promoter has made a disclosable transaction available for implementation, or
(ii) who markets or seeks to market the disclosable transaction, with the transaction number for that disclosable transaction within 5 working days after receipt of the transaction number from the Revenue Commissioners or within 5 working days after making the scheme available to the person, whichever is the later.