(1) Any person who enters into a transaction which is or forms part of a disclosable transaction as respects which the promoter, by virtue of section 817J, does not comply with section 817E, shall within 5 working days after the specified date, provide the Revenue Commissioners with specified information relating to the disclosable transaction.
(2) A promoter who by virtue of section 817J does not comply with section 817E shall inform each person to whom the promoter has made the disclosable transaction available for implementation of the obligations placed on that person by virtue of subsection (1).
(3) A promoter who by virtue of section 817J does not comply with section 817E shall inform the Revenue Commissioners accordingly within 5 working days after the specified date.