(1) A person who is a promoter shall, subject to subsection (2), in relation to each disclosable transaction in respect of which specified information has been provided by that promoter under section 817E, provide to the Revenue Commissioners -
(a) within the period of 30 days beginning on the day after the day on which -
(i) the promoter first makes the transaction concerned available to a person for implementation, or
(ii) in a case where the relevant date is the date referred to in paragraph (c) of the definition of 'relevant date', the promoter first becomes aware of any transaction which is or forms part of the disclosable transaction having been implemented,
and
(b) subject to subsection (3), within the period of 5 days beginning on the day after the end of each quarter thereafter,
the name, address and, where known to the person, the tax reference number of each person to whom that person has made the disclosable transaction available for implementation (in this Chapter referred
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