(1) A specified person shall furnish to a qualifying company details of the specified person's country of residence, address and tax reference in the country of residence.
(2) Where the specified person has complied with subsection (1) the qualifying company, on making a relevant payment, shall give to such person a certificate of deduction in a form prescribed by the Revenue Commissioners with particulars of-
(a) the name and address of the specified person,
(b) the specified person's tax reference as furnished in accordance with subsection (1),
(c) the amount of the relevant payment,
(d) the amount of the appropriate tax deducted from that payment, and
(e) the date on which the payment is made.