(1) An IREF shall keep and retain declarations made to it in accordance with Schedule 2C for a period of 6 years from the time the unit holder of the units in respect of which the declaration was made ceases to be such a unit holder.
(2) An IREF shall, on being so required by notice in writing given to the IREF by the Revenue Commissioners, make available to the Revenue Commissioners, within the time specified in the notice -
(a) all declarations, certifications or notifications which have been made or, as the case may be, given to the IREF in accordance with Schedule 2C, or
(b) such class or classes of such declarations, certificates or notifications as may be specified in the notice.
(3) The Revenue Commissioners may examine or take extracts from or copies of any declarations, certificates or notifications made available to the Revenue Commissioners under subsection (2).