(1) Section 817M of the Principal Act is amended -

(a) by renumbering the existing provision as subsection (1) of that section,

(b) in subsection (1) by inserting "subject to subsection (2)," after "shall,", and

(c) by inserting the following after subsection (1):

"(2) A client list provided to the Revenue Commissioners under paragraph (a) or (b), as the case may be, of subsection (1) shall not include the name, address or tax reference number of any person to whom the promoter has made the disclosable transaction available for implementation where the promoter is satisfied, at the time of providing the client list, that such person has not entered into any transaction forming part of the disclosable transaction.".

(2) Subsection (1) applies as on and from 21 January 2011.