(1) The Principal Act is amended -

(a) in section 201 -

(i) by inserting the following after subsection (2):

"(2A) Where a payment is not chargeable to tax under section 123 by virtue of subsection (2) (a), the person by whom the payment was made shall deliver to the inspector, not later than 46 days after the end of the year of assessment in which the payment was made, the following particulars -

(a) the name and address of the person to whom the payment was made,

(b) the personal public service number (within the meaning of section 223 of the Social Welfare (Consolidation) Act 1993) of the person who received the payment,

(c) the amount of the payment, and

(d) the basis on which the payment is not chargeable to tax under section 123, indicating, in the case of a payment made on account of injury or disability, the extent of the injury or disability, as the case may be.",

and

(ii) by substituting, in subsection (6), "4 years" for "6 years",

and