As respects relevant facilities provided by an intermediary on or after the 1st day of June, 1992, section 19 of the Finance Act, 1989, is hereby amended -
(a) by the insertion, in subsection (1), of the following definition after the definition of "relevant UCITS":
"‘tax reference number’, in relation to a person, has the same meaning as is assigned to it in section 22 of the Finance Act, 1983, in relation to a specified person within the meaning of that section;",
(b) by the insertion, in paragraph (a) of subsection (2), after "addresses" of "and tax reference numbers", and
(c) by the substitution of the following subsections for subsection (3):
"(3) Where a person who is resident in the State avails of relevant facilities provided by an intermediary in relation to relevant UCITS he shall furnish to the intermediary details which the intermediary is required to include in a return to the inspector in accordance with subsection (2), or would be required to include in such a r