(1) Section 94 of the Income Tax Act, 1967, is hereby amended by the insertion of the following paragraph after paragraph (d) (inserted by the Finance Act, 1992):
"(e) any Minister of the Government who, or any health board, local authority (within the meaning assigned to it by section 2(2) of the Local Government Act, 1941) or other board or authority, or other similar body, established by or under statute which, makes any payment either in the nature of or for the purpose of rent or rent subsidy in relation to any premises to prepare and deliver to the inspector a return containing -
(i) the full address of all such premises,
(ii) the name and address of every person to whom such premises belong,
(iii) a statement of all such payments arising in respect of such premises, and
(iv) such other particulars relating to all such premises as may be specified in the notice.".
(2) The Finance Act, 1992, is hereby amended -
(i) in subsection (1) of section 226, by the substitution in the