The Revenue Commissioners, when communicating the information specified in Article 8ab(14) of the Directive to the competent authorities of all other Member States in accordance with the Regulations of 2012, may disclose the following information connected with or supplementary to the information so specified:
(a) the reference number assigned to the reportable cross-border arrangement concerned;
(b) in relation to each intermediary and relevant taxpayer concerned -
(i) the country of issuance of the taxpayer identification number of each such intermediary and relevant taxpayer,
(ii) whether each such intermediary or relevant taxpayer is an individual or entity, and
(iii) the address of each such intermediary or relevant taxpayer.