(1) Subject to subsection (2), the specified person shall furnish to the accountable person concerned -
(a) in the case of a specified person resident in the State or a person having a permanent establishment or fixed base in the State, details of -
(i) the specified person's income tax or corporation tax number, as may be appropriate, and
(ii) if the relevant payment includes an amount in respect of value-added tax, the specified person's value-added tax registration number,
and
(b) in the case of a specified person other than a person mentioned in paragraph (a), details of -
(i) the specified person's country of residence,
(ii) the specified person's tax reference in that country, and
(iii) the specified person's address and contact details.
(a) Where a relevant payment (including a payment to which section 522 applies) is made in accordance with section 529A(1), the precedent partner shall furnish the tax number of the partnership to the accountable person.
(b) For the purposes
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