(1) Notwithstanding any enactment or rule of law, the Revenue Commissioners may, by notice in writing, request a relevant person to provide them with such information as is in the possession or control of the relevant person as the Revenue Commissioners may reasonably require for the purposes of -

(a) establishing, maintaining and ensuring the accuracy of the register referred to in section 27, and

(b) the administration of local property tax.

(2) Where the Revenue Commissioners make a request under subsection (1), the relevant person to whom the request is given shall provide such information as may be specified in the notice within the time limit specified in the notice.

(3) The information which the Revenue Commissioners may request are details in the possession or control of the relevant person of the address or addresses, as the case may be, of residential properties, and in relation to each residential property -

(a) the name of the occupier,

(b) the name of the owner,

(c) the address contained in any geodirectory maintained by any relevant person or such other information as may allow the location of the property to be established,