The Principal Act is amended -

(a) in section 14(1) by inserting "Subject to section 35(5A) (inserted by the Finance (Local Property Tax) (Amendment) Act 2013), where" for "Where",

(b) in section 14 by inserting the following after subsection (1):

"(1A)

(a) Where subsection (1) applies, the person who was the liable person before the change referred to in that subsection shall provide the person who is the liable person following that change with any relevant information or documentation in the knowledge or possession of that person in relation to the first valuation date (as referred to in that subsection) and the relevant residential property before that change occurs.

(b) The information or documentation that is relevant in relation to the matters referred to in paragraph (a) shall include the following information or documentation -

(i) the chargeable value at that valuation date included in a return,

(ii) a return, or

(iii) where no return was prepared and delivered to the Revenue Commissioners, any Revenue estimate made under section 47.",