(1) The Principal Act is amended in section 1041 -

(a) in subsection (1), by the insertion of "(referred to in this section as the 'non- resident person') and where the person making the payment provides the Revenue Commissioners with the information specified in subsection (1A) " after "whose usual place of abode is outside the State",

(b) by the insertion of the following subsection after subsection (1):

"(1A) The following information is specified for the purposes of subsection (1):

(a) the name and address of the non-resident person;

(b) the address of the property in respect of which the payment referred to in subsection (1) is made, including the Eircode in respect of the property;

(c) the unique identification number assigned to the property for the purposes of the Finance (Local Property Tax) Act 2012;

(d) the date the payment referred to in subsection (1) is made to the non-resident person;

(e) the gross amount of the payment referred to in subsection (1);

(f) the amount withheld from the payment referred to in subsection (1) and remitted to Revenue in accordance with section 238.

(1B)