(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 whether a residential property was in use as a dwelling for less than 30 days in a chargeable period,
(b) the administration of vacant homes tax, and
(c) establishing, maintaining and ensuring the accuracy of the register.
(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 under subsection (1) are the following details in the possession or control of the relevant person in relation to a residential property:
(a) the name of the occup
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