(1) This section shall apply to a payment service provider where the State is –
(a) the home Member State of the payment service provider, or
(b) a host Member State of the payment service provider, in a case in which the payment service provider provides payment services in Member States other than its home Member State.
(2) Where this section applies to a payment service provider, the records referred to in section 85D shall be made available to the Revenue Commissioners in the manner specified in section 85G (inserted by the European Union (Value-Added Tax) (No. 2) Regulations 2023 (S.I. No.651 of 2023)).