Section 891J of the Principal Act is amended -

(a) in subsection (3) -

(i) in paragraph (a), by the substitution of "paragraph (c)" for "paragraph (b)",

(ii) by the insertion of the following paragraphs after paragraph (d):

"(e) Subject to paragraph (f), where a platform operator, registered under paragraph (a) by virtue of subparagraph (ii) of the said paragraph (a), does not comply with its obligations under this section, or regulations made under this section, the Revenue Commissioners shall revoke the Platform Operator ID assigned to the platform operator concerned under paragraph (b).

(f) The Platform Operator ID shall not be revoked under paragraph (e) before -

(i) the Revenue Commissioners have issued 2 reminders in writing to the platform operator of the obligations imposed on that platform operator under this section, and

(ii) the expiration of 30 days from the date of the second such reminder referred to in subparagraph (i).