(1) In this section -
"lease", "lessee" and "rent" have the same meanings respectively as in Chapter 8 of Part 4;
"local property tax number" means the unique identification number assigned to a residential property by the Revenue Commissioners under section 27 of the Finance (Local Property Tax) Act 2012 and "residential property" has the same meaning as in section 2 of that Act;
"premises" means any lands, tenements or hereditaments.
(2) For the purpose of obtaining particulars of profits or gains chargeable to tax under Case IV or V of Schedule D by virtue of Chapter 8 of Part 4 including, in the case of persons referred to in paragraph (d), of income which would be chargeable to tax under Case V of Schedule D if it had arisen in the State, the inspector may by notice in writing require -
(a) any lessor or former lessor of premises to give, within the time limited by the notice, such information as may be specified in the notice as to the provisions of the lease, the terms subject
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