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(c) the relevant medical services provider to whom the election relates shall furnish the tax number (within the meaning of section 524(2)) of the medical partnership concerned to the Health Service Executive and section 524 shall apply as if, in relation to each relevant payment by the Health Service Executive to that relevant medical services provider, in respect of relevant medical services, which is comprised within relevant income to which the election relates, that medical partnership is the specified person (within the meaning of section 520),

(c) the relevant medical services provider to whom the election relates shall furnish the tax number (within the meaning of section 524(2)) of the medical partnership concerned to the Health Service Executive and section 524 shall apply as if, in relation to each relevant payment by the Health Service Executive to that relevant medical services provider, in respect of relevant medical services, which is comprised within relevant income to which the election relates, that medical partnership is the specified person (within the meaning of section 520),

“payment notification” has the meaning assigned to it by section 524(4);

“payment notification reference number” has the meaning assigned to it by section 524(6);

“PSWT service” means such electronic system as is made available by the Revenue Commissioners to enable accountable persons to fulfil their obligations under section 524(4) and to facilitate electronic communication between the Revenue Commissioners, accountable persons, specified persons and others for the purpose of fulfilling those obligations and includes any enhancements or other changes made to that system and any replacement system;

(a) the payment notification reference number in respect of the payment notification made in accordance with section 524(4), and

(c) that the specified person shall, in respect of each relevant payment included in the claim, furnish to the inspector the form given to the specified person by an accountable person in accordance with section 524(2) payment notification reference number in respect of the payment notification made in accordance with section 524(4) or, in the case of a specified person who is a partner in relation to a partnership trade or profession, the documentation referred to in section 529A(3).

(3) Where an apportionment as referred to in subsection (2) applies to a relevant payment and to the appropriate tax deducted from that payment, the precedent partner shall, for the purposes of sections 526 and 527, provide details of the apportionment that applies to the payment and the appropriate tax deducted, and the basis for that apportionment, in a statement issued to each partner in the partnership, together with a copy of the form given to the precedent partner by the accountable person in accordance with section 524(2) which shall include the details provided to the precedent partner by the accountable person in accordance with section 524(7).