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(1) Any person who enters into a transaction forming which is or forms part of a disclosable transaction as respects which the promoter, by virtue of section 817J, does not comply with section 817E, shall within the specified period concerned after entering such transaction 5 working days after the specified date, provide the Revenue Commissioners with specified information relating to the disclosable transaction.

(2) A promoter who by virtue of section 817J does not comply with section 817E shall inform each person to whom the promoter has made the disclosable transaction available for implementation of the obligations placed on that person by virtue of subsection (1).

(3) A promoter who by virtue of section 817J does not comply with section 817E shall inform the Revenue Commissioners accordingly within the specified period 5 working days after the specified date.

(c) a transaction is one to which section 817J applies, and two or more transactions would have been assigned the same transaction number if they had been disclosed by a promoter under section 817E rather than by the person who entered into the transaction under section 817H, or