(1)

(a) In this subsection -

"premises provider" means a person who owns, occupies or controls land, and references to the premises provider's land mean the land that is so owned, occupied or controlled;

"relevant office" means the office of the Revenue Commissioners which would normally deal with the examination of the records kept by the premises provider in accordance with Chapter 7 of Part 9.

(b) Where a premises provider allows, in the course or furtherance of business, a person not established in the State to supply goods for consideration in the course or furtherance of business (in this subsection referred to as a "mobile trader") on the premises provider's land for a period of less than 28 consecutive days, then that premises provider shall, not later than 14 days before the day when the mobile trader is allowed to supply goods on that land, furnish to the Revenue Commissioners, at the relevant office, the following particulars:

(i) the name and address of the mobile trader;