(1) Subject to subsection (2), the specified person shall furnish to the accountable person concerned -

(a) in the case of a specified person resident in the State or a person having a permanent establishment or fixed base in the State, details of -

(i) the specified person's income tax or corporation tax number, as may be appropriate, and

(ii) if the relevant payment includes an amount in respect of value-added tax, the specified person's value-added tax registration number,

and

(b) in the case of a specified person other than a person mentioned in paragraph (a), details of -

(i) the specified person's country of residence,

(ii) the specified person's tax reference in that country, and

(iii) the specified person's address and contact details.

(2)