4. The conditions to be fulfilled by an unregistered person are as follows:

(a) he shall claim a repayment of the tax by completing such claim form as may be provided for that purpose by the Revenue Commissioners and he shall certify the particulars shown on such claim form to be correct;

(b) he shall produce—

(i) the invoices or other documents, issued or given to him for the purposes of section 17 of the Act, or

(ii) the receipts for tax paid on goods imported,

showing the tax borne or paid by him which is the subject of the refund claim;

(c) he shall, if requested to do so by the Revenue Commissioners, produce the plans, specifications or other documentary evidence in relation to—

(i) the construction, extension, alteration or reconstruction of a building or structure which is designed for use solely or mainly for the purposes of a farming business, or

(ii) the fencing, drainage or reclamation of any land intended for use for the purposes of such a business,

in respect of which his claim for a refund of tax is being made; and

(d) he shall have complied with all the obligations imposed on him by the Act, the Income Tax Acts, the Corporation Tax Acts or the Capital Gains Tax Act, and any instruments made thereunder, in relation to—

(i) the payment or remittance of the taxes, interest and penalties required to be paid or remitted thereunder, and

(ii) the delivery of returns.