25 Specified period relating to Appeal Commissioners' determinations

Subject to Regulation 26, where, following an application by the Revenue Commissioners in accordance with subsection (1) of section 817P of the Principal Act in relation to any of the matters referred to in that subsection, the Appeal Commissioners make a determination in accordance with paragraph (a)(i), (b)(i), (c)(i), (d)(i) or (e)(i), as the case may be, of subsection (2) of that section—

(a) the information or documents to be made available to the Revenue Commissioners by a person on foot of the determination (where the determination is made in accordance with paragraph (a)(i), (b)(i) or (c)(i) of that subsection), or

(b) the specified information to be made available to the Revenue Commissioners by a person in consequence of the determination (where the determination is made in accordance with paragraph (d)(i) or (e)(i) of that subsection),

shall be made available within the period of 5 days beginning on the day after the date of the determination.