10 Partnerships, etc.

(1) The details to be given to the Revenue Commissioners under section 530R(2) of the Act shall be given by using the appropriate portal of the RCT service or, where the person concerned cannot access the RCT service for reasons other than a technology systems failure, the details shall be given in writing.

(2) On receipt of details referred to in paragraph (1), the Revenue Commissioners shall cause each member of the gang, group or partnership concerned to be notified in writing or by electronic means of the amount of income tax or corporation tax treated as having been paid by him or her under section 530P.