28.—(1) A claimant, by virtue of his or her having made an application under section 11, shall be deemed to have consented to the Revenue Commissioners complying with the following request.

(2) That request is a request by the assessors (which by virtue of this section they have power to make) of the Revenue Commissioners to furnish to the assessors particulars or other information in their possession or control in relation to the amount of income of the claimant for the purpose, and the purpose only of, the assessors' verifying any item of financial loss that is alleged by the claimant in his or her relevant claim and which relates to that income.

(3) Notwithstanding any enactment, it shall be the duty of the Revenue Commissioners to comply with such a request unless the consent referred to in subsection (1) is deemed to have been revoked by virtue of subsection (4).

(4) That consent shall be deemed to have been revoked if, at the date of the making of the request of the Revenue Commissioners, the application under section 11 of the claimant concerned stands withdrawn by him or her in accordance with section 47.

(5) The particulars or other information that may be the subject of a request under this section include particulars or other information that came into existence, or into the possession of the Revenue Commissioners, before the passing of this Act.