85D.—(1) The records referred to in section 85C(1) shall contain the following information:

(a) the BIC or any other business identifier code that unambiguously identifies the payment service provider;

(b) the name or business name of the payee, as it appears in the records of the payment services provider;

(c) any VAT identification number or other national tax number of the payee, if available;

(d) the IBAN or, if the IBAN is not available, any other identifier which unambiguously identifies, and gives the location of, the payee;

(e) the BIC or any other business identifier code that unambiguously identifies, and gives the location of, the payment service provider acting on behalf of the payee where the payee receives funds without having any payment account;

(f) the address of the payee as it appears in the records of the payment service provider, if available;

(g) details of any cross-border payment in accordance with subsection (2);

(h) details of any payment refunds identified in relation to the cross-border payment in accordance with subsection (2).

(2) The information required to be kept in relation to paragraphs (g) and (h) of subsection (1) shall contain the following details:

(a) the date and time of the payment or payment refund;

(b) the amount and the currency of the payment or payment refund;

(c) the Member State of origin of the payment received by or on behalf of the payee, as determined in accordance with section 85B;

(d) the Member State of destination of any payment refund, as determined in accordance with section 85B;

(e) the information used to determine the Member State of origin of the payment referred to in paragraph (c) or the Member State of destination of any payment refund referred to in paragraph (d);

(f) any reference which unambiguously identifies the payment;

(g) where applicable, information that the payment was initiated at the physical premises of the merchant.]