88.— (1) The tenant under a relevant commercial lease (or such other person as the tenant has authorised in writing to act on his or her behalf for the purposes of this subsection in so far as it relates to the lease) shall, within the relevant period immediately following the day on which a stamp certificate is received by or on behalf of the tenant from the Revenue Commissioners in respect of the lease, give to the Authority a notice in the specified form setting out (in addition to the particulars specified in paragraphs (a) to (d) of section 87(2))—

(a) the commencement date of the terms of the lease,

(b) the capital consideration (if any) to be paid by the tenant or landlord in respect of the commercial property the subject of the lease,

(c) the frequency of the rent review in respect of the property,

(d) the particulars relating to who is liable in respect of the rates, insurance, service charges and repairs in respect of the property,

(e) the net floor area, per each floor, of the property,

(f) the particulars (if any) relating to rent-free periods, fitting out time allowed, fit out allowances and capital contributions in respect of the property,

(g) the particulars relating to any break-clause in the lease,

(h) the certificate identification number (within the meaning of regulation 2 of the Stamp Duty (E-stamping of Instruments) Regulations 2009 (S.I. No. 476 of 2009)) of that stamp certificate, and

(i) such other particulars as may be prescribed by regulations made under section 95 for the purposes of this paragraph.

(2) Where a reviewed rent has been determined (whether or not the rent concerned is increased, decreased or remains the same) in respect of a relevant commercial lease (whether by agreement or otherwise), the tenant under the lease (or such other person as the tenant has authorised in writing to act on his or her behalf for the purposes of this subsection in so far as it relates to the lease) shall, within the relevant period immediately following the day of the determination, give to the Authority a notice in the specified form setting out—

(a) the particulars of the reviewed rent,

(b) the particulars of any other variations made to the lease during, or for the purposes of, the rent review, and

(c) such other particulars as may be prescribed by regulations made under section 95 for the purposes of this paragraph.

(3) Where a tenant ceases to have an interest in a commercial property which is the subject of a relevant commercial lease, the tenant (or such other person as the tenant has authorised in writing to act on his or her behalf for the purposes of this subsection in so far as it relates to the cesser) shall, within the relevant period immediately following the day on which the cesser takes effect, give the Authority a notice in the specified form setting out particulars of the cesser (including the day on which it takes effect).

(4) A provision (howsoever expressed) of any contract or other agreement which has as its object or effect the prevention of the disclosure of any of the particulars referred to in subsection (1), (2) or (3), whether to the Authority or to other persons or to both, shall not prevent the disclosure of those particulars to the Authority in accordance with this section.

(5) A person who, without reasonable excuse, contravenes subsection (1), (2) or (3) is guilty of an offence and liable on summary conviction to a class A fine.

(6) In this section, “relevant period” means—

(a) the period prescribed by regulations made under section 95 for the purposes of this definition,

(b) if no such period is so prescribed for the time being, 30 days.