128.— The Revenue Commissioners shall provide a liable person referred to in section 126, or a person acting on behalf of the liable person in connection with a sale of a residential property, with—

(a) confirmation of any unpaid local property tax, penalties imposed under this Act and accrued interest at the date of the sale of a property, or

(b) confirmation that there are no outstanding amounts payable,

as the case may be, in such form and manner as the Revenue Commissioners may decide.