27.— (1) The Revenue Commissioners shall establish and maintain a register of residential properties and associated liable persons in the State (referred to in this Act as the “register”).

(2) The Revenue Commissioners―

(a) notwithstanding anything in sections 28 and 29, may enter in the register such particulars in relation to a residential property and its associated liable persons as they consider appropriate, and

(b) may assign a unique identification number to each residential property in the register.

(3) Where particulars that the Revenue Commissioners have entered in the register under subsection (2) are proved not to be true, the Revenue Commissioners shall amend those particulars, or delete them from the register, as the case may be, accordingly.