Taxes Consolidation Act, 1997 (Number 39 of 1997) 817EDuties of promoter. Subject to this Chapter, a promoter shall, within the specified period after the relevant date, provide the Revenue Commissioners with specified information relating to any disclosable transaction. 817EDuties of promoter Subject to this Chapter, a promoter shall— (a) within 5 working days after the specified date, provide the Revenue Commissioners with specified information relating to any disclosable transaction, and (b) provide any person— (i) to whom the promoter has made a disclosable transaction available for implementation, or (ii) who markets or seeks to market the disclosable transaction, with the transaction number for that disclosable transaction within 5 working days after receipt of the transaction number from the Revenue Commissioners or within 5 working days after making the scheme available to the person, whichever is the later.