Taxes Consolidation Act, 1997 (Number 39 of 1997) 817FDuty of person where promoter is outside the State. Any person who enters into any transaction formingwhich is or forms part of any disclosable transaction in relation to which— (a) a promoter is outside the State, and (b) no promoter is in the State, shall, within the specified period after so doing5 working days after the specified date, provide the Revenue Commissioners with specified information relating to the disclosable transaction.