Taxes Consolidation Act, 1997 (Number 39 of 1997) 817GDuty of person where there is no promoter. Any person who enters into any transaction formingwhich is or forms part of a disclosable transaction as respects which neither that person nor any other person in the State has an obligation to comply with section 817E or 817F shall within the specified period after so doing30 working days after the specified date provide the Revenue Commissioners with specified information relating to the disclosable transaction.