Yeah I was thinking of a changeover of tenancy. In the typical situation, the new tenant does not know the previous tenant so can't compare this statement against the previously issued one. So the landlord is providing them with a statement whose veracity they are not readily able to establish. And we don't expect any government body (Revenue or PTRB) to pro-actively verify \ cross reference the statements, or the statement versus actual collected rental income ...
Regardless of the rights or wrongs of a particular piece of legislation, putting such weak legislation into force just encourages evasion, nods and winks etc etc