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section 890

(b) the trustee makes a return as required by section 890 of the name, address and profits of that person,

(2) An agent or receiver of any person resident in the State, other than an incapacitated person, shall not, if that agent or receiver makes a return as required by section 890 of the name, address and profits of that person, be required to do any other act for the purpose of the assessment of that person, unless the Revenue Commissioners require the testimony of the agent or receiver pursuant to the Income Tax Acts.

“specified provisions” means paragraphs (d) and (e) of section 888(2) and sections 889 to 893 sections 889, 890, 891, 891A and 892,