263A Declarations to a relevant deposit taker relating to deposits of certain persons.

(1) The declaration referred to in section 256(1A) is a declaration in writing to a relevant deposit taker which—

(a) is made by an individual (in this section referred to as the “declarer”) to whom any interest on the deposit in respect of which the declaration is made is payable by the relevant deposit taker and is signed by the declarer,

(b) is made in such form as may be prescribed, authorised or approved by the Revenue Commissioners,

(c) declares that at the time when the declaration is made—

(i) the individual beneficially entitled to the interest in relation to the deposit or his or her ^[2]>spouse^<[2][2]>spouse or civil partner^<[2] has attained the age of 65 years, and

(ii) the total income of the individual for the year of assessment in which the declaration is made will not exceed the specified amount (within the meaning of section 188(2)) applicable to that individual,

(d) contains as respects the individual, or as the case may be each of the individuals, mentioned in paragraph (c)—

(i) the name and address of the individual,

(ii) the date of birth of the individual who has attained the age of 65 years, and

(iii) the individual’s PPS Number (within the meaning of section 891B),

(e) contains an undertaking by the declarer that if the individual or, as the case may be, any of the individuals mentioned in paragraph (d) no longer satisfies the conditions set out in paragraph (a) of section 256(1A) the declarer will notify the relevant deposit taker accordingly, and

(f) contains such other information as the Revenue Commissioners may reasonably require for the purposes of this Chapter.

(2) Section 263(2) applies as respects declarations of the kind mentioned in this section as it applies as respects declarations of the kind mentioned in that section.