263D. “Declarations to the Revenue Commissioners in relation to relevant amounts

The declaration referred to in section 256(1C) is a declaration in writing to the Revenue Commissioners which—

(a) is made by the person (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 the declaration is made that the deposit is solely in respect of a relevant amount,

(d) contains as respects the person—

(i) the name and address of the person,

(ii) the person’s PPS Number (within the meaning of section 891B),

(iii) the name and address of the deposit taker (including the name and address of the branch of the deposit taker, if any) who holds the deposit in respect of which the declaration is made, and

(iv) the account number or membership number, as the case may be, of the deposit in respect of which the declaration is made,

and

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