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(c) is not accountable for the payment of gift tax or inheritance tax in accordance with section 45 of the Capital Acquisitions Tax Consolidation Act 2003;

(c) is not accountable for the payment of gift tax or inheritance tax in accordance with section 45 of the Capital Acquisitions Tax Consolidation Act 2003;

(b) is not an accountable person (within the meaning of section 1 of the Stamp Duties Consolidation Act 1999), and

(b) is not an accountable person (within the meaning of section 1 of the Stamp Duties Consolidation Act 1999), and

“chargeable period” has the same meaning as in section 321(2);

“specified foreign account” means a foreign account, opened in a territory outside the State that is not a listed territory within the meaning of section 835YA, the details of which are required to be—

“tax reference number”, in relation to a resident, has the meaning assigned to it by section 885 in relation to a specified person within the meaning of that section.

(a) in the case of a foreign account opened in the United States of America, exchanged with the State under the Agreement (within the meaning of section 891E),

(b) in the case of a foreign account opened in a jurisdiction that has entered into an agreement with the State pursuant to Article 6 of the Convention on Mutual Administrative Assistance in Tax Matters done at Strasbourg on 25 January 1988 and the Protocol amending the Convention done at Paris on 27 May 2010, exchanged with the State in accordance with the standard (within the meaning of section 891F), or

(c) in the case of a foreign account opened in a Member State other than the State, communicated to the State under the Directive (within the meaning of section 891G);

(6) Where in any chargeable period a resident opens, either directly or indirectly, a foreign account, or causes to be opened a foreign account in relation to which the resident is the beneficial owner of the deposit held in that account, the resident shall, notwithstanding anything to the contrary in section 950 or 1084 Part 41A or section 1084, be deemed for that chargeable period to be a chargeable person for the purposes of sections 951 and 1084 Chapter 3 of Part 41A and section 1084, and the return of income (within the meaning of section 1084) to be delivered by the resident for that chargeable period shall include the following particulars in relation to the account—

(6) Where in any chargeable period a resident opens, either directly or indirectly, a foreign account, or causes to be opened a foreign account in relation to which the resident is the beneficial owner of the deposit held in that account, the resident shall, notwithstanding anything to the contrary in section 950 or 1084 Part 41A or section 1084, be deemed for that chargeable period to be a chargeable person for the purposes of sections 951 and 1084 Chapter 3 of Part 41A and section 1084, and the return of income (within the meaning of section 1084) to be delivered by the resident for that chargeable period shall include the following particulars in relation to the account—

(6) Where in any chargeable period a resident opens, either directly or indirectly, a foreign account, or causes to be opened a foreign account in relation to which the resident is the beneficial owner of the deposit held in that account, the resident shall, notwithstanding anything to the contrary in section 950 or 1084 Part 41A or section 1084, be deemed for that chargeable period to be a chargeable person for the purposes of sections 951 and 1084 Chapter 3 of Part 41A and section 1084, and the return of income (within the meaning of section 1084) to be delivered by the resident for that chargeable period shall include the following particulars in relation to the account—