263E. Notification by the Revenue Commissioners relating to deposits of relevant amounts
(1) The notification referred to in section 256(1C) is a notification—
(a) in writing by the Revenue Commissioners to a relevant deposit taker confirming that the account identified in the notification is to be treated as not being a relevant deposit unless and until the notification is cancelled in accordance with subsection (2),
(b) which contains as respects the person beneficially entitled to the interest in relation to the deposit mentioned in paragraph (a)—
(i) the name and address of the person,
(ii) the person’s PPS Number (within the meaning of section 891B), and
(iii) the account number of the deposit,
(c) which contains such information as the Revenue Commissioners may reasonably decide for the purposes of this Chapter.
(2) The Revenue Commissioners may at any time cancel the notification and give notice in writing to that effect to the relevant deposit taker and the person mentioned in subsection (1)(b). Where at any time the Revenue Commissioners have so notified the deposit taker, the deposit shall not be a deposit to which this section applies from that time.”,
(d) in section 267(3) by substituting “section 189(2), section 189A(4), section 192(2) or section 205A(2)” for “section 189(2), section 189A(4) or section 192(2)”.
(3) Chapter 5 of Part 26 of the Principal Act is amended in section 730GA by substituting “section 189, 189A, 192 or 205A” for “section 189, 189A or 192”.
(4) Chapter 1A of Part 27 of the Principal Act is amended in section 739G(2)(j) by substituting “section 189, 189A, 192 or 205A” for “section 189, 189A or 192”.
(5) (a) Subsection (1) shall be deemed to have come into operation on 1 August 2013.
(b) As respects income or gains to which subsection (1)(b) applies for the years of assessment 2013 and 2014, section 865(4) of the Principal Act shall apply as if the reference in that subsection to the making of a claim within 4 years after the end of the chargeable period to which the claim relates were a reference to the making of a claim within 4 years after the end of the chargeable period ending on 31 December 2015.