(1) The declaration referred to in paragraph (l) of the definition of 'relevant deposit' in section 256(1) is a declaration in writing to a relevant deposit taker which -

(a) is made by a PEPP provider (in this section referred to as 'the declarer') in respect of a deposit that is an asset of a PEPP,

(b) is signed by the declarer,

(c) is made in such form as may be prescribed by the Revenue Commissioners,

(d) declares that, at the time when the declaration is made, the deposit in respect of which the declaration is made -

(i) is an asset of a PEPP, and

(ii) is managed by the declarer for the PEPP who is beneficially entitled to the deposit,

(e) contains the name, address and tax reference number of the PEPP referred to in paragraph (d),