(1) In this section -

'electronic means' has the same meaning as it has in section 917EA;

'fund holder' means the individual beneficially entitled to the assets in the approved retirement fund;

'qualifying fund manager' has the same meaning as it has in section 784A;

'tax reference number' has the same meaning as it has in section 784A.

(2) A qualifying fund manager shall, within 3 months of the end of the year of assessment, make a return to the Revenue Commissioners, by electronic means, in respect of all approved retirement funds which the qualifying fund manager administered in that year of assessment.

(3) For the purposes of a return under this section, the qualifying fund manager shall provide to the Revenue Commissioners the following information in respect of each approved retirement fund that the qualifying fund manager administers:

(a) the name and address of the fund holder;

(b) the tax reference number of the fund holder;