(1) In this section -
"authorised officer" means an officer of the Revenue Commissioners authorised by them in writing to exercise the powers conferred on them by this section;
"settlement" and "settlor" have the same meanings respectively as in section 10.
(2) Where any person, in the course of a trade or profession carried on by that person, has been concerned with the making of a settlement and knows or has reason to believe that, at the time of the making of the settlement -
(a) the settlor was resident or ordinarily resident in the State, and
(b) the trustees of the settlement were not resident in the State,
then that person shall, within the period specified in subsection (3), deliver to the appropriate inspector (within the meaning assigned by section 894(1)) a statement specifying -
(i) the name and address of the settlor,
(ii) the names and addresses of the persons who are the trustees of the settlement, and
(iii) the date on which the settlement was made or created.
(3) The s
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