(1) Every paying agent shall, as respects an interest payment made for the immediate benefit of a beneficial owner on or after 1 July 2005 who is resident in a relevant territory, make and deliver to the Revenue Commissioners within 3 months of the end of a tax year (being the tax year 2005 and subsequent years) a return of all interest payments, as respects the tax year 2005, so made during the period 1 July 2005 to 31 December 2005 by that paying agent and, as respects any other tax year, so made by that paying agent during that year consisting of -
(a) the details relating to the paying agent set out in subsection (2),
(b) the details relating to each beneficial owner to which an interest payment is so made as set out in subsection (3), and
(c) the details relating to the total amount of interest payments so made as set out in subsection (4).
(2) The details relating to the paying agent are -
(a) name,
(b) address (in the case of a company, the address of the company's regist
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