(1) In this section and in section 730F, 'policyholder', in relation to a life policy, at any time means -
(a) where the rights conferred by the life policy are vested at that time in a person as beneficial owner, such person,
(b) where the rights conferred by the life policy are held at that time on trusts created by a person, such person, and
(c) where the rights conferred by the life policy are held at that time as security for a debt owed by a person, such person.
(2) The declaration referred to in section 730D(2)(a) in relation to a life policy is, subject to subsection (4), a declaration in writing to the assurance company which -
(a) is made by the policyholder,
(b) is signed by the policyholder,
(c) is made in such form as may be prescribed or authorised by the Revenue Commissioners,
(d) declares that the policyholder is not resident and not ordinarily resident in the State at the time of making the declaration,
(e) contains -
(i) the name of the policyholder,
(ii) the address
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