Where in any chargeable period a person acquires a foreign life policy, the person shall, notwithstanding anything to the contrary in Part 41A or section 1084, be deemed for that chargeable period to be a chargeable person for the purposes of Chapter 3 of Part 41A and section 1084, and the return of income to be delivered by the person for that chargeable period shall include the following particulars -
(a) the name and address of the person who commenced the foreign life policy,
(b) a description of the terms of the foreign life policy including premiums payable, and
(c) the name and address of the person through whom the foreign life policy was acquired.