(1) The declaration referred to in section 256(1A) is a declaration in writing to a relevant deposit taker which -
(a) is made by an individual (in this section referred to as the 'declarer') to whom any interest on the deposit in respect of which the declaration is made is payable by the relevant deposit taker and is signed by the declarer,
(b) is made in such form as may be prescribed, authorised or approved by the Revenue Commissioners,
(c) declares that at the time when the declaration is made -
(i) the individual beneficially entitled to the interest in relation to the deposit or his or her spouse or civil partner has attained the age of 65 years, and
(ii) the total income of the individual for the year of assessment in which the declaration is made will not exceed the specified amount (within the meaning of section 188(2)) applicable to that individual,
(d) contains as respects the individual, or as the case may be each of the individuals, mentioned in paragraph (c) -
(i) the nam
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