A qualifying savings manager who is or was registered in accordance with section 848R shall in respect of each year of assessment, on or before 28 February in the year following the year of assessment, make a return (including, where it is the case, a nil return), to the Revenue Commissioners which in respect of the year of assessment -
(a) specifies in respect of each special incentive savings account managed by the qualifying savings manager -
(i) the name of the qualifying individual,
(ii) the address of that individual's permanent residence,
(iii) the PPS Number of the individual,
(iv) the date the account was commenced,
(v) the total amount of subscriptions made by the qualifying individual, or the spouse of that individual, to the account,
(vi) the total amount of tax credits, in respect of subscriptions, subscribed to the account, and
(vii) in respect of each gain accuring on the account -
(I) the amount of relevant tax to which the qualifying savings manager has thereby become
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