An administrator who is or was registered in accordance with section 848AD, shall, in respect of each of the 4 month periods ending on 30 September 2006, 31 January 2007, 31 May 2007 and 30 September 2007, on or before the 28th day of the month following the end of the period, make a return to the Revenue Commissioners (including, where it is the case, a nil return) which specifies -
(a) in respect of each individual for whom tax credits were claimed in the period -
(i) the name of the individual,
(ii) the address of the individual,
(iii) the PPS Number of the individual,
(iv) the maturity date in relation to the individual's special savings incentive account,
(v) the gross funds in relation to the account,
(vi) the net funds in relation to the account,
(vii) the maturity tax in relation to the account,
(viii) the amount of the pension subscription,
(ix) the amount of the tax credit in relation to the pension subscription that was claimed and paid,
(x) the amount of the additional tax
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