(1) In this section and in section 917C 'arrangements' means arrangements having the force of law by virtue of section 826(1) (as extended to capital gains tax by section 828);
(2) This section applies where a settlement is created on or after the 11th day of February, 1999, and at the time it is created -
(a) the trustees are neither resident nor ordinarily resident in the State, or
(b) the trustees are resident and ordinarily resident in the State but fall to be regarded for the purposes of any arrangements as resident in a territory outside the State.
(3) Where this section applies, any person who -
(a) is a settlor in relation to the settlement at the time it is created, and
(b) at that time fulfils the condition mentioned in subsection (4),
shall, before the expiry of the period of 3 months beginning with the day on which the settlement is created, deliver to the appropriate inspector a statement specifying -
(i) the day on which the settlement was created;
(ii) the name and addre
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