Where a registered undertaking effects a health insurance contract on or after the commencement of section 9 of the Health Insurance (Miscellaneous Provisions) Act 2009 (including any renewal of such a contract entered into before that commencement), it shall, at the same time as effecting the contract, or as soon as is practicable thereafter, give -
(a) the policy holder, or
(b) the person to whom the registered undertaking issues the request for payment of the premium due under the health insurance contract, where that person is not the policy holder,
a statement in writing setting out -
(i) the premium payable under the contract in respect of each insured person after deducting from the net premium the deduction to which such insured person is entitled, for the year of assessment concerned, by virtue of section 470 of the Taxes Consolidation Act 1997 before any deduction referred to in the definition of 'net premium' in section 2 is made from the premium, and
(ii) the net premium un
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