(1) The notification referred to in section 256(1C) is a notification -
(a) in writing by the Revenue Commissioners to a relevant deposit taker confirming that the account identified in the notification is to be treated as not being a relevant deposit unless and until the notification is cancelled in accordance with subsection (2),
(b) which contains as respects the person beneficially entitled to the interest in relation to the deposit mentioned in paragraph (a) -
(i) the name and address of the person,
(ii) the person's PPS Number (within the meaning of section 891B), and
(iii) the account number of the deposit, and
(c) which contains such information as the Revenue Commissioners may reasonably decide for the purposes of this Chapter.
(2) The Revenue Commissioners may at any time cancel the notification and give notice in writing to that effect to the relevant deposit taker and the person mentioned in subsection (1)(b). Where at any time the Revenue Commissioners have so notified the
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