(1) Part 36A of the Principal Act is amended in section 848H by inserting the following after subsection (4):
"(5) Where a special savings incentive account is treated as maturing and the qualifying individual so requires for the purposes of Part 36B, the qualifying savings manager shall issue to the qualifying individual a 'maturity statement', in relation to the account, being a statement which specifies -
(a) the name and address of the qualifying individual,
(b) the PPS Number of the qualifying individual,
(c) the maturity date in relation to the account, being the date on which the account was treated as maturing,
(d) the gross funds in relation to the account, being the value of the assets in the account immediately before the maturity date,
(e) the maturity tax in relation to the account, being the liability to tax on gains treated as accruing to the account on the maturity date,
(f) the net funds in relation to the account, being the value of the assets remaining in the account
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