(1) This section applies to a deceased person -

(a) in respect of whom financial support was provided at any time, or

(b) in respect of whose partner financial support was provided at any time.

(2) The personal representative of a deceased person in relation to whom this section applies -

(a) shall, as soon as is practicable but, in any case, not less than 3 months before any distribution of the assets of the estate of the person, give the Executive -

(i) notice in writing of the representative's intention to distribute the assets, and

(ii) a schedule of the assets by reference to the statement referred to in section 48(2) of the Capital Acquisitions Tax Consolidation Act 2003 that is applicable in the case of that estate,

and

(b) if requested in writing by the Executive to do so before the expiration of the period referred to in paragraph (a), ensure that assets of the estate are retained which are sufficient to repay any amount which may be due and payable -