(1) Where there are unclaimed balances in respect of which the Authority has taken all reasonable steps to notify a person under section 91(1) or (2), and those steps have failed, the Authority shall publish a notice in 2 or more daily newspapers circulating in the State and in Iris Oifigiúil.

(2) The notice shall be published -

(a) in the case of the first notice, on 31 October 2041, and

(b) in any other case, in each subsequent year, on the first working day in November in that year.

(3) The notice shall be in such form as may be prescribed by the Minister with the consent of the Minister for Rural and Community Development or in a form to the like effect and shall contain the following information:

(a) the name and address of the Authority;

(b) that the Authority holds unclaimed balances;