1. Where the specified person is in possession of the declaration required by section 730E(2) (declarations relating to life policies of non-residents) of the Principal Act, to be made by the person who made the investment, any payment made by the specified person to that person in respect of that investment.
2. Where the specified person is not in possession of the relevant declaration as referred to in paragraph 1 of this Schedule, to be made by the person who made the investment, any payment made by the specified person to the following persons and bodies in respect of that investment:
(a) persons in respect of whom the specified person is in possession of a written approval from the Commissioners under section 730D(2A) of the Principal Act and which has not been withdrawn;
(b) a bank which is not resident for the purposes of tax in the State;
(c) a building society which is not resident for the purposes of tax in the State but which is resident for the purposes of tax
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