(1) Every person (in this section referred to as "the first-mentioned person") who, in whatever capacity, is in receipt of any money or value, or of profits or gains arising from any of the sources mentioned in the Income Tax Acts, of or belonging to any other person who is chargeable in respect of such money, value, profits or gains, or who would be so chargeable if that other person were resident in the State and not an incapacitated person, shall, whenever required to do so by a notice given to the first-mentioned person by an inspector, prepare and deliver, within the period mentioned in such notice, a return in the prescribed form, signed by the first-mentioned person, containing -
(a) a statement of all such money, value, profits or gains;
(b) the name and address of every person to whom all such money, value, profits or gains belong;
(c) a declaration whether every such person is of full age, a married person, a civil partner, resident in the State or an incapacitated person.
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