7A(1)  Subject to paragraph (2), a society, person or institution with which a matured account in respect of which the condition in section 326BB(1)(b) of the Taxes Act is satisfied is or has been held shall, if the account-holder so requires by notice to the society, person or institution, within 30 days after the date of the notice give to the account-holder a certificate containing the information prescribed by paragraph (3) and the declaration prescribed by paragraph (4).

7A(2)  A society, person or institution shall not give the certificate referred to in paragraph (1)–

(a)before the account has matured, or

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