600B. Interpretation

In this Chapter—

“accounting period” shall be determined in accordance with section 27;

“arrangement” includes any agreement, understanding, scheme, transaction or series of transactions (whether enforceable or not);

“associate” has the same meaning in relation to a person as it has by virtue of subsection (3) of section 433 in relation to a participator;

“authorised officer” means an officer of the Revenue Commissioners authorised under section 600Q(1);

“business plan” has the same meaning as in section 493;

“certificate of going concern” has the meaning given to it by section 600F(3);

“certificate of commercial innovation” has the meaning given to it by section 600F(4);

“certificates of qualification” means—

(a) a certificate of going concern, and

(b) a certificate of commercial innovation;

“control” shall be construed in accordance with subsections (2) to (6) of section 432;

“date of investment” means the date of the issue of the eligible shares;

“director” shall be construed in accordance with section 433(4);

“EEA State” has the same meaning as in section 489;

“employee” has the same meaning as in section 983;

“eligible shares” shall be construed in accordance with section 494;

“expansion risk finance investment” has the same meaning as in section 493;

“follow-on risk finance investment” has the same meaning as in section 493;

“General Block Exemption Regulation” has the same meaning as in Part 16;

“innovative enterprise” has the meaning given to it by Article 2(80) of the General Block Exemption Regulation;

“linked businesses” has the same meaning as in Part 16;

“partner businesses” has the same meaning as in Part 16;

“partnership agreement” means any valid written agreement of the partners governed by the law of the State and subject to the exclusive jurisdiction of the courts of the State as to the affairs of a partnership and the conduct of its business as may be amended, supplemented or restated from time to time;

“qualifying company” shall be construed in accordance with section 600C;

“qualifying investment” shall be construed in accordance with section 600J;

“qualifying partnership” shall be construed in accordance with section 600N;

“qualifying subsidiary” shall be construed in accordance with section 600D;

“relevant trading activities” has the same meaning as in Part 16;

“relief group” means a company, its partner businesses and linked businesses, taken together, and includes any relief group of which a company is a member and any company that was, at any time, a member of a relief group with a qualifying company or its qualifying subsidiaries;

“SME” has the same meaning as in Part 16;

“undertaking in difficulty” has the same meaning as in the General Block Exemption Regulation;

“unlisted” has the same meaning as in Part 16.