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(b) a Personal Retirement Savings Account, within the meaning of section 787A of the Taxes Consolidation Act 1997, where assets of the Personal Retirement Savings Account are treated under section 787G(4) under subsection (4) or (4B), as the case may be, of section 787G of that Act of that Act as having been made available to an individual, to an individual, or to an individual,

(c) a PRSA administrator, within the meaning of section 787A(1) of the Act of 1997; section 787A(1) of the Act of 1997, and

(c) a PRSA contract, within the meaning of section 787A of the Act of 1997, in respect of a PRSA product, within the meaning of that section, other than a PRSA contract in respect of which a lump sum, to which “paragraph (a)” of section 787G(3) of the Act of 1997 applies, has been paid or made available to the PRSA contributor; made available to the PRSA contributor, or

(c) a PRSA contract, within the meaning of section 787A of the Act of 1997, in respect of a PRSA product, within the meaning of that section,

6. A PRSA contract (within the meaning of section 787A) in respect of a PRSA product (within the meaning of that section).

(II) a fund approved under section 774, 784(4) or 785(5), a PRSA within the meaning of section 787A, a PRSA within the meaning of section 787A, a PEPP within the meaning of Chapter 2D of Part 30, a person exempt from income tax under section 790B or a fund authorised by a Member State or an EEA state and subject to supervisory and regulatory arrangements at least equivalent to the supervisory and regulatory arrangements applied to those funds in the State,

“PRSA administrator” has the same meaning as in section 787A;

“PRSA assets” has the same meaning as in section 787A;

“Personal Retirement Savings Account” has the same meaning as in section 787A;

(2) A gain shall not be a chargeable gain if accruing to a person from the person’s disposal of assets held by that person as part of a fund approved under section 774, 784(4) or 785(5) or held by that person as PRSA assets (within the meaning of section 787A). PRSA assets (within the meaning of section 787A) or PEPP assets (within the meaning of Chapter 2D of Part 30).

“PRSA” means a Personal Retirement Savings Account within the meaning of section 787A;

(c) a contributor, within the meaning of section 787A, in respect of a PRSA; PRSA, or

“PRSA administrator” has the meaning assigned to it in section 787A(1);

“PRSA contract” has the meaning assigned to it in section 787A;

(ii) additional voluntary PRSA contributions within the meaning of section 787A(1),

(i) any sum paid by means of contribution, howsoever described, at any time by an employer (within the meaning of section 787A) to a scheme or to a PRSA,

(a) the name, address and PPS Number (within the meaning of section 787A(1)) of the individual with whom the contract has been made,

(c) a PRSA administrator, within the meaning of section 787A(1), and 787A(1),

(c) a PRSA contract, within the meaning of section 787A, in respect of a PRSA product, within the meaning of that section,

“Personal Retirement Savings Account” has the meaning assigned to it by section 787A and the expression ‘PRSA’ shall be construed accordingly;

“PRSA administrator” has the meaning assigned to it by section 787A;

(iii) a PRSA administrator within the meaning of section 787A(1); the meaning of section 787A(1), and

(iii) a PRSA contract, within the meaning of section 787A, in respect of a PRSA product, within the meaning of that section,

(vi) a statutory scheme, within the meaning of section 770(1), the meaning of section 787A(1), other than a public service pension scheme referred to in paragraph (v);

“additional voluntary PRSA contributions” has the meaning assigned to it by section 787A(1);

“contributor” has the meaning assigned to it by section 787A;

“Personal Retirement Savings Account” has the meaning assigned to it by section 787A and for the purposes of this section the expression ‘PRSA’ shall be construed accordingly;

“PRSA administrator” has the meaning assigned to it by section 787A;

(b) in relation to a PRSA contribution, has the same meaning as in subsection (1) of section 787A; subsection (1) of section 787A, and

(b) in relation to a PRSA employee contribution and a PRSA employer contribution, has the same meaning as in section 787A(1); as in section 787A(1), and

“PRSA” shall be construed in accordance with section 787A(1);

“PRSA contribution” has the meaning assigned to it by section 787A(1);