Link Report

“assurance company” and “new basis business” have the meanings given to them respectively by section 730A of the Act of 1997.

“unit trust” means a unit trust to which subsection (5)(a)(i) of section 731 of the Act of 1997 applies;

“investment undertaking” has the meaning given to it by section 739B(1) of the Act of 1997;

“common contractual fund” has the meaning given to it by section 739I(1)(a)(i) of the Act of 1997;

(g) a PEPP contract, within the meaning of Chapter 2D of Part 30 of the Act of 1997, in respect of a PEPP, within the meaning of that Chapter;

(a) a retirement benefits scheme, within the meaning of section 771 of the Act of 1997, approved by the Commissioners for the purposes of Chapter 1 of Part 30 of that Act,

(b) an annuity contract or a trust scheme or part of a trust scheme approved by the Commissioners under section 784 of the Act of 1997,

(d) an approved retirement fund within the meaning of section 784A of the Act of 1997,

(e) an approved minimum retirement fund within the meaning of section 784C of the Act of 1997, or the Act of 1997,

(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,

(f) a scheme within the meaning of section 790B of the Act of 1997; Act of 1997,

“Act of 1997” means the Taxes Consolidation Act 1997;