(1) In this section -
'building society' has the same meaning as in section 256;
'foreign life policy' has the same meaning as in section 730H;
'internal linked fund', in relation to an assurance company, means a fund maintained by the assurance company to which fund the assurance company appropriates certain linked assets and which fund may be subdivided into subdivisions the value of each of which is determined by the assurance company by reference to the value of such linked assets;
'investment undertaking' has the same meaning as in section 739B;
'land' includes an interest in land and also includes shares deriving their value or the greater part of their value directly or indirectly from land other than shares quoted on a recognised stock exchange;
'linked asset', in relation to an assurance company, means an asset of the assurance company which is identified in the records of the assurance company as an asset by reference to the value of which asset the benefits provided for unde
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