"appropriate tax" has the same meaning as in section 256(1);
"dividend" means a dividend on shares declared by a credit union at an annual general meeting of that credit union;
"long term share account" means an account that is opened before 16 October 2013 by a member (being an individual) with a credit union on terms under which the member has agreed that each share subscribed for by the member to be held in the account is to be held in the account for a period of not less than 5 years;
"medium term share account" means an account that is opened before 16 October 2013 by a member (being an individual) with a credit union on terms under which the member has agreed that each share subscribed for by the member to be held in the account is to be held in the account for a period of not less than 3 years;
"regular share account" means an account, other than a special share account or a special term share account, opened by a member (being an individual) with a credit
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