(1) In this section -
'authorised officer' means an officer of the Revenue Commissioners authorised by them in writing for the purposes of this section;
'intangible asset' shall be construed in accordance with generally accepted accounting practice;
'specified intangible asset' means an intangible asset, being -
(a) any patent, registered design, design right or invention,
(b) any trade mark, trade name, trade dress, brand, brand name, domain name, service mark or publishing title,
(c) any copyright or related right within the meaning of the Copyright and Related Rights Act 2000,
(ca) computer software or a right to use or otherwise deal with computer software other than such software or such right construed in accordance with section 291(3),
(d) any supplementary protection certificate provided for under Council Regulation (EEC) No. 1768/92 of 18 June 1992 [OJ No. L182, 2.7.1992, p.1],
(e) any supplementary protection certificate provided for under Regulation (EC) No. 1610/96 of the E
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