(1) In this Chapter, unless the context otherwise requires -
"administrator" in relation to an overseas pension plan, means the person or persons having the management of the plan;
"contributions" include premia;
"certificate of contributions" means a certificate obtained by the relevant migrant member from the administrator and provided to the Revenue Commissioners, in a form to be furnished by the Revenue Commissioners for that purpose, containing for each calendar year the following particulars in respect of the relevant migrant member of the plan - (a) his or her name, address, PPS Number and policy reference number (b) the contributions paid by him or her under the plan in that year, and (c) where relevant, the contributions, if any, paid under the plan in that year in respect of him or her by, or on behalf of, his or her employer;
"overseas pension plan" means a contract, an agreement, a series of agreements, a trust deed or other arrangements, other than a state social
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