(a) In this section -
'administrator', in relation to a relevant pension arrangement, means the person or persons having the management of the arrangement and, in particular, but without prejudice to the generality of the foregoing, references to the administrator of a relevant pension arrangement include -
(i) an administrator within the meaning of section 770(1),
(ii) a person mentioned in section 784, lawfully carrying on the business of granting annuities on human life, including the appointed person mentioned in section 784(4A)(ii),
(iii) a PRSA administrator within the meaning of section 787A(1), and
(iv) a PEPP provider within the meaning of Chapter 2D;
'excess lump sum' shall be construed in accordance with paragraph (e);
'relevant pension arrangement' means any one or more of the following -
(i) a retirement benefits scheme, within the meaning of section 771, approved by the Revenue Commissioners for the purposes of Chapter 1,
(ii) an annuity contract or a trust scheme or
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