(1) In this section -
'competent authority', in relation to the State, means the national authority designated to carry out the duties provided for in the Directive arising from the transposition of the Directive into the law of the State;
'European undertaking', in relation to a scheme, means an undertaking located in a European State which makes or proposes to make contributions to a scheme in respect of European members;
'European members' means individuals who are or have been employed or self-employed in a European State and in respect of which employment or self employment the trustees of the scheme have accepted or propose to accept contributions from the European undertaking;
'European State' means -
(a) a Member State of the Europea
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