(1) In this section -
'additional voluntary PRSA contributions' has the meaning assigned to it by section 787A(1);
'approved minimum retirement fund' has the meaning assigned to it by section 784C and for the purposes of this section the expression 'AMRF' shall be construed accordingly;
'approved retirement fund' has the meaning assigned to it by section 784A and for the purposes of this section the expression 'ARF' shall be construed accordingly;
'contributor' has the meaning assigned to it by section 787A;
'excluded distributions' means one or more of the following:
(a) a specified amount regarded as a distribution or the making available of PRSA assets under subsection (4);
(b) a payment, transfer or assignment of the assets of an ARF to another ARF the beneficial owner of the assets in which is the individual who is beneficially entitled to the assets in the first-mentioned ARF, whether or not the payment, transfer or assignment is made to the individual;
(c) a transaction regarded
…