(1) For the purposes of this Chapter, unless the context otherwise requires, a reference to a specified description shall be construed as a reference to a class of transaction to which any of subsections (2) to (10) applies.
(2) This subsection applies to a transaction, or any part of a transaction, where, but for the provisions of this Chapter, a promoter or person would, or might reasonably be expected to, wish to keep the transaction or any element of the transaction (including the way in which the transaction is structured) which gives rise to the tax advantage expected to be obtained, confidential from -
(a) the Revenue Commissioners, at any time after the specified date, and a purpose for doing so would be -
(i) to facilitate repeated or continued use of the same, or substantially the same, transaction in the future,
(ii) to prevent the Revenue Commissioners from using the information relating to the transaction to enquire into any return, or
(iii) to prevent the Revenue Commissi
…