(1) In this Chapter -
"assessment" has the meaning given to it in section 960A;
"disclosable transaction" has the meaning given to it in section 817D;
"Revenue officer" means an officer of the Revenue Commissioners;
"specified information" has the meaning given to it in section 817D;
"specific anti-avoidance provision" means a provision specified in Schedule 33;
"tax advantage" (a) subject to paragraph (b), has the meaning given to it in section 817D, or (b) where this Chapter falls to be applied to a tax avoidance transaction, has the meaning given to it in section 811C(1), and a proposal for a transaction shall be construed accordingly;
"tax avoidance transaction" has the meaning given to it in section 811C(1);
"transaction" (a) subject to paragraph (b), has the meaning given to it in section 817D, or (b) where this Chapter falls to be applied to a tax avoidance transaction, has the meaning given to it in section 811C(1), and a proposal for a transaction shall be construe
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