(1) In this Part, save where the context otherwise requires -

"Act of 1997" means the Taxes Consolidation Act, 1997;

"Act of 2003" means the Capital Acquisitions Tax Consolidation Act 2003;

"accountable person" means - (a) if the assessable person is an individual (other than a person to whom paragraph (d) applies), the individual or the individual's personal representative, (b) if the assessable person is a body corporate, the secretary of the body corporate or the person who performs the duties of secretary, (c) if the assessable person is a discretionary trust, the trustee of that trust, (d) if the assessable person is a minor child or is a person of unsound mind having a guardian or a committee, the guardian or committee, as the case may be;