The Act of 1994 is amended by substituting the following sections for section 7:

"Interpretation of Part II.

6A.

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

'age group' means age group as prescribed in regulations made under section 7D;

'age-related tax credit' has the same meaning as in section 470B(4) of the Taxes Consolidation Act 1997;

'cumulative net financial impact', in relation to a registered undertaking or former registered undertaking which has furnished one or more information returns to the Authority in respect of a period, means the difference between -

(a) the total amount of the age-related tax credits recorded in accounts for that undertaking in respect of that period as extracted from accounts furnished pursuant to section 7F(1) (a) and (b) to the Authority by the undertaking in respect of that period, and

(b) the total amount of the stamp duty referred to in section 125A of the Stamp Duties Consolidation Act 1999 recorded in accounts for that undertaking in respect of that period as extracted from accounts furnished pursuant to section 7F(1) (a) and (b) to the Authority by the undertaking in respect of that period;

'draft report' has the meaning assigned to it by section 7F(7);

'information return' means an information return referred to in section 7D(1);