(1) In this Part and Schedules 3 and 4 -

"advanced cover" shall be construed in accordance with section 11E(4);

"age group" means age group as prescribed in regulations made under section 7D, and includes any age group, whether or not by reference to any one or more of the following: (a) being less than a specified age; (b) being of a specified age or over such age but under another specified age; (c) being of a specified age or over such age;

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

"approved accounting standards" means accounting standards which are in accordance with generally accepted accounting principles in the State;

"changed existing contract" has the meaning assigned to it by section 7AB(2);