The Principal Act is amended by inserting the following after Part 36A:
"Part 36B Pensions: incentive tax credits
848V. In this Part -
'additional voluntary contributions' and 'retirement benefits scheme' have, respectively, the meanings assigned to them in section 770;
'administrator' means, subject to section 848AD -
(a) in the case of a PRSA, a PRSA administrator,
(b) in the case of a retirement benefits scheme, an administrator within the meaning of section 770, and
(c) in the case of an annuity contract, a person mentioned in section 784 who is lawfully carrying on the business of granting annuities on human life, including the person mentioned in section 784(4A) (ii);
'annuity contract' means an annuity contract or a trust scheme or part of a trust scheme for the time being approved by the Revenue Commissioners under section 784;
'gross funds', 'maturity date', 'maturity statement', 'maturity tax' and 'net funds', in relation to a special savings incent
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