Chapter 3 of Part 38 of the Principal Act is amended by inserting after section 891A the following:
"Returns of certain payments made by certain persons.
(1) In this section -
'assurance company' means-
(a) an assurance company within the meaning of section 3 of the Insurance Act 1936, or
(b) a person that holds an authorisation within the meaning of the European Communities (Life Assurance) Framework Regulations 1994 (S.I. No. 360 of 1994);
'collective fund' means -
(a) an investment undertaking (within the meaning of section 739B), or
(b) a unit trust to which section 731(5) applies;
'financial institution' means -
(a) a person who holds or has held a licence under section 9 of the Central Bank Act 1971,
(b) a person referred to in section 7(4) of the Central Bank Act 1971, or
(c) a credit institution (within the meaning of the European Communities (Licensing and Supervision of Credit Institutions) Regulations, 1992 (S.I. No. 395 of 1992)) which has been authorised by the Centr
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