(1) In this section -
"assessable amount", in relation to a quarter, means the gross amount received by an insurer by means of premiums (including, in the case of an insurer who is a leading insurer (as that term is used in the European Union (Insurance and Reinsurance) Regulations 2015 (S.I. No. 485 of 2015)), the amount received by means of overall premiums (within the above meaning)) in that quarter in respect of policies of insurance to the extent that the risks to which those policies relate are located in the State (being risks deemed to be located in the State by virtue of section 61), but without having regard to an excluded amount;
"electronic means" has the same meaning as it has in section 917EA of the Taxes Consolidation Act 1997;
"excluded amount" means - (a) an amount received in the course or by means of reinsurance; (b) a premium received in respect of business in the following classes of the Annex to First Council Directive 73/239/EEC of 24 July 1973 (OJ No. L228
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