(1) The Principal Act is amended by the insertion after Part 36 of the following:
"Part 36A Special savings incentive accounts
(1) In this Part -
'deposit account' means an account beneficially owned by an individual, which is -
(a) an account into which a deposit (within the meaning of section 256(1)) is made, or
(b) an account with a relevant European institution into which repayable funds are lodged;
'investment undertaking' has the meaning assigned to it in section 739B and 'units in an investment undertaking' shall be construed accordingly;
'PPS Number', in relation to an individual, means that individual's Personal Public Service Number within the meaning of section 223 of the Social Welfare (Consolidation) Act, 1993;
'qualifying assets', subject to section 848G, means -
(a) deposit accounts,
(b) shares within the meaning of section 2(1) of the Credit Union Act, 1997,
(c) units in an investment undertaking,
(d) units in, or shares of, a relevant UCITS,
(e) r
…