(1) In this section -
"accounting period" has the same meaning as it has for the purposes of section 9 of the Corporation Tax Act, 1976;
"bank" means -
(a) a person who holds a licence granted by the Central Bank of Ireland under section 9 of the Central Bank Act, 1971, or under section 10 of the Trustee Savings Banks Act, 1989, or
(b) where there are subsisting regulations under section 4 of the ACC Bank Act, 1992, for the supervision by the Central Bank of Ireland of the ACC Bank public limited company, that bank, or,
(c) where there are subsisting regulations under section 3 of the ICC Bank Act, 1992, for the supervision by the Central Bank of Ireland of the ICC Bank public limited company, that bank;
"building society" means a building society which stands incorporated, or deemed by section 124(2) of the Building Societies Act, 1989, to be incorporated, under that Act and includes a company registered under section 106 of that Act;
"card account" means an account maintained