(1) In this section -
"close company" has the same meaning as in sections 94 and 95 of the Corporation Tax Act, 1976;
"company" has the same meaning as in section 1(5) of the Corporation Tax Act, 1976;
"control" shall be construed in accordance with section 102 of the Corporation Tax Act, 1976;
"relative" means brother, sister, ancestor or lineal descendant:
Provided that, for the purposes of the Capital Gains Tax Acts, it shall, in addition, mean uncle, aunt, niece or nephew;
"settlement" includes any disposition, trust, covenant, agreement or arrangement, and any transfer of money or other property or of any right to money or other property;
"settlor", in relation to a settlement, means any person by whom the settlement was made; and a person shall be deemed for the purposes of this section to have made a settlement if the person has made or entered into the settlement directly or indirectly and, in particular (but without prejudice to the generality of the preceding words), if