"chargeable period" means an accounting period of a company or a year of assessment;
"control" shall be construed in accordance with section 11;
"group" means a company which has one or more 51 per cent subsidiaries together with those subsidiaries;
"holding company" means a company whose business, disregarding any trade carried on by it, consists wholly or mainly of the holding of the shares or securities of one or more companies which are its 51 per cent subsidiaries;
"inspector", in relation to any matter, means an inspector of taxes appointed under section 852, and includes such other officer as the Revenue Commissioners shall appoint in that behalf;
"personal representative" has the same meaning as in section 799;
"quoted company" means a company whose shares, or any class of whose shares, are listed in the official list of a stock exchange or dealt in on an unlisted securities market;
"shares" includes stock;
"trade" does not include dealing in shares, secur
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