(a) In this section -
"approved investment plan" means an investment plan in respect of which the Minister has given a certificate in accordance with subsection (2) to the company concerned;
"investment plan" means a plan of a company resident in the State which is directed towards the creation or maintenance of employment in the State in trading operations carried on, or to be carried on, in the State and which has been submitted -
(i) before the commencement of its implementation, or
(ii) where the Minister is satisfied that there was reasonable cause for it to be submitted after the commencement of its implementation, within one year from that commencement,
to the Minister by the company for the purpose of enabling it to claim relief under this section;
"the Minister" means the Minister for Finance;
"relevant dividends" means dividends, received by a company resident in the State (being the company claiming relief under this section) from a foreign subsidiary of the company, whi
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