(1) In this section -
"excluded shares" means -
(a) shares in an investment company within the meaning of Part 24 of the Companies Act 2014,
(b) shares in an undertaking for collective investment in transferable securities within the meaning of the European Communities (Undertakings for Collective Investment in Transferable Securities) Regulations, 1989 (S.I. No. 78 of 1989), or
(c) shares in a company, being shares the market value of which may be expected to approximate at all times to the market value of the proportion of the assets of the company which they represent;
"inspector", in relation to any matter, means an inspector of taxes appointed under section 852, and includes such other officers as the Revenue Commissioners shall appoint in that behalf;
"mortality cover" means any amount payable under a policy of life assurance in the event of the death of a person specified in the terms of that policy;
"ordinary shares" means shares forming part of a company's ordinary share capit
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