In this Chapter and in Schedules 19 and 20 -
"account period" shall be construed in accordance with subsections (8) to (10) of section 744;
"disposal" shall be construed in accordance with section 741(2);
"distributing fund" shall be construed in accordance with subsections (2) and (3) of section 744;
"the equalisation account" has the meaning assigned to it by section 742(1);
"Irish equivalent profits" has the meaning assigned to it by paragraph 5 of Schedule 19;
"material interest" shall be construed in accordance with section 743(2);
"non-qualifying fund" has the meaning assigned to it by section 744(1);
"offshore fund" has the meaning assigned to it by section 743(1);
"offshore income gain" shall be construed in accordance with paragraphs 5 and 6(1) of Schedule 20.