(1) In this section and section 807A -
"assets" includes property or rights of any kind;
"associated operation", in relation to any transfer, means an operation of any kind effected by any person in relation to any of the assets transferred or any assets representing whether directly or indirectly any of the assets transferred, or to the income arising from any such assets, or to any assets representing whether directly or indirectly the accumulations of income arising from any such assets; and for the purposes of this definition it is immaterial whether the operation is effected before, after, or at the same time as the transfer;
"benefit" includes a payment of any kind;
"company" means any body corporate or unincorporated association;
"transfer", in relation to rights, includes the creation of those rights.
(2) For the purposes of this section and section 807A -
(a) any body corporate incorporated outside the State shall be treated as if it were resident out of the State whether it i
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