(a) In this section -
"designated broker" means a person -
(i) which is a dealing member firm of the Irish Stock Exchange or a member firm (which carries on a trade in the State through a branch or agency) of a stock exchange of any other Member State of the European Communities, and
(ii) which has sent to the Revenue Commissioners a notification of its name and address and of its intention to accept specified deposits;
"gains" means chargeable gains within the meaning of the Capital Gains Tax Acts, including gains which but for section 607 would be chargeable gains;
"market value" shall be construed in accordance with section 548;
"ordinary shares" means shares forming part of a company's ordinary share capital;
"qualifying shares" means ordinary shares in a company which are -
(i) listed in the official list of the Irish Stock Exchange, or
(ii) quoted on the market known as the Developing Companies Market, or the market known as the Exploration Securities Market, of the Irish Sto
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