(a) In this section -
"appropriate tax" has the meaning assigned to it by section 256 of the Taxes Consolidation Act 1997;
"assessable amount", in relation to a relevant person, means the relevant retention tax in relation to the person;
"average relevant deposits", in relation to a company, means an amount specified in a notice given by the Central Bank to a company for the purposes of this section, being an amount equal to the average of the endmonth amounts of non-Government deposits of Irish residents for each of the calendar months in the year 2001;
"company" has the same meaning as in section 4 of the Taxes Consolidation Act 1997;
"non-Government deposits of Irish residents", in relation to a company, means the amount specified as non-Government deposits of Irish residents in a return made by the company before 4 December 2002 to the Central Bank of Ireland in accordance with section 18 of the Central Bank Act 1971 (as amended by section 37 of the Central Bank Act 1989 and se
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