(1)

(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;