(1) The Principal Act is amended -

(a) in Part 19, by the insertion of the following Chapter after section 600A:

"Chapter 6A Relief for investment in innovative enterprises

600B. Interpretation

In this Chapter -

'accounting period' shall be determined in accordance with section 27;

'arrangement' includes any agreement, understanding, scheme, transaction or series of transactions (whether enforceable or not);

'associate' has the same meaning in relation to a person as it has by virtue of subsection (3) of section 433 in relation to a participator;

'authorised officer' means an officer of the Revenue Commissioners authorised under section 600Q(1);

'business plan' has the same meaning as in section 493;

'certificate of going concern' has the meaning given to it by section 600F(3);

'certificate of commercial innovation' has the meaning given to it by section 600F(4);

'certificates of qualification' means -

(a) a certificate of going concern, and

(b) a certificate of commercial innovation;

'control' shall be construed in accordance with subsections (2) to (6) of section 432;

'date of investment' means the date of the issue of the eligible shares;

'director' shall be construed in accordance with section 433(4);