(a) In this section -
"secretary" includes persons mentioned in section 1044(2) and, in the case of a company not resident in the State, the agent, manager, factor or other representative of the company;
"settlor" and "settlement" have the same meanings as in section 10;
"tax", in relation to a territory other than the State, means any tax imposed in that territory which corresponds to income tax or corporation tax;
"ultimate beneficial owners", in relation to a company, means -
(i) the individual or individuals who have control of the company, or
(ii) where a person, whether alone or together with other persons, who controls the company controls it in the capacity as the trustee of a settlement, any person who in relation to the settlement -
(II) is, or can under any scheme or arrangement reasonably expect to become, a beneficiary under the settlement, or
(III) where such settlor or beneficiary, as the case may be, is a company, the ultimate beneficial
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