(a) In this section -
"asset" includes any interest in an asset;
"limited interest" means -
(i) an interest (other than a leasehold interest) for the duration of a life or lives or for a period certain, or
(ii) any other interest which is not an absolute interest;
"prescribed" means prescribed by the Revenue Commissioners;
"property" includes interests and rights of any description and, without prejudice to the generality of the foregoing, includes -
(i) in the case of a limited interest, the property in which the limited interest subsists or on which it is charged or secured or on which there exists a right to have it charged or secured,
(ii) an interest in expectancy,
(iii) an interest or share in a partnership, joint tenancy or estate of a deceased person,
(iv) stock or shares in a company which is in the course of liquidation,
(v) an annuity, and
(vi) property comprised in a settlement which the person concerned is empowered to revoke;
"settlement" has the same meaning as in se
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