(1) In this section -
'Act of 1997' means the Taxes Consolidation Act 1997;
'administrator', in relation to a scheme, means the trustees or other persons having the management of the assets of the scheme, and in particular, but without prejudice to the generality of the foregoing, references to the administrator of a scheme include -
(a) an administrator, within the meaning of section 770(1) of the Act of 1997,
(b) a person mentioned in section 784 or 785 of the Act of 1997, lawfully carrying on the business of granting annuities on human life, including the person mentioned in section 784(4A)(ii) of that Act,
(c) a PRSA administrator, within the meaning of section 787A(1) of the Act of 1997, and
(d) a PEPP provider, within the meaning of Chapter 2D of Part 30 of the Act of 1997;
'assets' means all property, including investments, deposits, debts and contracts of assurance, held for the purposes of a scheme, other than excluded assets;
'chargeable amount', in relation to a chargeable
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