(1) In this section -
'Act of 1997' means the Taxes Consolidation Act 1997;
'charity' means a body of persons or a trust established for charitable purposes only;
'common contractual fund' has the meaning given to it by section 739I(1)(a)(i) of the Act of 1997;
'investment undertaking' has the meaning given to it by section 739B(1) of the Act of 1997;
'pension scheme' means -
(a) a retirement benefits scheme, within the meaning of section 771 of the Act of 1997, approved by the Commissioners for the purposes of Chapter 1 of Part 30 of that Act,
(b) an annuity contract or a trust scheme or part of a trust scheme approved by the Commissioners under section 784 of the Act of 1997,
(c) a PRSA contract, within the meaning of section 787A of the Act of 1997, in respect of a PRSA product, within the meaning of that section,
(d) an approved retirement fund within the meaning of section 784A of the Act of 1997,
(e) an approved minimum retirement fund within the meaning of section 784C of the Ac
…