(1)

(a) In this section -

"inspector", "ordinary shares", and "qualifying shares" have the same meanings respectively as in section 723;

"authorised unit trust scheme" means a unit trust scheme which is or is deemed to be an authorised unit trust scheme (within the meaning of the Unit Trusts Act, 1990) and which has not had its authorisation under that Act revoked;

"market value" shall be construed in accordance with section 548;

"special investment scheme" means an authorised unit trust scheme in respect of which the conditions specified in subsection (2) are satisfied;

"special investment units" means units sold to an individual on or after 1 February 1993 and before 1 January 2001 by the management company or trustee under an authorised unit trust scheme in respect of which -

(a) the conditions specified in subsection (3) are satisfied, and

(b) a declaration of the kind specified in subsection (4) has been made to the management company or trustee;

"specified qualifying shares", in relation to a special investment scheme, means qualifying shares in a company which, when the shares are acquired for the scheme, has an issued share capital the market value of which is less than €255,000,000;