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“qualifying company” has the meaning assigned to it in section 481;

“certificate of deduction” means a certificate issued in accordance with section 529D(2);

“chargeable period” means the period specified in a notice in writing given by the Revenue Commissioners to a person, being a period of one or more income tax months, in respect of which the person is required under section 529E to make a return to the Collector-General, or where no such notice issued, a calendar month;

“electronic means” has the meaning assigned to it in section 917EA(1);