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(a) means a person of any age, who has entered into or works under (or where the employment has ceased, entered into or worked under) a contract of employment and references, in relation to an employer, to an employee shall be construed as references to an employee employed by that employer; and for the purposes of this Chapter, a person holding office under, or in the service of, the State (including a civil servant within the meaning of the Civil Service Regulation Act, 1956) shall be deemed to be an employee employed by the State or Government, as the case may be, and an officer or servant of a local authority for the purposes of the Local Government Act, 2001, or of a harbour authority, health board the Health Service Executive or vocational education committee a member of staff of an education and training board shall be deemed to be an employee employed by the authority, board or committee the Executive or the committee, as the case may be), and

(b) any other contract whereby an individual agrees with another person, who is carrying on the business of an employment agency (within the meaning of the Employment Agency Act, 1971) and is acting in the course of that business, to do or perform personally any work or service for a third person (whether or not the third person is party to the contract),

(a) means a person of any age, who has entered into or works under (or where the employment has ceased, entered into or worked under) a contract of employment and references, in relation to an employer, to an employee shall be construed as references to an employee employed by that employer; and for the purposes of this Chapter, a person holding office under, or in the service of, the State (including a civil servant within the meaning of the Civil Service Regulation Act, 1956) shall be deemed to be an employee employed by the State or Government, as the case may be, and an officer or servant of a local authority for the purposes of the Local Government Act, 2001, or of a harbour authority, health board the Health Service Executive or vocational education committee a member of staff of an education and training board shall be deemed to be an employee employed by the authority, board or committee the Executive or the committee, as the case may be), and

“PRSA administrator” means the PRSA provider or a person to whom a PRSA provider delegates in pursuance of Part X of the Pensions Act, 1990, its administrative functions in relation to a PRSA, including a person appointed by the PRSA provider in accordance with section 787G(5) in accordance with section 787G(5)(ii);

“PRSA contribution” means a contribution within the meaning of Part X of the Pensions Act, 1990;

“PRSA product” means a PRSA product (within the meaning of Part X of the Pensions Act, 1990) that for the time being stands approved under section 94 of that Act;

“PRSA provider” has the same meaning as in Part X of the Pensions Act, 1990;

(2) Subject to subsection (1), a word or expression that is used in this Chapter and is also used in Part X of the Pensions Act, 1990 has, except where the context otherwise requires, the same meaning in this Chapter as it has in that Part.

“PPS Number”, in relation to an individual, means that individual’s Personal Public Service Number within the meaning of section 223 of the Social Welfare (Consolidation) Act, 1993; section 262 of the Social Welfare Consolidation Act 2005;

“PPS Number”, in relation to an individual, means that individual’s Personal Public Service Number within the meaning of section 223 of the Social Welfare (Consolidation) Act, 1993; section 262 of the Social Welfare Consolidation Act 2005;

“specified individual”, in relation to a year of assessment, means an individual whose relevant earnings for the year of assessment were derived wholly or mainly from an occupation or profession specified in Schedule 23A;

“market value” shall be construed in accordance with section 548;

“approved scheme” has the same meaning as in Chapter 1 of this Part;

“retirement benefits scheme” has the same meaning as in Chapter 1 of this Part;

“statutory scheme” has the same meaning as in Chapter 1 of this Part.

“retirement annuity contract” means a contract approved by the Revenue Commissioners in accordance with Chapter 2 of this Part;

“approved retirement fund” has the meaning assigned to it by section 784A;

“approved minimum retirement fund” has the meaning assigned to it by section 784C;

“PRSA administrator” means the PRSA provider or a person to whom a PRSA provider delegates in pursuance of Part X of the Pensions Act, 1990, its administrative functions in relation to a PRSA, including a person appointed by the PRSA provider in accordance with section 787G(5) in accordance with section 787G(5)(ii);

“earnings limit” shall be construed in accordance with section 790A;