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(a) an approved retirement fund or an approved minimum retirement fund, within the meaning of section 784A or 784C of the Taxes Consolidation Act 1997, or Taxes Consolidation Act 1997,

(a) an approved retirement fund or an approved minimum retirement fund, within the meaning of section 784A or 784C of the Taxes Consolidation Act 1997, or Taxes Consolidation Act 1997,

(c)a vested RAC within the meaning of section 787O(1) of the Taxes Consolidation Act 1997,

(b) a Personal Retirement Savings Account, within the meaning of section 787A of the Taxes Consolidation Act 1997, where assets of the Personal Retirement Savings Account are treated under section 787G(4) under subsection (4) or (4B), as the case may be, of section 787G of that Act of that Act as having been made available to an individual, to an individual, or

(b) a Personal Retirement Savings Account, within the meaning of section 787A of the Taxes Consolidation Act 1997, where assets of the Personal Retirement Savings Account are treated under section 787G(4) under subsection (4) or (4B), as the case may be, of section 787G of that Act of that Act as having been made available to an individual, to an individual, or

(c)a vested RAC within the meaning of section 787O(1) of the Taxes Consolidation Act 1997,

(I) an annuity contract or retirement benefits scheme approved by the Commissioners for the purposes of Chapter 1 or Chapter 2 of Part 30 of the Taxes Consolidation Act 1997, or

(II) a Personal Retirement Savings Account being a PRSA product approved by the Commissioners for the purposes of Chapter 2A of Part 30 of the Taxes Consolidation Act 1997,