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Interpretation.
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3.—In this Act—
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“authorised dealer” means a person specified in the First Schedule or prescribed under section 31;
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“authorised depositary” means a person specified in the Second Schedule or prescribed under section 31;
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“authorised officer” means an immigration officer or a member of the Garda Síochána;
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“bearer certificate” means a certificate of title to securities by the delivery of which, with or without endorsement, title to the securities is transferable;
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“certificate of title” means any document (not being a receipt by an authorised depositary for a document deposited) recognising or conferring or containing evidence of title or rights (whether actual or contingent) to securities and, in the case of any such document with coupons (whether attached to the document or on separate coupon sheets), includes any coupons which have not been detached;
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“country of origin” means, in the case of natural products, the country where the goods were produced and, in the case of manufactured products, the country where they were transformed into the condition in which they were introduced into the State (packing, repacking, sorting or blending being regarded as not constituting transformation);
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“coupon” means a coupon representing dividends or interest on a security;
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“foreign currency” means any currency or notes other than currency or notes issued by the Government or under the law of any part of the scheduled territories, and any reference to foreign currency includes, except in so far as the context otherwise requires, a reference to any right to receive foreign currency in respect of any credit or balance at a bank;
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“gold” means gold coin or gold bullion;
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“the Minister” means, subject to section 28, the Minister for Finance;
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“prescribed” means prescribed by the Minister by regulations;
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“register” means any book, file or index in which securities are registered;
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“registered” includes inscribed;
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“reserved securities” means securities specified in the Third Schedule;
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“the scheduled territories” means—
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(a) the State,
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(b) Northern Ireland, Great Britain, the Channel Islands and the Isle of Man, and
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(c) such other territories as may be prescribed;
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“securities” means shares, stocks, bonds, debentures, debenture stock, units under a unit trust scheme or shares in an oil royalty;
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“specified currency” has the meaning assigned to it in section 4;
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“unit trust scheme” means any arrangement made for the purpose, or having the effect, of providing for persons having funds available for investment, facilities for the participation by them, as beneficiaries under a trust, in profits or income arising from the acquisition, holding, management or disposal of any property whatsoever;
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“unit” means, in relation to a unit trust scheme, a right or interest which may be acquired under the scheme.
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