7A.— In this section and in sections 7B to 7G—

"approved scheme" means a scheme or schemes relating to the Board which is or are approved by the Revenue Commissioners, from time to time, pursuant to Part 17 of the Taxes Consolidation Act 1997;

"capital stock" has the meaning assigned to it by section 7B;

"company" means a company within the meaning of the Companies Act 1963;

"employees of the Board" means the officers and servants of the Board;

"net assets of the Board" means all the reserves contained in the balance sheet of the Board.]