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(2) (a) Measfar go bhfolaíonn an tagairt d'ioncam agus do shochair in alt 20 (4) (a) (ii) den Acht Airgeadais, 1965 , aon ioncam de chuid na cuideachta agus aon íocaíocht thréimhsiúil as acmhainn nó ar chostas na cuideachta a fuair an t-éagach chun sochair dó féin go díreach nó go neamhdhíreach nó aon ioncam nó íocaíocht a bhí an t-éagach i dteideal a fháil nó a bhféadfadh sé a theacht i dteideal a fháil trí aon chumhacht a fheidhmiú ab infheidhmithe aige nó lena thoiliú agus measfar gur fhaibhrigh aon ioncam nó sochair den sórt sin chuige an tráth is túisce a d'fhéadfadh sé an céanna a fháil agus, gan dochar do ghinearáltacht an mhéid sin roimhe seo, déanfar fuascailt ag an gcuideachta ar aon scair nó bintiúr de chuid na cuideachta a raibh teideal ag an éagach chuici nó chuige nó aisíoc aon iasachta eile a thug an t-éagach don chuideachta a áireamh mar ioncam nó sochair a raibh teideal ag an éagach chuige nó chucu, agus áireofar mar a gcéanna gurb ioncam a raibh teideal ag an éagach chuige ús de réir an ráta trádála ar aon iasacht saor ó ús a thug an chuideachta don éagach, agus
(2) ( a ) "income or benefits" in section 20 (4) (a) (ii) of the Finance Act, 1965 , shall be deemed to include any income of the company and any periodical payment out of the resources or at the expense of the company which the deceased received for his own benefit whether directly or indirectly or any such income or payment which the deceased was entitled to receive or could have become entitled to receive by the exercise of any power exercisable by him or with his consent and any such income or benefits shall be deemed to have accrued to him at the earliest time at which he could have obtained the receipt thereof and, without prejudice to the generality of the foregoing, the redemption by the company of any share or debenture of the company to which the deceased was entitled or the repayment of any other loan made by the deceased to the company shall be treated as income or benefits to which the deceased was entitled, and interest at the normal commercial rate on any interest free loan made by the company to the deceased shall likewise be deemed to be income to which the deceased was entitled, and