transactions made under a life insurance policy, defined in accordance with Directive 2009/138/EC of the European Parliament and of the Council [26], where:
idirbhearta a dhéantar faoi pholasaí árachais saoil, arna shainiú i gcomhréir le Treoir 2009/138/CE ó Pharlaimint na hEorpa agus ón gComhairle [26], más rud é: