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“PAYE Regulations” means the Income Tax (Employments) (Consolidated) Regulations 2001 (S.I. No. 559 of 2001);

(f) An Foras Áiseanna Saothair, in respect of schemes mentioned in clauses (I), (II) and (III) of section 472A(1)(b)(i), or

“excluded emoluments” means emoluments which have been gifted to the Minister for Finance under section 483;

“income levy” has the meaning assigned to it by section 531B;

“relevant emoluments” and “relevant income” shall be construed in accordance with paragraphs (a) and (b), respectively, of the Table to section 531B(1);

“Collector-General” means the Collector-General appointed under section 851;

“employee” and “employer” have the same meanings as in section 983;