2 Interpretation

(1) In these Regulations—

“emoluments” means emoluments to which Chapter 4 of Part 42 of the Principal Act applies;

“employee” means any person in receipt of emoluments;

“employer” means any person paying emoluments;

“non-business day” means a day which is a Saturday, Sunday or public holiday;

“Principal Act” means the Taxes Consolidation Act, 1997 (No. 39 of 1997);

“return” means any return, claim, application, notification, election, declaration, nomination, statement, list, registration, particulars or other information, which a person is or may be required by the Acts to give to the Revenue Commissioners or any Revenue officer;

“Revenue officer” means the Collector-General, an inspector or other officer of the Revenue Commissioners (including an inspector or other officer who is authorised under any provision of the Acts (however expressed) to receive a return or to require a return to be prepared and delivered);

“specified date” means—

(a) in relation to a promoter, the relevant date, and

(b) in relation to a person other than a promoter, the date the person enters into any transaction forming part of a disclosable transaction.

(2) In these Regulations a reference to a transaction shall be read as including a reference to—

(a) a proposal for a transaction, and

(b) in the case of Regulations 7, 8, 11, 12, 13, 14 and 15, any element of a transaction (including the way in which the transaction is structured).