2. Definitions.

In these Regulations—

“Commissioners” means the Revenue Commissioners;

“fees” include all fees, costs and charges charged to a merchant in relation to payment card transactions;

“return” means a return made electronically–

(a) using such technology as may be approved or provided by the Commissioners, and

(b) in such form or format as may be required by the Commissioners;

“terminal” means any electronic device used by a merchant that initiates a point of interaction whereby payment card details can be submitted to the merchant acquirer and any other device to like effect.