2 Interpretation.

(1) In these Regulations—

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

“deduction summary” has the meaning assigned to it by section 530(1) of the Act;

“payment notification” means a notification by a principal under section 530C(1) of the Act of a principal’s intention to make a relevant payment;

“PPS number”, in relation to an individual, means that individual’s personal public service number within the meaning of section 262 of the Social Welfare Consolidation Act 2005 (No. 26 of 2005);

“principal” has the meaning assigned to it by section 530(1) of the Act;

“RCT service” means the electronic system made available by the Revenue Commissioners to allow principals to fulfil their obligations under sections 530A to 530V of the Act and under any Regulations made thereunder, and to allow for electronic communication between the Revenue Commissioners, principals, subcontractors and others pursuant to those obligations and includes any enhancements or other changes made to that system and any replacement system;

“Regulations of 2011” mean Income Tax and Corporation Tax (Relevant Contracts Tax) Regulations 2011 (S.I. No. 651 of 2011);

“relevant contract” has the meaning assigned to it by section 530(1) of the Act;

“relevant operations” has the meaning assigned to it by section 530(1) of the Act;

“relevant payment” has the meaning assigned to it by section 530(1) of the Act;

“return period” has the meaning assigned to it by section 530(1) of the Act;

“Revenue officer” has the meaning assigned to it by section 530(1) of the Act;

“subcontractor” has the meaning assigned to it by section 530(1) of the Act;

“tax reference number” means—

(a) in the case of an individual, that individual’s PPS number or his or her registration number for the purposes of value-added tax, or

(b) in the case of a company, the reference number stated on any return of profits form or notice of assessment issued to that company by the Revenue Commissioners, or the registration number of the company for the purposes of value-added tax.

“technology systems failure” has the meaning assigned to it by section 530(1) of the Act.