2. Interpretation

(1) In these Regulations—

“Commissioners” means the Revenue Commissioners;

“Regulations of 2011” means the Tax Returns and Payments (Mandatory Electronic Filing and Payment of Tax) Regulations 2011 (S.I. No. 223 of 2011);

“Regulations of 2012” means the Tax Returns and Payments (Mandatory Electronic Filing and Payment of Tax) Regulations 2012 (S.I. No. 156 of 2012);

“Regulations of 2014” means the Tax Returns and Payments (Mandatory Electronic Filing and Payment of Tax) Regulations 2014 (S.I. No. 572 of 2014);

“relevant liabilities” means any liabilities to tax specified as specified liabilities under—

(a) Regulation 2(2)(b) of the 2011 Regulations,

(b) Regulation 2(2)(b) of the 2012 Regulations, or

(c) Regulation 2(2)(b) of the 2014 Regulations;

“relevant person” means a person specified as a specified person under—

(a) Regulation 2(2)(c) of the 2011 Regulations,

(b) Regulation 2(2)(c) of the 2012 Regulations, or

(c) Regulation 2(2)(c) of the 2014 Regulations.