(1) For the purposes of section 285(2)(e) of the Companies Act, 1963
(a) the amount referred to in that subsection shall be deemed to include any amount
(i) which, apart from the provisions of Article 22 of the Regulations of 1988 (as amended by the Social Welfare (Collection of Contributions by the Collector-General) Regulations, 1989 (S.I. No. 72 of 1989)), or Article 22 of the Regulations of 1989, would otherwise have been an amount due at the relevant date in respect of sums which an employer is liable under Chapter 2 or 3 of Part II of this Act, and any regulation thereunder (other than the said Article 22 of the Regulations of 1988 or Article 22 of the Regulations of 1989) to deduct from reckonable earnings or reckonable emoluments, to which the said Chapters 2 and 3 apply, paid by him during the period of 12 months next before the relevant date, and
(ii) with the addition of any interest payable under Article 23 of the Regulations of 1988 or Article 13 of the Regulations of