(1) Chapter 3 of Part 33 of the Principal Act is amended -

(a) in section 817D(1) by -

(i) inserting the following definitions after the definition of "disclosable transaction":

"'emoluments' means emoluments to which Chapter 4 of Part 42 applies;

'employee' means any person in receipt of emoluments;

'employer' means any person paying emoluments;",

(ii) inserting the following definition after the definition of "promoter":

"'quarter' means a period of 3 months ending on 31 March, 30 June, 30 September or 31 December;",

(iii) inserting the following definitions after the definition of "relevant date":

"'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 an officer of the Revenue Commissioners;

'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 first enters into any transaction which is or forms part of a disclosable transaction;",