In this Part -
"aggregate income for the tax year" in relation to an individual and a tax year, means the aggregate of the individual’s - (a) relevant emoluments in the tax year, including relevant emoluments that are paid in whole or in part for a tax year other than the tax year during which the payment is made, and (b) relevant income for the tax year;
"Collector-General" means the Collector-General appointed under section 851;
"employee" have the same meanings as in section 983;
"employer" have the same meanings as in section 983;
"excluded emoluments" means emoluments which have been gifted to the Minister for Finance under section 483;
"income levy" has the meaning assigned to it by section 531B;
"income tax month" means a calendar month;
"Income Tax Regulations" means the Income Tax (Employments) Regulations 2018 (S.I. No. 345 of 2018);
"inspector" means an inspector of taxes or other officer of the Revenue Commissioners;
"relevant emoluments" shall be construed in a
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