(1) In this section -
'excess bank remuneration charge' shall be construed in accordance with subsection (7);
'relevant employee', in relation to a specified institution, means an employee of the specified institution -
(a) who is resident in the State (within the meaning of Part 34) in a tax year for the purposes of the Acts, or
(b) the duties of whose employment in that specified institution are at any time in the tax year concerned performed wholly or partly in the State;
'relevant remuneration', in relation to a relevant employee, means, subject to subsection (2), relevant emoluments that are not regular salary or wages or a regular benefit or perquisite;
'regular', in relation to any salary, wages, fees, benefit or perquisite of a relevant employee, means so much of the amount of such salary, wages, fees, benefit or perquisite that does not vary according to -
(a) the performance of, or any part of -
(i) any business of the specified institution, or
(ii) any business of a person c
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