(1) In this section -
'associated company', in relation to a relevant employer, means a company which is the relevant employer's associated company within the meaning of section 432;
'PPS number', in relation to an individual, means the individual's personal public service number within the meaning of section 262 of the Social Welfare Consolidation Act 2005;
'relevant employer' means a company that is incorporated, and tax resident, in a country or jurisdiction with the government of which arrangements are for the time being in force by virtue of subsection (1) or (1B) of section 826;
'relevant employment', in relation to a relevant employee, means an employment held by the relevant employee with a relevant employer;
'relevant income', in relation to a relevant employee and a tax year, means the relevant employee's income, profits or gains for a tax year from an employment with a relevant employer or with an associated company, including any specified amount for which a deduction is cl
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