(1) In this section -
'civil servant' has the meaning assigned to it by the Civil Service Regulation Act 1956;
'company' has the same meaning as it has in section 4;
'director' has the same meaning as it has in section 770;
'relevant director', in relation to a company, means a person holding office as a non-executive director of that company
(a) who is resident in the State, and
(b) whose annualised amount of the emoluments from the office for the year of assessment 2017 and for each subsequent year in which the person is a relevant director of the company, other than payments to which this section applies, does not exceed €5,000
'relevant meeting' means a meeting in the State attended by a relevant director in his or her capacity as a director for the purposes of the conduct of the affairs of the company;
'travel' means travel by car, motorcycle, taxi, bus, rail or aircraft.
(2) This section applies to payments made by a company to or on behalf of a relevant director of that compan
…