Section 2(1) of the Principal Act is amended in the definition of "share-based remuneration" (inserted by section 13 of the Social Welfare Act 2011) -

(a) in paragraph (d), by substituting "section 510(2) of that Act," for "section 510(2) of that Act, and",

(b) in paragraph (e), by substituting "section 519A of that Act, and" for "section 519A of that Act,", and

(c) by inserting the following paragraph after paragraph (e):

"(f) in the case of emoluments (within the meaning of section 983 of the Act of 1997) received by an employee or director in the form of shares (including stock) in -

(i) the company in which the employee or director holds his or her office or employment, or

(ii) a company which has control (within the meaning of section 432 of the Act of 1997) of that company,

the amount referred to in section 985A(3) of the Act of 1997,".