(1) In this section -

"firm" means a partnership, a corporate or unincorporated body or a self-employed individual;

"relevant person" means a person - (a) who audits the accounts of a firm, or (b) who otherwise with a view to reward assists or advises a firm in the preparation or delivery of any information, or of any declaration, return, account or other document, which the person knows will be, or is likely to be, used for the purpose of keeping or auditing the accounts of the firm, but does not include an employee of a firm who - (i) in that capacity so assists or advises the firm, and (ii) whose income from so doing consists solely of emoluments chargeable to income tax under Schedule E, as defined in section 19 of the Taxes Consolidation Act, 1997.