(1) In these Regulations, except where the context otherwise requires -

"the Act" means the Taxes Consolidation Act 1997 (No. 39 of 1997);

"authorised officer" means an officer of the Revenue Commissioners authorised by them for the purposes of these Regulations;

"Collector-General" means the Collector-General appointed under section 851 of the Act;

"cumulative emoluments", in relation to an employment of an employee and any date, means the total of - (a) all payments of emoluments made to the employee from the beginning of the year up to and including that date after such deduction as is provided for in Regulation 31, and (b) any emoluments notified to the employer in a revenue payroll notification;

"electronic means" has the same meaning as in section 917EA of the Act;