The Principal Act is amended in Chapter 1 of Part 7 by inserting the following after section 192:
(1) In this section -
'relevant Act' means an enactment which contains provisions for the protection of employees' rights and entitlements or for the obligations of employers towards their employees;
relevant authority' means any of the following -
(a) a right commissioner,
(b) the Director of Equality Investigations,
(c) the Employment Appeals Tribunal,
(d) the Labour Court,
(e) the Circuit Court, or
(f) the High Court.
(2) Subject to subsections (3) and (5), this section applies to a payment under a relevant Act, to an employee or former employee by his or her employer or former employer, as the case may be, which is made, on or after 4 February 2004, in accordance with a recommendation, decision or a determination by a relevant authority in accordance with the provisions of that Act.
(3) A payment made in accordance with a settlement arrived at under a mediation process provided
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