(1) Chapter 3 of Part 38 of the Principal Act is amended by inserting the following after section 897:
"Returns by employers in relation to pension products.
(1) In this section -
'Consolidated Regulations' means the Income Tax (Employments) (Consolidated) Regulations 2001 (S.I. No. 559 of 2001);
'emoluments' means emoluments to which Chapter 4 of Part 42 applies;
'employee' -
(a) in relation to an employee pension contribution, has the same meaning as it has for the purposes of Chapter 1 of Part 30, and
(b) in relation to a PRSA contribution, has the same meaning as in subsection (1) of section 787A;
'employee pension contribution', in relation to a year of assessment and a scheme referred to in either section 774 or 776, means an allowable contribution within the meaning of paragraph (b) of Regulation 41 (inserted by the Income Tax (Employments) Regulations 2002 (S.I. No. 511 of 2002)) of the Consolidated Regulations;
'employer' -
(a) in relation to an employee pension contribu
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