(1) In this section -
"Act" means the Taxes Consolidation Act 1997;
"applicable period" means the period commencing on 26 March 2020 and ending on 31 August 2020;
"emoluments", "employer" and "employee" have the same meanings as they have in Chapter 4 of Part 42 of the Act;
"gross pay" has the same meaning as it has in the Regulations;
"Minister" means the Minister for Finance;
"Regulations" means the Income Tax (Employments) Regulations 2018 (S.I. No. 345 of 2018);
"specified employee", in relation to an employer, means -
(a) an individual who was on the payroll of the employer as at 29 February 2020, and the following is the case, the employer -
(i) has submitted to the Revenue Commissioners a notification or notifications of the payment of emoluments to the employee in February 2020 in accordance with Regulation 10 of the Regulations, and
(ii) has submitted the return required under section 985G of the Act for the month of February 2020 on or before the return date (within the meani
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