(1) Section 28 of the Act of 2020 is amended -

(a) in subsection (1) -

(i) by substituting the following for the definition of “applicable period”:

“ ‘applicable period’ means the period commencing on 26 March 2020 and ending on 31 August 2020;”,

and

(ii) by substituting the following for the definition of “specified employee”:

“ ‘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 meaning of section 983 of the Act) for that month;

or

(b) an individual to whom subsection (1A) applies;”,

(b) by inserting the following subsection after subsection (1):