(1) In this section -
'Act' means the Taxes Consolidation Act 1997;
'contribution week' has the same meaning as it has in section 2 of the Social Welfare Consolidation Act 2005;
'emoluments', 'employer', 'employee' and 'income tax month' 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;
'proprietary director', in relation to a company, has the same meaning as it has in section 472 of the Act;
'qualifying employee', in relation to an employer, means, subject to subsections (1A) and (1B) -
(a) an individual, who, in relation to the employer is or was a specified employee for the purposes of section 28, or
(b) any other individual who is on the payroll of the employer at any time in the qualifying period and receives in that period a payment of emoluments from the employer, but does not include -
(i) in the case where the employer is a company, any individual wh
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