(a) In this section -
"basic pay", in relation to a participating employee of a qualifying company, means the employee's emoluments (other than non-pecuniary emoluments) from the company in respect of an employment held with the company;
"collective agreement" means an agreement entered into by a company with, or on behalf of, one or more than one body representative of employees of the company where each such body is either the holder of a negotiation licence under the Trade Union Act, 1941, or is an excepted body within the meaning of section 6 of that Act as amended by the Trade Union Act, 1942;
"control", in relation to a qualifying company, means the power of a person to secure -
(i) by means of the holding of shares or the possession of voting power in or in relation to the qualifying company or any other qualifying company, or
(ii) by virtue of any power conferred by the constitution, articles of association or any other document regulating the qualifying company or any othe
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