(1) In this section -
'Covid-19 income tax' has the same meaning as it has in section 1080B;
'Covid-19 liabilities' has the same meaning as it has in section 991B;
'material interest' shall be construed in accordance with section 997A(1)(b);
'relevant emoluments' means emoluments paid by a relevant employer to a relevant person;
'relevant employer' means a company -
(a) in which a relevant person has a material interest, and
(b) of which the relevant person is an employee;
'relevant person' has the same meaning as it has in section 1080B.
(2) This section shall apply to a relevant person where -
(a) section 991B applies to a relevant employer of the relevant person, and the relevant employer has complied with paragraphs (b) and (c) of subsection (8) of that section, and
(b) section 1080B applies to the relevant person and the relevant person has complied with paragraphs (b), (c) and (d) of subsection (11) of that section.
(3) Subject to subsection (4), where this section applies to a r
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