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

(a) in subsection (1), by the substitution of the following definition for the definition of "qualifying period":

"'qualifying period' means the period commencing on 1 July 2020 and expiring -

(a) in respect of an employer to which subsection (2D) applies, on 31 May 2022, and

(b) in respect of any other employer to which this section applies, on 30 April 2022;",

(b) in subsection (2B), by the insertion of "in respect of the employer" after "expires",

(c) by the insertion of the following subsections after subsection (2B):

"(2C) Subject to subsections (4) and (5), this section shall apply to an employer for the period from 1 January 2022 to the date on which the qualifying period expires in respect of the employer where -

(a) in accordance with guidelines published by the Revenue Commissioners under subsection (20)(a), the employer demonstrates to the satisfaction of the Revenue Commissioners that, by reason of Covid-19 and the disruption that is being caused thereby to commerce, there will occur in the period from 1 December 2021 to 31 January 2022 -