(1) In this Part -

"emoluments" means emoluments, within the meaning of Chapter 4 of Part 42 of the Taxes Consolidation Act 1997, to which that Chapter applies;

"employee" means any person in receipt of emoluments;

"employer" means any person paying emoluments (and, in relation to an employee, means the person paying emoluments to the employee);

"exempt employment" has the meaning given by section 51;

"gross pay" and "total gross pay" shall be construed in accordance with subsections (2) and (3);

"opt-out date" shall be construed in accordance with section 54(3) and references to having opted out shall be construed accordingly;