13. Benefit in kind: miscellaneous amendments.
The Principal Act is amended, as respects the year of assessment 2013 and subsequent years of assessment -
(a) in section 116(1) by inserting the following definition -
"'employee' includes the holder of an office;",
(b) in section 118(5A)(a) by inserting the following after "approved transport providers":
"and which must be for a service for which the approved transport provider is contracted or licensed",
(c) in section 118(5A) by substituting the following for paragraph (b):
"(b) In this subsection 'approved transport provider' means -
(i) a public transport operator within the meaning of section 2 of the Dublin Transport Authority Act 2008,
(ii) the holder of a licence in respect of a public bus passenger service under Part 2 of the Public Transport Regulation Act 2009, or
(iii) a person who provides a ferry service within the State, operating a vessel which holds a current valid -
(I) passenger ship safety certificate,
(II) passenger boat licence, or
(III) high-speed craft safety certificate,