For the purposes of subsection (2)(a)(iii) of section 285 of the Companies Act, 1963 -
(a) the amount referred to in that subsection shall be deemed to include any amount -
(i) which, apart from Regulation 29 of the Income Tax (Employments) (Consolidated) Regulations 2001 (S.I. No. 559 of 2001), would otherwise have been an amount due at the relevant date in respect of -
(I) sums which an employer is liable under this Chapter and any regulations under this Chapter (other than Regulation 29 of those Regulations) to deduct from emoluments, to which this Chapter applies, paid by the employer, and
(II) sums that were not so deducted but which the employer was liable, in accordance with section 985A and any regulations under that section, to remit to the Collector-General in respect of notional payments made by the employer,
during the period of 12 months next before the relevant date,
(ii) reduced by any amount which the employer was liable under this Chapter and any regulation under