(1) In this section -

"relevant Act" means an enactment which contains provisions for the protection of employees' rights and entitlements or for the obligations of employers towards their employees;

"relevant authority" means any of the following -

(a)[deleted]

(b)[deleted]

(ba) an adjudication officer of the Workplace Relations Commission,

(bb) the Workplace Relations Commission,

(bc) the District Court,

(c)[deleted]

(d) the Labour Court,

(e) the Circuit Court, or

(f) the High Court.

(2) Subject to subsections (3) and (5), this section applies to a payment under a relevant Act, to an employee or former employee by his or her employer or former employer, as the case may be, which is made, on or after 4 February 2004, in accordance with a recommendation, decision or a determination by a relevant authority in accordance with the provisions of that Act.