(1) In this section -

'associated company', in relation to a relevant employer, means a company which is the relevant employer's associated company within the meaning of section 432;

'PPS number', in relation to an individual, means the individual's personal public service number within the meaning of section 262 of the Social Welfare Consolidation Act 2005;

'relevant employer' means a company that is incorporated, and tax resident, in a country or jurisdiction with the government of which arrangements are for the time being in force by virtue of subsection (1) or (1B) of section 826;

'relevant employment', in relation to a relevant employee, means an employment held by the relevant employee with a relevant employer;

'relevant income', in relation to a relevant employee and a tax year, means the relevant employee's income, profits or gains for a tax year from an employment with a relevant employer or with an associated company, including any specified amount for which a deduction is claimed under subsection (3) but excluding the following:

(a) any expense to which section 118 applies;

(b) any amount treated as emoluments of an employment under section 121(2)(b)(ii);

(c) any sum treated for the purposes of section 112 as a perquisite of an employment by virtue of section 122;

(d) any payment to which section 123 applies;