(1) In this section -

"Act" means the Taxes Consolidation Act 1997;

"applicable period" means the period commencing on 26 March 2020 and ending on 31 August 2020;

"emoluments", "employer" and "employee" have the same meanings as they have in Chapter 4 of Part 42 of the Act;

"gross pay" has the same meaning as it has in the Regulations;

"Minister" means the Minister for Finance;

"Regulations" means the Income Tax (Employments) Regulations 2018 (S.I. No. 345 of 2018);

"specified employee", in relation to an employer, means -

(a) an individual who was on the payroll of the employer as at 29 February 2020, and the following is the case, the employer -

(i) has submitted to the Revenue Commissioners a notification or notifications of the payment of emoluments to the employee in February 2020 in accordance with Regulation 10 of the Regulations, and