In this Chapter, and in Chapters 6 and 10 -

"employment period" means, as respects a relevant employment, the period beginning on the date on which the shares are issued or, if later, the date on which the employment commences and ending 12 months after that date;

"first relevant investment" means a relevant investment made within 2 years of the end of the year of assessment in which the qualifying company was incorporated, and references to 'first such investment' shall be construed accordingly;

"full-time employee" and "full-time director" in relation to a company, mean an employee or director, as the case may be, who is required to devote substantially the whole of his or her time to the service of the company;

"relevant employment" in relation to a specified individual, means employment throughout the employment period by the company in which the specified individual makes a relevant investment (being that individual's first such investment in that company) and where the specified individual is a full-time employee or full-time director of the company;

"relevant investment" in relation to a specified individual, means the amount or the aggregate of the amounts of the qualifying investments made in a year of assessment by the specified individual for eligible shares in a qualifying company;