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(a) an individual, who, in relation to the employer is or was a specified employee for the purposes of section 28, or

(9) Where, following the notification by an employer of the payment of emoluments to any qualifying employee in the period from 1 July 2020 to 31 August 2020 in accordance with Regulation 10 of the Regulations, the employer would be entitled under section 28 to be paid a temporary wage subsidy (within the meaning of that section) by the Revenue Commissioners in relation to that qualifying employee, the employer shall not be entitled under this section to be paid a wage subsidy payment by the Revenue Commissioners in relation to that qualifying employee.

(21) Where the Minister makes a determination of the kind lastly referred to in section 28A(6), the Minister shall, as he or she deems fit and necessary—

(I) fulfil, better, the objectives specified in section 28A(1), or

(II) facilitate the furtherance of any of the purposes specified in section 28A(2) section 28A(3),

(I) fulfil, better, the objectives specified in section 28A(1), or

(II) facilitate the furtherance of any of the purposes specified in section 28A(2) section 28A(3),

(ii) the employer’s name is entered in the register established and maintained under section 58C of the Child Care Act 1991,

(ii) the employer’s name is entered in the register established and maintained under section 58C of the Child Care Act 1991,

(ii) the employer’s name is entered in the register established and maintained under section 58C of the Child Care Act 1991,

(ii) the employer’s name is entered in the register established and maintained under section 58C of the Child Care Act 1991,

(ii) the employer’s name is entered in the register established and maintained under section 58C of the Child Care Act 1991,

“public health restrictions” means restrictions for the purpose of preventing, or reducing the risk of, the transmission of Covid-19 provided for in the Health Act 1947 (Section 31A - Temporary Restrictions) (Covid-19) (No. 2) Regulations 2021 (S.I. No. 217 of 2021);

“relevant amendments” means Regulations 5 to 8 of the Health Act 1947 (Section 31A - Temporary Restrictions) (Covid-19) (No. 2) (Amendment) (No. 22) Regulations 2021 (S.I. No. 736 of 2021);

“contribution week” has the same meaning as it has in section 2 of the Social Welfare Consolidation Act 2005;

“contribution week” has the same meaning as it has in section 2 of the Social Welfare Consolidation Act 2005;

and, for the purposes of this definition, the question of whether an individual is connected with any other person shall be determined in accordance with section 10 of the Act as it applies for the purposes of the Capital Gains Tax Acts;

“proprietary director”, in relation to a company, has the same meaning as it has in section 472 of the Act;

(19) The administration of this section shall be under the care and management of the Revenue Commissioners and section 849 of the Act shall apply for this purpose with any necessary modifications as it applies in relation to tax within the meaning of that section.

(18) Notwithstanding any obligation imposed on the Revenue Commissioners under section 851A of the Act or any other enactment in relation to the confidentiality of taxpayer information (within the meaning of that section) or any obligation imposed on the Minister for Employment Affairs and Social Protection under the Social Welfare Acts or any other enactment in relation to the confidentiality of information relating to employers and insured persons or other persons entitled to benefits or assistance under those Acts, information relevant to the effective operation of this section may be exchanged between the Minister for Employment Affairs and Social Protection and the Revenue Commissioners.

(10) Notwithstanding any obligation imposed on the Revenue Commissioners under section 851A of the Act or any other enactment in relation to the confidentiality of taxpayer information (within the meaning of that section), the names and addresses of all employers to whom a wage subsidy payment has been paid by Revenue Commissioners for an income tax month in any of the income tax months July 2020 to June 2022 shall be published on the website of the Revenue Commissioners—

(14A) A person aggrieved by an assessment or an amended assessment to relevant tax made on that person may appeal the assessment or amended assessment, as the case may be, to the Appeal Commissioners, in accordance with section 949I of the Act, within the period of 30 days after the date of the notice of assessment or the amended assessment, as may be appropriate.

(7) Subject to subsections (8) and (9) subsections (8), (9) and (12A), where this section applies to an employer, then, following the notification by the employer of the payment of emoluments to a qualifying employee in an income tax month in the qualifying period in accordance with Regulation 10 of the Regulations, the following provisions shall apply where such notification was received by the Revenue Commissioners no later than the return date (within the meaning of section 983 of the Act) for the income tax month:

and the provisions of subsections (3) to (10) of section 1078, and section 1079, of the Act shall, with any necessary modifications, apply for the purposes of this subsection as they apply for the purposes of offences in relation to tax within the meaning of section 1078 of the Act.

and the provisions of subsections (3) to (10) of section 1078, and section 1079, of the Act shall, with any necessary modifications, apply for the purposes of this subsection as they apply for the purposes of offences in relation to tax within the meaning of section 1078 of the Act.

and the provisions of subsections (3) to (10) of section 1078, and section 1079, of the Act shall, with any necessary modifications, apply for the purposes of this subsection as they apply for the purposes of offences in relation to tax within the meaning of section 1078 of the Act.

(16)Subsections (3) to (5) of section 1080 of the Act shall apply in relation to interest payable under subsection (15) as they apply in relation to interest payable under section 1080 of the Act.

(16)Subsections (3) to (5) of section 1080 of the Act shall apply in relation to interest payable under subsection (15) as they apply in relation to interest payable under section 1080 of the Act.

(d) the employer is throughout the qualifying period eligible for a tax clearance certificate, within the meaning of section 1095 of the Act, to be issued to him or her.

“Act” means the Taxes Consolidation Act 1997;