Michael Noonan (Limerick City, Fine Gael) | Oireachtas source

I move amendment No. 9:

In page 14, line 45, after “former employee” to insert the following:"who holds or has held an office or employment the profits or gains from which are or were chargeable to tax under Schedule E or under Case III of Schedule D".

These technical amendments are designed to confine the application of the relevant measure in the Bill to those individuals who hold or who have held an office or employment, the remuneration from which is within the charge to Irish tax. Similarly, the amendments exclude those who, prior to commencing work in the State, are liable to pay tax in another jurisdiction with which this State has a double taxation agreement on a payment or benefit that the measure in the Bill seeks to bring within the charge to Irish tax. It is purely a technical measure to ensure this section of the Bill delivers on the intent of the Legislature.