Simon Harris (Wicklow, Fine Gael) | Oireachtas source

I move amendment No. 11:

In page 21, line 32, to delete " 'A' and".

Amendments Nos. 11 and 12 are connected. Section 13(c) introduces a revised definition of specified amount into section 825C of the Taxes Consolidation Act. The revision is necessary to facilitate removal of the upper income threshold. Amendments Nos. 11 and 12 relate to an apportionment of relief in cases where an assignee either commences or ends his or her employment in the State midway through the year. The method of calculating the apportionment could in certain instances result in a double restriction in relief for individuals. These amendments are proposed to address this anomaly.