Oireachtas Joint and Select Committees
Wednesday, 19 November 2014
Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance
Finance Bill 2014: Committee Stage (Resumed)
10:30 am
Pearse Doherty (Donegal South West, Sinn Fein) | Oireachtas source
The wording does not describe an individual who gives a commitment to perform the duties, it describes a relevant employee as an individual who performs the duties referred to for a minimum period of 12 consecutive months from the date he or she first performs these duties in the State. I suggest there is no flexibility with regard to someone stating he or she intends to do so. The individual does not become a relevant employee unless he or she has performed the duties under the section.
No comments