Michael D'Arcy (Wexford, Fine Gael) | Oireachtas source

I move amendment No. 10:

In page 19, after line 4, to insert the following:“Amendment of section 64 of Act of 2012

28.Section 64 of the Act of 2012 is amended—

(a) by the insertion of the following definition:

“ ‘Income Tax Regulations’ means the Income Tax (Employments) Regulations 2018 (S.I. No. 345 of 2018);”,

(b) in the definition of “net emoluments”—

(i) by the substitution of “Regulation 31 of the Income Tax Regulations” for “Regulation 41 of the PAYE Regulations”,

(ii) by the substitution of the following paragraph for paragraph (a):

“(a) the Income Tax Regulations, of income tax,”,

and

(iii) by the substitution of “has been made.” for “has been made;”,

and

(c) by the deletion of the definition of “PAYE Regulations”.”.