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)
10:20 am
Simon Harris (Wicklow, Fine Gael)
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I move amendment No. 13:
In page 21, to delete lines 40 to 42 and substitute the following:
" "(3) (a) Subject to paragraph (b), where, for a tax year, a relevant employee—(i) is resident in the State for tax purposes and is not resident elsewhere,".