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

Photo of Simon HarrisSimon Harris (Wicklow, Fine Gael)
Link to this: Individually | In context | Oireachtas source

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,".