(a) In this section 'appropriate person' means the person designated by the employer for the purposes of this section, and if no person is so designated, the employer.
(b) In this section any reference to a payment made by the employer includes a reference to a payment made by a person acting on behalf of the employer and at the expense of the employer or a person connected (within the meaning of section 10) with the employer.
(2) This section applies in relation to an employee in a year of assessment only if the employee works or will work in the State and also works or is likely to work outside the State.
(3) Where in relation to any year of assessment it appears to an officer of the Revenue Commissioners that -
(a) some of the income of an employee to whom this section applies is assessable to income tax under Schedule E, but
(b) an as yet unascertainable proportion of the income may prove not to be so assessable,
then the officer may, on an application made by the appropriate p
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