“the annual rate of charge of income levy is as set out in s. 531C”
"aggregate income for the year of assessment", in relation to an individual and a year of assessment, means the aggregate of the individual's relevant emoluments in the year of assessment, including relevant emoluments that are paid in whole or in part for a year of assessment other than the year of assessment during which the payment is made, and relevant income for the year of assessment;
"Collector-General" means the Collector-General appointed under section 851;
"employee" have the same meanings as in section 983;
"employer" have the same meanings as in section 983;
"excluded emoluments" means emoluments which have been gifted to the Minister for Finance under section 483;
"income levy" has the meaning assigned to it by section 531B;
"income tax month" means a calendar month;
"PAYE Regulation's" means the Income Tax (Employments) (Consolidated) Regulations 2001 (S.I. No. 559 of 2001);
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