(1) For each tax year an individual shall be charged to universal social charge on his or her aggregate income for the tax year -
(a) at the rate specified in column (2) of Part 1 of the Table to this section corresponding to the part of aggregate income specified in column (1) of Part 1 of that Table" where the individual is -
(i) aged under 70 years, or
(ii) aged 70 years or over at any time during the tax year and has aggregate income that exceeds €60,000,
or
(b) at the rate specified in column (2) of Part 2 of the Table to this section corresponding to the part of aggregate income specified in column (1) of Part 2 of that Table where the individual is aged 70 years or over at any time during the tax year and has aggregate income that does not exceed €60,000.
(2) Notwithstanding subsection (1) and the Table to this section, where an individual has relevant income that exceeds €100,000, the individual shall, instead of being charged to universal social charge on the amount of t
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