(1) Notwithstanding anything in this part, for the purposes of giving relief to an individual under -
(a) Chapter 1 in respect of an employee's contribution to a retirement benefits scheme,
(b) Chapter 2 in respect of a qualifying premium under an annuity contract,
(c) Chapter 2A in respect of a PRSA contribution,
(d) Chapter 2B in respect of a contribution by a relevant migrant member to a qualifying overseas pension plan, and
(e) Chapter 2D in respect of a PEPP contribution,
the aggregate of the individual's remuneration, within the meaning of Chapter 1 and that Chapter as applied by Chapter 2B, and net relevant earnings, within the meaning of Chapters 2 and 2A and those Chapters as applied by Chapter 2B shall not exceed €254,000 (in this section referred to as the 'earnings limit').
(2) For a year of assessment (in this subsection referred to as the 'relevant year') after the year of assessment 2006 the earnings limit shall be an amount equivalent to the amount determined by the f
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