“PART 18D

Universal Social Charge

Definitions (Part 18D).

531AL.- In this Part -

‘aggregate income for the tax year’, in relation to an individual and a tax year, means the aggregate of the individual’s -

(a) relevant emoluments in the tax year, including relevant emoluments that are paid in whole or in part for a tax year other than the tax year during which the payment is made, and

(b) relevant income for the tax year;

‘Collector-General’ means the Collector-General appointed under section 851;