3. Universal social charge.

“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;

‘employee’ and ‘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;

‘inspector’ means an inspector of taxes o