The Principal Act is amended -
(a) by inserting the following after Part 18:
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"LEVIES |
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Income Levy |
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Definitions (Part 18A). |
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531A.— (1) In this Part— |
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‘ aggregate income ', in relation to an individual and a year of assessment, means the aggregate of the individual's relevant emoluments and relevant income for the year of assessment; |
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‘ Collector-General ' means the Collector-General appointed under section 851; |
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‘ employee ' and ‘ employer ' have the same meanings as in section 983; |
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‘ excluded emoluments ' means emoluments which have been gifted to the Minister for Finance under section 483; |
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‘ income levy ' has the meaning assigned to it by section 531B; |
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‘ income tax month ' means a calendar month; |
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‘ PAYE Regulation s' means the Income Tax (Employments) (Consolidated) Regulations 2001 (S.I. No. 559 of 2001); |
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‘ relevant emoluments ' and ‘relevant income' shall be construed in accordance with paragraphs (a) an |