"LEVIES

PART 18A

Income Levy

Definitions (Part 18A).

531A.— (1) In this Part—

‘ 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;

‘ 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;

‘ PAYE Regulation s' means the Income Tax (Employments) (Consolidated) Regulations 2001 (S.I. No. 559 of 2001);

‘ relevant emoluments ' and ‘relevant income' shall be construed in accordance with paragraphs (a) and (b), respectively, of the Table to section 531B(1);

‘ similar type payments ' means payments which are of a similar character to payments made under the Social Welfare Acts but which are made by—

(a) the Health Service Executive,

(b) the Department of Community, Rural and Gaeltacht Affairs,