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Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 27 March 2013 - onwards

13. Benefit in kind: miscellaneous amendments.

The Principal Act is amended, as respects the year of assessment 2013 and subsequent years of assessment -

(a) in section 116(1) by inserting the following definition -

"'employee' includes the holder of an office;",

(b) in section 118(5A)(a) by inserting the following after "approved transport providers":

"and which must be for a service for which the approved transport provider is contracted or licensed",

(c) in section 118(5A) by substituting the following for paragraph (b):

"(b) In this subsection 'approved transport provider' means -

(i) a public transport operator within the meaning of section 2 of the Dublin Transport Authority Act 2008,

(ii) the holder of a licence in respect of a public bus passenger service under Part 2 of the Public Transport Regulation Act 2009, or

(iii) a person who provides a ferry service within the State, operating a vessel which holds a current valid -

(I) passenger ship safety certificate,

(II) passenger boat licence, or

(III) high-speed craft safety certificate,