Home Building Finance Ireland Act 2018
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Amendment of section 64 of Act of 2012 | ||
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29. Section 64 of the Act of 2012 is amended— | ||
(a) by the insertion of the following definition: | ||
“ ‘Income Tax Regulations’ means the Income Tax (Employments) Regulations 2018 ( S.I. No. 345 of 2018 );”, | ||
(b) in the definition of “net emoluments”— | ||
(i) by the substitution of “Regulation 31 of the Income Tax Regulations” for “Regulation 41 of the PAYE Regulations”, | ||
(ii) by the substitution of the following paragraph for paragraph (a): | ||
“(a) the Income Tax Regulations, of income tax,”, | ||
and | ||
(iii) by the substitution of “has been made.” for “has been made;”, | ||
and | ||
(c) by the deletion of the definition of “PAYE Regulations”. |