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Amendment of section 825B (repayment of tax where earnings not remitted) of Principal Act.
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10.— As respects the year of assessment 2010 and subsequent years of assessment, section 825B of the Principal Act is amended—
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(a) by inserting the following after subsection (1):
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“(1A) As regards individuals who are not domiciled in the State and who, on or after 1 January 2010—
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(a) become resident in the State for tax purposes for the first time, and
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(b) exercise the duties of their employment in the State for the first time,
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then, this section shall apply as if in subsection (1)—
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(i) the words ‘which is not a party to the EEA agreement, but’ were deleted from the definition of ‘associated company’;
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(ii) the words ‘that is not a party to the EEA Agreement but’ were deleted from the definition of ‘relevant employee’; and
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(iii) the words ‘that is not a party to the EEA Agreement but’ were deleted from the definition of ‘relevant employer’.”,
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(b) in subsection (2)—
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(i) in paragraph (c) by substituting “one year” for “3 years”, and
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(ii) by inserting “and not repaid” after “tax deducted”,
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(c) in subsection (5) by inserting “, computed by reference to paragraphs (i) and (ii) of subsection (2),” after “shall be liable to income tax on those emoluments”, and
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(d) in subsection (6) by substituting “one year” for “3 year”.
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