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Amendment of section 825B (repayment of tax where earnings not remitted) of Principal Act.
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13.— Part 34 of the Principal Act is amended in section 825B—
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(a) by inserting the following after subsection (1A):
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“(1B) This section shall not apply for the tax year 2012 or any subsequent tax year.
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(1C) Notwithstanding subsection (1B), this section shall continue to apply—
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(a) for the tax years 2012 and 2013 but only as respects relevant employees who had an entitlement to relief under this section for the first time in the tax year 2009,
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(b) for the tax years 2012, 2013 and 2014 but only as respects relevant employees who had an entitlement to relief under this section for the first time in the tax year 2010, and
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(c) for the tax years 2012, 2013, 2014 and 2015 but only as respects relevant employees who had an entitlement to relief under this section for the first time in the tax year 2011.
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(1D) Where for a tax year a relevant employee makes a claim under this section, relief shall not be given under section 823A, 825C or 472D for that tax year.”,
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and
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(b) in subsection (5)(b) by substituting “a reference to the end of the tax year in which the emoluments were remitted for the reference to the end of the tax year to which the assessment relates” for “a reference to the end of the tax year in which the emoluments were received for the reference to the end of the tax year in which the emoluments were remitted”.
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