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Amendment of section 127B of Principal Act (tax treatment of flight crew in international traffic)
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8. Section 127B of the Principal Act is amended by the insertion of the following subsection after subsection (1):
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“(1A) Subsection (1) shall not apply for the year of assessment 2022 or any subsequent year of assessment where, for that year of assessment an individual—
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(a) is not resident in the State,
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(b) is resident for the purposes of tax, by virtue of the law of the territory next-mentioned in this paragraph, in a territory with the government of which arrangements are for the time being in force by virtue of section 826(1), and
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(c) is subject to tax on the income referred to in subsection (1) in a territory with the government of which arrangements are for the time being in force by virtue of section 826(1).”.
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