S.I. No. 156/1963 - Income Tax (Employments) (Sur-Tax) Regulations, 1963.

1. (1) These regulations may be cited as the Income Tax (Employments) (Sur-tax) Regulations, 1963.

(2) The Principal Regulations and these Regulations may be cited together as the Income Tax (Employments) (Sur-tax) Regulations, 1961 and 1963.

2. In these Regulations "the Principal Regulations" means the Income Tax (Employments) (Sur-tax) Regulations, 1961 (

S.I. No. 231 of 1961

).

3. The Principal Regulations are hereby amended as follows

(

a

) "year of assessment" shall be substituted for "preceding year" wherever the latter expression occurs in Regulations 3, 5, 7 and 8,

(

b

) in Regulation 6 "a previous" shall be substituted for "that" in the expression "that year of assessment".

GIVEN this 12th day of August, 1963.

J.C. DUIGNAN,

Revenue Commissioner.

EXPLANATORY NOTE.

The Income Tax (Employments) (Sur-tax) Regulations of 19th October, 1961, (

S.I. No. 231 of 1961

) prescribe the procedure to be followed where, under

Section 11

of the

Finance Act, 1961

, an employee may elect to have Sur-tax deducted from his emoluments.

These Regulations adapt the Income Tax (Employments) (Sur-tax) Regulations in conformity with the changes effected by

Section 25

of the

Finance Act, 1963

. This Section altered the date of payment of Sur-tax from the first of January in the year following the year of assessment to the first of January in the year of assessment, and made consequential amendments in

Section 11

of the

Finance Act, 1961

.

S.I. No. 156 of 1963.

INCOME TAX (EMPLOYMENTS) (SUR-TAX) REGULATIONS, 1963.

The Revenue Commissioners, in exercise of the powers conferred upon them by subsection (5) of

section 11

of the

Finance Act, 1961

(No. 23 of 1961), hereby make the following regulations