Highly Qualified Persons (Amendment) Rules, 2018

L.N. 141 of 2018

INCOME TAX ACT

(CAP. 123)

Highly Qualified Persons (Amendment) Rules, 2018

IN EXERCISE of the powers conferred by articles 56(21) and 96

of the Income Tax Act, the Minister for Finance has made the

following rules:-

(1) The title of these rules is the Highly Qualified

commencement.

Persons (Amendment) Rules, 2018, and these rules shall be read and

construed as one with the Highly Qualified Persons Rules, hereinafter

referred to as "the principal rules".

(2) These rules shall apply for the year of assessment 2018 and

subsequent years of assessment.

In paragraph (c) of the definition "competent authority"

immediately after the words "Air Navigation Order;" there shall be

added the word "and", and immediately thereafter there shall be added

the following new paragraph

"(d) Office of the Chief Medical Officer to Government;".

Immediately after paragraph (2) of the Schedule to the

principal rules there shall be added the following new paragraph

"(3) Employment in the Assisted

Reproductive

Technology sector consisting in employment as

(a)

Embryologist;

(b)

Responsible Person;

(c)

Lead Quality Manager.".

€0.09