Qualifying Employment in Aviation (Personal Tax) (Amendment)

L.N. 104 of 2022

INCOME TAX ACT

Qualifying Employment in Aviation (Personal Tax) (Amendment)

Rules, 2022

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

of the Income Tax Act, the Minister for Finance and Employment has

made the following rules:-

The title of these rules is the Qualifying Employment in

Aviation (Personal Tax) (Amendment) Rules, 2022 and these rules

shall be read and construed as one with the the Qualifying

Employment in Aviation (Personal Tax) Rules, hereinafter referred to

as "the principal rules".

In the definition "artificial arrangement" in rule 2 of the

principal rules, immediately after the words "related to his employer",

there shall be inserted the words "in respect of an activity which is

substantively derived from the employment covered by the qualifying

contract of employment".

Sub-rule (3) of rule 6 of the principal rules shall be

amended as follows

(a) the words "for a one-time extension of five years"

shall be substituted by the words "to two extensions of five years

each"; and

(b) in the proviso thereto, the words "ten years" shall be

substituted by the words "fifteen years".

€0.09