Finance Act, 1995
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Amendment of section 152 (application of Part III (Schedule C) and section 52 (Schedule D) of Income Tax Act, 1967) of Finance Act, 1994. |
169.—(1) Section 152 of the Finance Act, 1994 , is hereby amended by the substitution of the following proviso for the proviso to subsection (1): | |
“Provided that this section shall not apply in respect of— | ||
(a) the income of an individual derived from one or more of the following, that is to say, a trade or profession, no part of which is carried on in the State or an office or employment all the duties of which are performed outside the State, and | ||
(b) other income of an individual which in any year of assessment does not exceed £3,000.”. | ||
(2) This section shall be deemed to apply and have effect as on and from the 23rd day of May, 1994. |