Income Tax Act, 1967.
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Non-residents. |
153.—(1) Save as is otherwise provided by this section, the following provisions shall have effect in the case of an individual who is not resident in the State— | |
(a) he shall not be entitled to any allowance in respect of earned income under section 134; | ||
(b) he shall not be entitled to any deduction from unearned income under section 135; | ||
(c) he shall not be entitled to any deduction or relief under section 136; | ||
(d) he shall not be entitled to any of the deductions from assessable income provided for by sections 138 to 143; | ||
(e) he shall not be entitled to any relief under section 151. | ||
(2) Where an individual who is not resident in the State proves to the satisfaction of the Revenue Commissioners— | ||
(a) that he is a citizen of Ireland, or | ||
(b) that he is resident outside the State for the sake or on account of his health or the health of a member of his family resident with him or because of some physical infirmity or disease in himself or any such member of his family, and that, previous to such residence outside the State, he was resident in the State, or | ||
(c) that he is a citizen, subject, or national of a country of which the citizens, subjects, or nationals are for the time being exempted by an Order made under section 10 of the Aliens Act, 1935 , from any provision or provisions of that Act or of an aliens order made thereunder, or | ||
(d) that he is a person to whom one of the paragraphs (a) to (e) of the proviso to section 24 of the Finance Act, 1920 , applied in respect of the year ending on the 5th day of April, 1935, or any previous year of assessment, | ||
subsection (1) shall not apply to that individual, but no such allowance, deduction, or other benefit as is mentioned in the said subsection shall, in the case of that individual, be so given as to reduce the amount of the income tax payable by him below the amount which bears the same proportion to the amount of tax which would be payable by him if the tax were chargeable on his total income from all sources (including income which is not subject to Irish income tax) as the portion of his income which is subject to Irish income tax bears to his total income from all sources. | ||
(3) Any person who is aggrieved by a decision of the Revenue Commissioners under this section may appeal therefrom to the Special Commissioners. |