Finance Act, 1994


155.Section 153 of the Income Tax Act, 1967 , is hereby amended—

(a) in subsection (2) by the substitution of the following paragraph for paragraph (c):

“(c) that he is a citizen, subject or national of another Member State of the European Union or of a country of which the citizens, subjects or nationals are for the time being exempted by an order under section 10 of the Aliens Act, 1935 , from any provision of, or of an aliens order under, that Act, or”,


(b) by the insertion of the following subsection after subsection (2):

“(3) Notwithstanding subsection (2), where an individual who is not resident in the State proves to the satisfaction of the Revenue Commissioners that the individual is a resident of another Member State of the European Union and that the proportion which the portion of the individual's income which is subject to Irish tax bears to the individual's total income from all sources (including income which is not subject to Irish tax) is three-fourths or greater, subsection (1) or, as the case may be, subsection (2) shall not apply to that individual and he or she shall be entitled to the allowance, deduction or other benefit mentioned in subsection (1).”.