Revenue Precedent

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Revenue Precedents

A period spent on a contract basis during which witholding tax was deducted and the same conditions as other workers applied, satisfies the requirements in relation to PAYE type employment. 6348/95

PAYE type employment in the U.S. satisfies the PAYE type employment requirement to qualify for the scheme. 6346/96

Would a 9 month period at a course abroad, during which the individual was not employed, disqualify the individual from Seed Capital Relief. The period abroad was within the three year period during which the individual was required to be in PAYE type employment? No. 6538/96