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Taxes Consolidation Act, 1997 (Number 39 of 1997)

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127B Tax treatment of flight crew in international traffic.

(1) Income arising to any individual, whether resident in the State or not, from any employment exercised aboard an aircraft—

(a) that is operated in international traffic, and

(b) where the aircraft is so operated by an enterprise that has its place of effective management in the State,

shall be chargeable to tax under Schedule E.

(2) For the purposes of an arrangement to which this section and section 826 applies, “international traffic”, in relation to an aircraft, does not include an aircraft operated solely between places in another state.

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Inserted by FA11 s16. Deemed to have come into force and takes effect as on and from 1 January 2011.