531A Definitions (Part 18A).
(1) In this Part—
“aggregate income”, in relation to an individual and a year of assessment, means the aggregate of the individual’s relevant emoluments and relevant income for the year of assessment;
“Collector-General” means the Collector-General appointed under section 851;
“employee” and “employer” have the same meanings as in section 983;
“excluded emoluments” means emoluments which have been gifted to the Minister for Finance under section 483;
“income levy” has the meaning assigned to it by section 531B;
“income tax month” means a calendar month;
“PAYE Regulations” means the Income Tax (Employments) (Consolidated) Regulations 2001 (S.I. No. 559 of 2001);
“relevant emoluments” and “relevant income” shall be construed in accordance with paragraphs (a) and (b), respectively, of the Table to section 531B(1);
“similar type payments” means payments which are of a similar character to payments made under the Social Welfare Acts but which are made by—
(a) the Health Service Executive,
(b) the Department of Community, Rural and Gaeltacht Affairs,
(c) the Department of Enterprise, Trade and Employment,
(d) the Department of Education and Science,
(e) the Department of Agriculture, Fisheries and Food,
(f) An Foras Áiseanna Saothair, in respect of schemes mentioned in clauses (I), (II) and (III) of section 472A(1)(b)(i), or
(g) any other state or territory;
“social welfare payments” means payments made under the Social Welfare Acts;
“year of assessment” means a year of assessment within the meaning of the Tax Acts.
(2) Words and expressions used in this Part have, except where otherwise provided or where the context otherwise requires, the same meaning as in the Tax Acts.