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(b) in section 195—

section 195 (exemption of certain earnings of writers, composers and artists).

(a) a work or works in relation to which the Revenue Commissioners have made a determination under clause (I) or (II) of subsection (2)(a)(ii) of section 195, or

section 195, 231 or 232 of the Taxes Consolidation Act, 1997

(I) as if sections 140, 141, 142, 143, 195, 232, 234 and 664 were never enacted, and enacted,

(2) An individual who, by virtue of section 140, 141, 142, 143, 195, 232, 234, or 664, would not be treated as a chargeable person (within the meaning of Part 41 Part 41A) in respect of the individual’s aggregate income for a tax year, shall be treated as such a chargeable person for the purposes of this Part.

(i) as if sections 140, 141, 142, 143, 195, 231, 232, 233, 234 and 664 were never enacted,

(d) sums arising to an individual from a work which is such that any profits or gains that might have arisen to the individual from its publication, production or sale, as the case might be, would in accordance with section 195(3) have been disregarded for the purposes of the Income Tax Acts if they had arisen before the discontinuance of that individual’s profession.