Section 19(3)(a) (as amended by the Finance Act, 1983 (No. 15 of 1983)) of the Value Added Tax Act, 1972 (No. 22 of 1972).

Section 19(3)(aa) (inserted by the Finance Act, 1989 (No. 10 of 1989)) of the Value Added Tax Act, 1972.

Regulation 22(1) of the Income Tax (Employments) Regulations, 1960 (S.I. No. 28 of 1960).

Regulation 25(6) of the Income Tax (Employments) Regulations, 1960.

Regulation 31 of the Income Tax (Employments) Regulations, 1960.

Regulation 31A (inserted by the Income Tax (Employments) Regulations, 1989 (S.I. No. 58 of 1989) of the Income Tax (Employments) Regulations, 1960.

GIVEN this 20th day of September, 2000.

FRANK M. DALY,

Revenue Commissioner.