S.L. 123.39 Art. 3Scope.

(1) For the purpose of these rules but subject to the other provisions of this rule, income from part-time work shall be construed as consisting only of that income of an individual which is chargeable to tax under article 4(1)(a) or (b) of the Act.

(2) Where the income from part-time work derived by the individual or the individual’s spouse from any part-time activities exceeds ten thousand euro (€10,000) in the case of income chargeable under article 4(1)(b) of the Act or twelve thousand euro (€12,000) in the case of income chargeable under article 4(1)(a) of the Act, such excess shall be charged to tax under the Act without having regard to the provisions of article 90A thereof and shall be declared by that person in a return furnished in accordance with the provisions of article 10 of the Income Tax Management Act, together with all his other income: Provided that in the case of a married couple, where the provisions of article 90A of the Act would not have applied to the income derived by one of the spouses were it not for the provisions of subarticle (9) of the said article, then the income from part-time work derived by such spouse shall so qualify only if it is not in any way derived from the individual’s spouse or adoptive child, either of the spouses’ ascendant or descendant in the direct line, the spouse of any such ascendant, descendant or adoptive child, either of the spouses’ brother or sister or their spouses, or any company in which the individual or any of the aforementioned persons is directly or indirectly a shareholder.

(3) For the purpose of these rules, any income which is deemed to constitute a benefit provided by reason of an employment or office in terms of article 4(1)(b) of the Act or regulations made thereunder and the value of any such benefit shall not be construed as constituting income derived from part-time activities for the purpose of sub-rule (2) and shall be declared in a return furnished in accordance with the provisions of article 10 of the Income Tax

Management Act together with all the other income.