S.L. 372.32 Art. 19Qualifying sales underthePart-time Work Rules. S.L. 123.39 S.L. 123.39 Cap. 372. by: 316 of 2012.

Notwithstanding the other provisions of these rules, where a person derives income from a qualifying sale but also qualifies, in respect of such income, under the provisions of the Part-time Work

Rules, the tax liability in respect of such income shall be determined without reference to rules 12(1) and 14, and such person may, by means of a notice in writing on the form as may be prescribed under the said rules, opt to -

(a) have the tax withheld under the provisions of rule 4 to be considered as final; or

(b) declare the said income on the form prescribed under the Part-time Work Rules, in which case the provisions of the said rules shall apply thereto, with the tax withheld under the provisions of rule 4 being credited against the tax so charged, and any excess shall be available as a credit against the individual’s tax liability as resulting from the tax return submitted in accordance with article 10 of the Income Tax Management Act, and where any tax so paid is in excess of such liability, it shall be refunded. SCHEDULE A Substituted L.N. (Rule 3) SCHEDULE B

(Rule 3) SCHEDULE C

(Rule 5) SCHEDULE D

(Rule 6) SCHEDULE E

(Rule 7) SCHEDULE F

(Rule 8) SCHEDULE G

(Rule 8) SCHEDULE H

(Rule 17) Additional Tax

Im posi tion o f Add itional Tax (subject to a maximum of €450 for each default per regulation) Registration AS 1 fails to register or re-register €100 for default in registering or these regulations reregistering as a Payor, as the case may be Certificate of deduction fails to issue a certificate of €23 for every transaction that is not deduction to vendor or fails to supported by a certificate of tax deduction statement AS 5 fails to submit to the €23 for every month, or part thereof, Commissioner, form AS 5 during which form AS 5 has not been forwarded to the Commissioner payment fails to remit to the 1% per month, or part thereof, during Commissioner the monthly total which the default continues of withholding tax deducted calculated on the tax due when the payment is effected OR €45 whichever is the greater. statement to vendor AS 3 fails to furnish the vendor with €45 for every statement not furnished annual statement AS 3 by Payor Reconciliation statements AS 6 and AS 7 fails to subm it to the 1% per month, or part thereof, during Commissioner forms AS 6 and AS 7 which the default continues calculated on the tax deducted for the year OR €100 whichever is the greater