#1193259
Nuair a bheifear ag ríomh an mhuirir i leith cánach i gcás íocaíochta ar ar inmhuirir cáin faoi alt 8 den Acht seo is íocaíocht a dhéanfar i leith oifige nó fostaíochta ina bhfolaíonn seirbhís an tsealbhóra seirbhís choigríche agus nach íocaíocht chúitimh as cailliúint oifige, asbhainfear ón íocaíocht (i dteannta aon asbhainte a lamháiltear faoi na forálacha roimhe seo den Sceideal seo) suim a mbeidh an chomhréir chéanna idir í agus an tsuim ar ar inmhuirir cáin ar leithligh ón mír seo agus atá idir fad na seirbhíse coigríche agus fad na seirbhíse roimh an dáta iomchuí.
In computing the charge to tax in respect of a payment chargeable to tax under section 8 of this Act, being a payment made in respect of an office or employment in which the service of the holder includes foreign service and not being a payment of compensation for loss of office, there shall be deducted from the payment (in addition to any deduction allowed under the foregoing provisions of this Schedule) a sum which bears to the amount which would be chargeable to tax apart from this paragraph the same proportion as the length of the foreign service bears to the length of the service before the relevant date. [GA]