S.L. 123.142 ст. 3Qualifyingcontract of employment.

(1) Income from a qualifying contract of employment qualifies under these rules when it is received by an eligible person and consists in income subject to tax under article 4(1)(b) of the Act (exclusive of the annual value of any fringe benefits) of a minimum of seventy-five thousand euro (€75,000) and consists of emoluments received by an eligible person.

*see regulation 1(2) of these Regulations as originally promulgated.