(1)

(a) In this section and in Schedule 3 -

"the basic exemption" means €10,160 together with €765 for each complete year of the service, up to the relevant date, of the holder in the office or employment in respect of which the payment is made;

"foreign service", in relation to an office or employment, means service such that -(i) tax was not chargeable in respect of the emoluments of the office or employment,(ii) the office or employment being an office or employment within Schedule E, tax under that Schedule was not chargeable in respect of the whole of the emoluments of that office or employment, or(iii) the office or employment being regarded as a possession in a place outside the State within the meaning of Case III of Schedule D, tax in respect of the income arising from that office or employment did not fall to be computed in accordance with section 71(1);