No 39 of 1997, Section 531AN, Link Report

Links from Section 531AN
Act	Linked to	Context
Health Act, 1970	index.html	(3) Notwithstanding subsection (1) and the Table to this section, where an individual is in receipt of aggregate income which does not exceed €60,000, is aged under 70 years and has full eligibility for services under Part IV of the Health Act 1970, by virtue of sections 45 and 45A of that Act or Council Regulation (EC) No. 883/2004 of 29 April 2004¹, the individual shall, instead of being charged to universal social charge on the part of aggregate income for the tax year concerned that exceeds ~~€20,687~~ ~~€21,295~~ €22,920 at the rate provided for in column (2) of Part 1 of that Table, be charged on the amount of the excess at the rate of 2 per cent.
Health Act, 1970	sec0045.html	(3) Notwithstanding subsection (1) and the Table to this section, where an individual is in receipt of aggregate income which does not exceed €60,000, is aged under 70 years and has full eligibility for services under Part IV of the Health Act 1970, by virtue of sections 45 and 45A of that Act or Council Regulation (EC) No. 883/2004 of 29 April 2004¹, the individual shall, instead of being charged to universal social charge on the part of aggregate income for the tax year concerned that exceeds ~~€20,687~~ ~~€21,295~~ €22,920 at the rate provided for in column (2) of Part 1 of that Table, be charged on the amount of the excess at the rate of 2 per cent.
Taxes Consolidation Act, 1997	sec0128.html	(2A) For the purposes of subsection (2), relevant income shall not include any amount in respect of which an individual is chargeable to tax under Schedule E in accordance with section 128(2).
Taxes Consolidation Act, 1997	sec0531AM.html	(6)Where subsection (5) applies in respect of an individual, each amount of aggregate income referred to in subsections (1) and (3) and section 531AM(2) shall be ~~increased by~~ increased by the greater of—
Taxes Consolidation Act, 1997	sec0787TA.html	(3A) Where an individual is chargeable to income tax under Case IV of Schedule D in respect of an encashment amount, or a deemed encashment amount, as the case may be, under section 787TA, then—
Links to Section 531AN (from within TaxSource Total)
Act	Linked from	Context
	sec0014.html	F is the first rate specified in column (2) of Part 1 of the Table to section 531AN of the Act,
	sec0014.html	G is the second rate specified in column (2) of Part 1 of the Table to section 531AN of the Act,
	sec0014.html	H is the third rate specified in column (2) of Part 1 of the Table to section 531AN of the Act, and
	sec0014.html	I is the fourth rate specified in column (2) of Part 1 of the Table to section 531AN of the Act.
	sec0019.html	(1) Until a revenue payroll notification has been received or made available to an employer in respect of an employee, the employer shall, on making any payment of relevant emoluments to or on behalf of the employee, deduct USC from all such payments at the highest rate specified in column (2) of Part 1 of the Table to section 531AN of the Act.
Taxes Consolidation Act, 1997	sec0531AAD.html	(7) A relevant employee, instead of being charged to universal social charge at the rates provided for in section 531AN on that part of his or her aggregate income for a tax year that constitutes relevant remuneration awarded during the tax year to or in respect of the relevant employee by reason of his or her employment as an employee of the specified institution, shall be charged to universal social charge (to be known, for the purposes of this section, as “excess bank remuneration charge”) on the amount of that relevant remuneration at the rate of 45 per cent for that tax year.
Taxes Consolidation Act, 1997	sec0531AS.html	(b) ‘B’ in the formula in section 128B(2) shall be the percentage which is equal to the highest rate set out in ~~column (2) or (3)~~ column (2) of Part 1 or column (2) of Part 2, as the case may be, of the Table to section 531AN that is in force for the tax year in which the individual realises a gain by the exercise of a right to acquire shares in a company, and
Taxes Consolidation Act, 1997	sec0531AS.html	(c) where the Revenue Commissioners are satisfied that the individual is likely to be chargeable to universal social charge for a tax year at a rate other than whichever of the rates set out in ~~column (2) or (3)~~ column (2) of Part 1 or column (2) of Part 2, as the case may be, of the Table to section 531AN is the highest such rate, section 128B(14) shall apply as if the reference to the standard rate was a reference to that other rate.