Links from Section 787AD | ||
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Act | Linked to | Context |
Taxes Consolidation Act, 1997 |
(2) Subject to subsection (3), any sum paid by an employer by way of contribution to a PEPP of an employee shall for the purposes of Case I or II of Schedule D and of sections 83 and 707(4) be allowed to be deducted as an expense, or expense of management, incurred in the chargeable period in which the sum is paid but no other sum shall for those purposes be allowed to be deducted as an expense, or expense of management, in respect of the making, or any provision for the making, of any contributions under the PEPP contract. |
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Taxes Consolidation Act, 1997 |
(a) a reference to a “chargeable period” shall be construed as a reference to a “chargeable period or its basis period” (within the meaning of section 321), and |
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Taxes Consolidation Act, 1997 |
(2) Subject to subsection (3), any sum paid by an employer by way of contribution to a PEPP of an employee shall for the purposes of Case I or II of Schedule D and of sections 83 and 707(4) be allowed to be deducted as an expense, or expense of management, incurred in the chargeable period in which the sum is paid but no other sum shall for those purposes be allowed to be deducted as an expense, or expense of management, in respect of the making, or any provision for the making, of any contributions under the PEPP contract. |
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Links to Section 787AD (from within TaxSource Total) | ||
Act | Linked from | Context |
Taxes Consolidation Act, 1997 |
then, where the relevant migrant member has provided a certificate of contributions, relief for that year of assessment
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Taxes Consolidation Act, 1997 |
“PEPP employer contribution”, in relation to a year of assessment, means any PEPP contribution referred to in section 787AD(2) made by an employer to a PEPP in the year of assessment; |