Links from Section 897A | ||
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Act | Linked to | Context |
Taxes Consolidation Act, 1997 |
(a) in relation to an employee pension contribution, has the same meaning as it has for the purposes of
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Taxes Consolidation Act, 1997 |
(a) in relation to an employee pension contribution, has the same meaning as it has for the purposes of
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Taxes Consolidation Act, 1997 |
(c) in relation to a PEPP contribution, has the same meaning as it has in Chapter 2D of Part 30; |
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Taxes Consolidation Act, 1997 |
(a) in relation to an employee pension contribution and an employer pension contribution, shall be construed for the purposes
of this section in the same way as it is construed for the purposes of
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Taxes Consolidation Act, 1997 |
(a) in relation to an employee pension contribution and an employer pension contribution, shall be construed for the purposes
of this section in the same way as it is construed for the purposes of
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Taxes Consolidation Act, 1997 |
(c) in relation to an employee PEPP contribution and an employer PEPP contribution, shall be construed for the purposes of this section in the same way as it is construed for the purposes of Chapter 2D of Part 30; |
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Taxes Consolidation Act, 1997 |
“PEPP” has the same meaning as it has in Chapter 2D of Part 30; |
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Taxes Consolidation Act, 1997 |
“PEPP contribution” has the same meaning as it has in Chapter 2D of Part 30; |
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Taxes Consolidation Act, 1997 |
“employee pension contribution” in relation to a year of assessment and a scheme referred to in either section 774 or 776, means a contribution referred to in paragraph (1)(b) of Regulation 31 of the Income Tax Regulations; |
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Taxes Consolidation Act, 1997 |
“employer pension contribution”, in relation to a year of assessment and an exempt approved scheme (within the meaning of section 774), means any sum paid by an employer in the year of assessment by means of a contribution under the scheme in respect of employees in a trade or undertaking in respect of the profits of which the employer is assessable to tax; |
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Taxes Consolidation Act, 1997 |
“employee pension contribution” in relation to a year of assessment and a scheme referred to in either section 774 or 776, means a contribution referred to in paragraph (1)(b) of Regulation 31 of the Income Tax Regulations; |
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Taxes Consolidation Act, 1997 |
“RAC premium”, in relation to a year of assessment, means any qualifying premium (within the meaning of section 784) paid by an individual in a year of assessment which is a contribution referred to in paragraph (1)(d) of Regulation 31 of the Income Tax Regulations. |
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Taxes Consolidation Act, 1997 |
(b) in relation to a PRSA contribution, has the same meaning as in
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Taxes Consolidation Act, 1997 |
(b) in relation to a PRSA employee contribution and a PRSA employer contribution, has the same meaning
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Taxes Consolidation Act, 1997 |
“PRSA” shall be construed in accordance with section 787A(1); |
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Taxes Consolidation Act, 1997 |
“PRSA contribution” has the meaning assigned to it by section 787A(1); |
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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; |
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Taxes Consolidation Act, 1997 |
“PRSA employer contribution”, in relation to a year of assessment, means any PRSA contribution referred to in
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Taxes Consolidation Act, 1997 |
“emoluments” means emoluments to which Chapter 4 of Part 42 applies; |
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Taxes Consolidation Act, 1997 |
“emoluments” means emoluments to which Chapter 4 of Part 42 applies; |
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Taxes Consolidation Act, 1997 |
(2) Any person who is required to notify the Revenue Commissioners under section 985G(2) shall include the following particulars relating to employees in that notification— |
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Taxes Consolidation Act, 1997 |
(3)Sections 1052 and 1054 shall apply to a failure by a person to provide the particulars required by subsection (2) as they apply to a failure to deliver a return referred to in section 1052. |
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Taxes Consolidation Act, 1997 |
(3)Sections 1052 and 1054 shall apply to a failure by a person to provide the particulars required by subsection (2) as they apply to a failure to deliver a return referred to in section 1052. |
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Taxes Consolidation Act, 1997 |
(3)Sections 1052 and 1054 shall apply to a failure by a person to provide the particulars required by subsection (2) as they apply to a failure to deliver a return referred to in section 1052. |
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Links to Section 897A (from within TaxSource Total) | ||
None |