| Links from Section 471 | ||
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| Act | Linked to | Context |
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Taxes Consolidation Act, 1997 |
(3) In a case where the amount of a contribution made by an employer to a permanent health benefit scheme is charged to income tax under Chapter 3 of Part 5 as a perquisite of the office or employment of a director or employee, that amount shall be deemed for the purposes of subsection (2) to be a contribution made by the director or employee to the scheme in the year in respect of which it is so charged to income tax. |
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Taxes Consolidation Act, 1997 |
(3) In a case where the amount of a contribution made by an employer to a permanent health benefit scheme is charged to income tax under Chapter 3 of Part 5 as a perquisite of the office or employment of a director or employee, that amount shall be deemed for the purposes of subsection (2) to be a contribution made by the director or employee to the scheme in the year in respect of which it is so charged to income tax. |
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Taxes Consolidation Act, 1997 |
“benefit” and “permanent health benefit scheme” have the same meanings respectively as in section 125; |
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| Links to Section 471 (from within TaxSource Total) | ||
| Act | Linked from | Context |
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(a)by virtue of section 471 of the Act, allowable as a deduction from such emoluments for the purposes of assessment under Schedule E, |
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Taxes Consolidation Act, 1997 |
(vii) relief under section 471, in the proportions in which they incurred the expenditure giving rise to the relief; |
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Taxes Consolidation Act, 1997 |
(vii) in so far as it flows from relief under section 471, in the proportions in which each civil partner incurred the expenditure giving rise to the relief, |
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Taxes Consolidation Act, 1997 |
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Taxes Consolidation Act, 1997 |
(i) by virtue of section 471 are allowed as a deduction in ascertaining the amount of income on which the employee is to be charged to income tax, or |
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