| Links from Section 787AD |
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Taxes Consolidation Act, 1997
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sec0083.html
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(2)Subject to subsection (3)
Subject to subsections (2A) and (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
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sec0321.html
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(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
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sec0707.html
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(2)Subject to subsection (3)
Subject to subsections (2A) and (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 |
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Taxes Consolidation Act, 1997
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sec0787N.html
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then, where the relevant migrant member has provided a certificate of contributions, relief for that year of assessment
under the provisions of section 774(6), 774(7) and 778(1) of Chapter 1
under the provisions of subsections (6), (7) and (8) of section 774 and section 778(1) of Chapter 1 (which relates to occupational pension schemes), or, as the case may be, section 787 of Chapter 2 (which relates to retirement annuities),
or sections 787C, 787E, 787F or 787J of Chapter 2A (which relates to personal retirement savings accounts),
or sections 787C, 787E, 787F or 787J of Chapter 2A (which relates to personal retirement savings accounts) or sections 787X, 787Z or 787AD of Chapter 2D (which relates to Pan-European Personal Pension Products) and
shall, with any necessary modifications, apply to those contributions as if—
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Taxes Consolidation Act, 1997
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sec0897A.html
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“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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