No 39 of 1997, Section 787J, Link Report

Links from Section 787J
Act	Linked to	Context
Taxes Consolidation Act, 1997	sec0018.html	(b) in relation to an employer whose chargeable period is a year of assessment, “basis period” means the period on the profits or gains of which income tax for that year of assessment is to be finally computed for the purposes of Case I or II of Schedule D in respect of the trade, profession or vocation of the employer.
Taxes Consolidation Act, 1997	sec0018.html	(2)Subject to subsection (3) Subject to subsections (2A) and (3), any sum paid by an employer by way of contribution under a PRSA contract 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 PRSA contract.
Taxes Consolidation Act, 1997	sec0083.html	(2)Subject to subsection (3) Subject to subsections (2A) and (3), any sum paid by an employer by way of contribution under a PRSA contract 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 PRSA contract.
Taxes Consolidation Act, 1997	sec0321.html	(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
Taxes Consolidation Act, 1997	sec0707.html	(2)Subject to subsection (3) Subject to subsections (2A) and (3), any sum paid by an employer by way of contribution under a PRSA contract 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 PRSA contract.
Links to Section 787J (from within TaxSource Total)
Act	Linked from	Context
Taxes Consolidation Act, 1997	sec0787N.html	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—
Taxes Consolidation Act, 1997	sec0897A.html	“PRSA employer contribution”, in relation to a year of assessment, means any PRSA contribution referred to in ~~section 787E(2)~~ section 787J(2) made by an employer to a PRSA in the year of assessment;