Links from Section 897C | ||
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Act | Linked to | Context |
Taxes Consolidation Act, 1997 |
“small benefit” means a benefit provided to an employee by his or her employer to which section 112B applies; |
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Taxes Consolidation Act, 1997 |
“employee”, “employer” and “income tax month” have the same meaning, respectively, as they have in section 983; |
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Taxes Consolidation Act, 1997 |
(2) Where in any income tax month an employer provides a reportable benefit to an employee, the employer shall deliver to the Revenue Commissioners, in an electronic format approved by them, particulars of the reportable benefit as specified in regulations made under section 986. |
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Links to Section 897C (from within TaxSource Total) | ||
Act | Linked from | Context |
Taxes Consolidation Act, 1997 |
“reportable benefit” has the same meaning as it has in section 897C; |
|
Taxes Consolidation Act, 1997 |
(1B) The Revenue Commissioners shall make regulations in respect of reportable benefits to which this Chapter and section 897C apply requiring any employer who provides a reportable benefit to an employee to provide, within a prescribed period, and on such form as the Revenue Commissioners may approve or prescribe, the particulars of such reportable benefit and such other documents, specified in the regulations, as the Revenue Commissioners deem appropriate. |