Link Report

This report lists all the outbound links from Section 986 under the heading Links from Section 986.

Sections and schedules within TaxSource Total linking to Section 986 are listed under Links to Section 986 (from within TaxSource Total).

The report applies to the latest version of the legislation. Links in repealed sections of the legislation are not listed.

Links from Section 986
Act Linked to Context

Taxes Consolidation Act, 1997

sec0471.html

(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

Taxes Consolidation Act, 1997

sec0770.html

(ii) by virtue of Chapter 1 of Part 30 Chapter 1 or Chapter 2A of Part 30 Chapter 1, Chapter 2 or Chapter 2A of Part 30 Chapter 2, Chapter 2A or Chapter 2D of Part 30 are for the purposes of assessment under Schedule E allowed as a deduction from the emoluments;

Taxes Consolidation Act, 1997

sec0783.html#part30-chap2

(ii) by virtue of Chapter 1 of Part 30 Chapter 1 or Chapter 2A of Part 30 Chapter 1, Chapter 2 or Chapter 2A of Part 30 Chapter 2, Chapter 2A or Chapter 2D of Part 30 are for the purposes of assessment under Schedule E allowed as a deduction from the emoluments;

Taxes Consolidation Act, 1997

sec0897C.html

(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.

Links to Section 986 (from within TaxSource Total)
Act Linked from Context

sec0001.html

The Revenue Commissioners, in exercise of the powers conferred on them under sections 985A and 986 of the Taxes Consolidation Act 1997 (No. 39 of 1997), hereby make the following Regulations:

Taxes Consolidation Act, 1997

sec0508V.html

(i) in so far as effect has been given to the relief in accordance with regulations under section 986, the 31st day of December in the year of assessment in which effect was so given, and

Taxes Consolidation Act, 1997

sec0508W.html

(i) in so far as effect has been given to the relief in accordance with regulations made under section 986, the 31st day of December in the year of assessment in which effect was so given, and

Taxes Consolidation Act, 1997

sec0531.html

(6) The Revenue Commissioners shall make regulations with respect to the assessment (including estimated assessment), charge, collection and recovery of tax deductible under subsection (1) assessment (including estimated assessment), estimation, charge, collection and recovery of tax deductible under subsection (1) and the regulations may, in relation to such tax, include any matters which might be included in regulations under section 986 in relation to tax deductible under Chapter 4 of Part 42 and, without prejudice to the generality of the foregoing, regulations under this subsection may include provision for—

Taxes Consolidation Act, 1997

sec0897C.html

(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.

Taxes Consolidation Act, 1997

sec0984.html

(1A) Without prejudice to subsection (1), sections 984A, 985G(2)(d), 986 and 987 shall apply to reportable benefits, other than reportable benefits to an employee who is in receipt of emoluments in respect of which a notification has been given under subsection (1).

Taxes Consolidation Act, 1997

sec0985G.html

(d)such other information as is specified in regulations made under section 986.

Taxes Consolidation Act, 1997

sec0987.html

(c)to make a deduction or repayment in accordance with regulations made under section 986, or