No 39 of 1997, Schedule 23, Link Report

Links from Schedule 23
Act	Linked to	Context
Taxes Consolidation Act, 1997	sec0770.html	Section 770.
Taxes Consolidation Act, 1997	sec0770.html	1. An application for the approval for the purposes of Chapter 1 of Part 30 (in this Schedule referred to as “Chapter 1”) of any retirement benefits scheme shall be made in writing by the administrator of the scheme to the Revenue Commissioners in such form and manner as they may specify before the end of the first year of assessment for which approval is required, and shall be supported by—
Taxes Consolidation Act, 1997	sec0770.html	1. An application for the approval for the purposes of Chapter 1 of Part 30 (in this Schedule referred to as “Chapter 1”) of any retirement benefits scheme shall be made in writing by the administrator of the scheme to the Revenue Commissioners in such form and manner as they may specify before the end of the first year of assessment for which approval is required, and shall be supported by—
Taxes Consolidation Act, 1997	sec0772.html	(2) No liability incurred under Chapter 1 or this Schedule by the administrator of a scheme, or by an employer, shall be affected by the termination of the scheme or by its ceasing to be an approved scheme or an exempt approved scheme, or by the termination of the appointment of the person mentioned in section 772(2)(c). section 772(2)(c)(ii).
Taxes Consolidation Act, 1997	sec0780.html	8. Any payment chargeable to tax under this Part shall not be chargeable to tax under section 780 or 781.
Taxes Consolidation Act, 1997	sec0781.html	8. Any payment chargeable to tax under this Part shall not be chargeable to tax under section 780 or 781.
Taxes Consolidation Act, 1997	sec0782A.html	2C. (1) An administrator (within the meaning of section 782A(1)(a)) shall, within 15 working days of the end of each quarter commencing with the quarter ending on 30 June 2013, deliver to the Revenue Commissioners, by such electronic means as are required or approved by the Commissioners, the following information in respect of amounts transferred under section 782A during the quarter—
Taxes Consolidation Act, 1997	sec0782A.html	2C. (1) An administrator (within the meaning of section 782A(1)(a)) shall, within 15 working days of the end of each quarter commencing with the quarter ending on 30 June 2013, deliver to the Revenue Commissioners, by such electronic means as are required or approved by the Commissioners, the following information in respect of amounts transferred under section 782A during the quarter—
Links to Schedule 23 (from within TaxSource Total)
Act	Linked from	Context
Taxes Consolidation Act, 1997	sched29.html	Schedule 23, paragraph 3(2)(a)
Taxes Consolidation Act, 1997	sched29.html	Schedule 23, paragraphs 2, 3(2)(b) and 3(3)
Taxes Consolidation Act, 1997	sec0770.html	(3) ~~Schedule 23~~ Schedules 23 and 23C shall apply for the purposes of supplementing this Chapter and shall be construed as one with this Chapter.
Taxes Consolidation Act, 1997	sec0773.html	(2) As respects a relevant scheme approved under this section, this Chapter and Schedule 23 shall apply subject to any necessary modifications and in particular as if in this Chapter and in that Schedule—
Taxes Consolidation Act, 1997	sec0787A.html	“specified individual”, in relation to a year of assessment, means an individual whose relevant earnings for the year of assessment were derived wholly or mainly from an occupation or profession specified in Schedule 23A;
Taxes Consolidation Act, 1997	sec0787O.html	(1) In this Chapter and Schedule 23B, unless the context otherwise requires—
Taxes Consolidation Act, 1997	sec0787O.html	“amount crystallised by a benefit crystallisation event” shall be construed in accordance with paragraph 3 of Schedule 23B and a reference to “amount of the current event” shall be construed as the amount crystallised by the benefit crystallisation event which is that event;
Taxes Consolidation Act, 1997	sec0787O.html	“amount of uncrystallised pension rights on the specified date”, in relation to an individual, shall be determined in accordance with paragraph 1 of Schedule 23B;
Taxes Consolidation Act, 1997	sec0787O.html	“benefit crystallisation event” and the time when such an event occurs shall be construed in accordance with paragraph 2 of Schedule 23B;
Taxes Consolidation Act, 1997	sec0787O.html	“previously used amount”, in relation to the standard fund threshold or, as the case may be, the personal fund threshold shall be construed in accordance with paragraph 5 of Schedule 23B;
Taxes Consolidation Act, 1997	sec0787O.html	(4)Schedule 23B shall apply for the purposes of supplementing this Chapter and shall be construed as one with this Chapter.
Taxes Consolidation Act, 1997	sec0787Q.html	(3) For the purposes of subsection (2), the amount of an individual’s standard fund threshold or, as the case may be, personal fund threshold that is available at the date of the current event shall be determined in accordance with paragraph 4 of Schedule 23B.