Links from Schedule 23A | ||
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Act | Linked to | Context |
Taxes Consolidation Act, 1997 |
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Links to Schedule 23A (from within TaxSource Total) | ||
Act | Linked from | Context |
Taxes Consolidation Act, 1997 |
“specified occupation” and ‘specified profession’ mean an occupation or profession, as the case may be, specified in Schedule 23A. |
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Taxes Consolidation Act, 1997 |
(8A) For the purposes of this section, “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. |
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Taxes Consolidation Act, 1997 |
(8B) The Minister for Finance may, after consultation with the Minister for Tourism, Sport and Recreation, by regulations extend or restrict the meaning of specified individual by adding or deleting one or more occupations or professions to or from, as the case may be, the list of occupations and professions specified in Schedule 23A. |