Link Report

(ii) Notwithstanding paragraphs (a) and (b) and the Finance Act 1992 (Commencement of Section 15) (Unemployment Benefit and Pay-Related Benefit) Order 1994 (S.I. No. 19 of 1994), paragraph (b) shall not apply in relation to unemployment benefit jobseeker’s benefit or jobseeker’s benefit (self-employed) paid or payable, to a person employed in short-time employment.

(ii) Notwithstanding paragraphs (a) and (b) and the Finance Act 1992 (Commencement of Section 15) (Unemployment Benefit and Pay-Related Benefit) Order 1994 (S.I. No. 19 of 1994), paragraph (b) shall not apply in relation to unemployment benefit jobseeker’s benefit or jobseeker’s benefit (self-employed) paid or payable, to a person employed in short-time employment.

Section 23 of the Housing (Private Rented Dwellings) Act 1982

(ii) Notwithstanding paragraphs (a) and (b) and the Finance Act 1992 (Commencement of Section 15) (Unemployment Benefit and Pay-Related Benefit) Order 1994 (S.I. No. 19 of 1994), paragraph (b) shall not apply in relation to unemployment benefit jobseeker’s benefit or jobseeker’s benefit (self-employed) paid or payable, to a person employed in short-time employment.

Section 23 of the Housing (Private Rented Dwellings) Act 1982

(b) Notwithstanding subsection (3), the first £10 €13 of the aggregate of the amounts of unemployment benefit jobseeker’s benefit or jobseeker’s benefit (self-employed) payable to a person in respect of one or more days of unemployment comprised in any income tax week (other than an amount so payable in respect of a qualified child within the meaning of section 2(3)(a) of the Social Welfare (Consolidation) Act, 1993) shall be disregarded for the purposes of the Income Tax Acts.

(b) Notwithstanding subsection (3), the first £10 €13 of the aggregate of the amounts of unemployment benefit jobseeker’s benefit or jobseeker’s benefit (self-employed) payable to a person in respect of one or more days of unemployment comprised in any income tax week (other than an amount so payable in respect of a qualified child within the meaning of section 2(3)(a) of the Social Welfare (Consolidation) Act, 1993) shall be disregarded for the purposes of the Income Tax Acts.

(2B) Notwithstanding the provisions of section 112(1), where an increase in the amount of a pension to which section 112, 113, 117 or 157, as the case may be, of the Social Welfare Consolidation Act 2005 applies is paid in respect of a qualified adult (within the meaning of the Acts), that increase shall be treated for all the purposes of the Income Tax Acts as if it arises to and is payable to the beneficiary referred to in those sections of that Act.

(b) Amounts to be paid on foot of the benefits to which this subsection applies (other than amounts so payable in respect of a qualified child within the meaning of section 2(3)(a) of the Social Welfare (Consolidation) Act, 1993) section 2(3) of the Social Welfare Consolidation Act 2005 shall be deemed—

Section 189 of the Act of 2005

Section 225 of the Act of 2005

Section 78 of the Act of 2005

Section 84 of the Act of 2005

Section 83 of the Act of 2005

Section 210 of the Act of 2005

Section 75(8) of the Act of 2005

Section 186F of the Act of 2005

Section 201 of the Act of 2005

Section 214 of the Act of 2005

Section 130 of the Act of 2005

Section 168 of the Act of 2005

Section 141 of the Act of 2005

Section 148A of the Act of 2005

Section 86 of the Act of 2005

Section 198 of the Act of 2005

Section 202 of the Act of 2005

Section 137 of the Act of 2005

Section 228 of the Act of 2005

(b) Amounts to be paid on foot of the benefits to which this subsection applies (other than amounts so payable in respect of a qualified child within the meaning of section 2(3)(a) of the Social Welfare (Consolidation) Act, 1993) section 2(3) of the Social Welfare Consolidation Act 2005 shall be deemed—

Section 75(8) of the Act of 2005

Section 78 of the Act of 2005

Section 83 of the Act of 2005

Section 84 of the Act of 2005

Section 86 of the Act of 2005

(2B) Notwithstanding the provisions of section 112(1), where an increase in the amount of a pension to which section 112, 113, 117 or 157, as the case may be, of the Social Welfare Consolidation Act 2005 applies is paid in respect of a qualified adult (within the meaning of the Acts), that increase shall be treated for all the purposes of the Income Tax Acts as if it arises to and is payable to the beneficiary referred to in those sections of that Act.

(2B) Notwithstanding the provisions of section 112(1), where an increase in the amount of a pension to which section 112, 113, 117 or 157, as the case may be, of the Social Welfare Consolidation Act 2005 applies is paid in respect of a qualified adult (within the meaning of the Acts), that increase shall be treated for all the purposes of the Income Tax Acts as if it arises to and is payable to the beneficiary referred to in those sections of that Act.

(2B) Notwithstanding the provisions of section 112(1), where an increase in the amount of a pension to which section 112, 113, 117 or 157, as the case may be, of the Social Welfare Consolidation Act 2005 applies is paid in respect of a qualified adult (within the meaning of the Acts), that increase shall be treated for all the purposes of the Income Tax Acts as if it arises to and is payable to the beneficiary referred to in those sections of that Act.

(2B) Notwithstanding the provisions of section 112(1), where an increase in the amount of a pension to which section 112, 113, 117 or 157, as the case may be, of the Social Welfare Consolidation Act 2005 applies is paid in respect of a qualified adult (within the meaning of the Acts), that increase shall be treated for all the purposes of the Income Tax Acts as if it arises to and is payable to the beneficiary referred to in those sections of that Act.

Section 130 of the Act of 2005

Section 137 of the Act of 2005

Section 141 of the Act of 2005

Section 148A of the Act of 2005

(2B) Notwithstanding the provisions of section 112(1), where an increase in the amount of a pension to which section 112, 113, 117 or 157, as the case may be, of the Social Welfare Consolidation Act 2005 applies is paid in respect of a qualified adult (within the meaning of the Acts), that increase shall be treated for all the purposes of the Income Tax Acts as if it arises to and is payable to the beneficiary referred to in those sections of that Act.

Section 168 of the Act of 2005

Section 186F of the Act of 2005

Section 189 of the Act of 2005

Section 198 of the Act of 2005

Section 201 of the Act of 2005

Section 202 of the Act of 2005

Section 210 of the Act of 2005

Section 214 of the Act of 2005

Section 225 of the Act of 2005

Section 228 of the Act of 2005

(i) to be profits or gains arising or accruing from an employment (and accordingly tax under Schedule E shall be charged on every person to whom any such benefit is payable in respect of amounts to be paid on foot of such benefits, and tax so chargeable shall be computed under section 112(1)), and

(i) to be profits or gains arising or accruing from an employment (and accordingly tax under Schedule E shall be charged on every person to whom any such benefit is payable in respect of amounts to be paid on foot of such benefits, and tax so chargeable shall be computed under section 112(1)), and

(b) Payments of benefits to which this subsection applies shall be deemed to be emoluments to which Chapter 4 of Part 42 applies.

(ii) to be emoluments to which Chapter 4 of Part 42 applies.

(b) Payments of benefits to which this subsection applies shall be deemed to be emoluments to which Chapter 4 of Part 42 applies.

(ii) to be emoluments to which Chapter 4 of Part 42 applies.