No 39 of 1997, Section 202, Link Report

Links from Section 202
Act	Linked to	Context
Taxes Consolidation Act, 1997	sched3.html	(7) Where during the relevant period a participating employee receives a payment from a qualifying company, other than a payment to which this section applies, which is chargeable to tax by virtue of section 123, any relief from tax in respect of that payment under section 201(5) or Schedule 3 shall be reduced by the amount of any relief given under this section in respect of a payment to which this section applies made in the relevant period.
Taxes Consolidation Act, 1997	sched3.html	(8) Section 201 and Schedule 3 and section 480 shall not apply in relation to a payment to which this section applies.
Taxes Consolidation Act, 1997	sec0018.html	then, any relief granted under this section, where paragraph (a) or (b) applies, to all the participating employees of the company or, where paragraph (c) applies, to the participating employee concerned, shall be withdrawn by the making of an assessment to income tax under Case IV of Schedule D for the year of assessment for which the relief was granted.
Taxes Consolidation Act, 1997	sec0123.html	(7) Where during the relevant period a participating employee receives a payment from a qualifying company, other than a payment to which this section applies, which is chargeable to tax by virtue of section 123, any relief from tax in respect of that payment under section 201(5) or Schedule 3 shall be reduced by the amount of any relief given under this section in respect of a payment to which this section applies made in the relevant period.
Taxes Consolidation Act, 1997	sec0201.html	(7) Where during the relevant period a participating employee receives a payment from a qualifying company, other than a payment to which this section applies, which is chargeable to tax by virtue of section 123, any relief from tax in respect of that payment under section 201(5) or Schedule 3 shall be reduced by the amount of any relief given under this section in respect of a payment to which this section applies made in the relevant period.
Taxes Consolidation Act, 1997	sec0201.html	(8) Section 201 and Schedule 3 and section 480 shall not apply in relation to a payment to which this section applies.
Taxes Consolidation Act, 1997	sec0472.html	“emoluments” has the same meaning as in section 472;
Taxes Consolidation Act, 1997	sec0480.html	(8) Section 201 and Schedule 3 and section 480 shall not apply in relation to a payment to which this section applies.
Trade Union Act, 1941	index.html	“collective agreement” means an agreement entered into by a company with, or on behalf of, one or more than one body representative of employees of the company where each such body is either the holder of a negotiation licence under the Trade Union Act, 1941, or is an excepted body within the meaning of section 6 of that Act as amended by the Trade Union Act, 1942;
Trade Union Act, 1941	sec0006.html	“collective agreement” means an agreement entered into by a company with, or on behalf of, one or more than one body representative of employees of the company where each such body is either the holder of a negotiation licence under the Trade Union Act, 1941, or is an excepted body within the meaning of section 6 of that Act as amended by the Trade Union Act, 1942;
Trade Union Act, 1942	index.html	“collective agreement” means an agreement entered into by a company with, or on behalf of, one or more than one body representative of employees of the company where each such body is either the holder of a negotiation licence under the Trade Union Act, 1941, or is an excepted body within the meaning of section 6 of that Act as amended by the Trade Union Act, 1942;
Links to Section 202 (from within TaxSource Total)
None

Taxes Consolidation Act, 1997

(7) Where during the relevant period a participating employee receives a payment from a qualifying company, other than a payment to which this section applies, which is chargeable to tax by virtue of section 123, any relief from tax in respect of that payment under section 201(5) or Schedule 3 shall be reduced by the amount of any relief given under this section in respect of a payment to which this section applies made in the relevant period.

Taxes Consolidation Act, 1997

sched3.html

(8) Section 201 and Schedule 3 and section 480 shall not apply in relation to a payment to which this section applies.

Taxes Consolidation Act, 1997

sec0018.html

then, any relief granted under this section, where paragraph (a) or (b) applies, to all the participating employees of the company or, where paragraph (c) applies, to the participating employee concerned, shall be withdrawn by the making of an assessment to income tax under Case IV of Schedule D for the year of assessment for which the relief was granted.

Taxes Consolidation Act, 1997

sec0123.html

(7) Where during the relevant period a participating employee receives a payment from a qualifying company, other than a payment to which this section applies, which is chargeable to tax by virtue of section 123, any relief from tax in respect of that payment under section 201(5) or Schedule 3 shall be reduced by the amount of any relief given under this section in respect of a payment to which this section applies made in the relevant period.

Taxes Consolidation Act, 1997

sec0201.html

(7) Where during the relevant period a participating employee receives a payment from a qualifying company, other than a payment to which this section applies, which is chargeable to tax by virtue of section 123, any relief from tax in respect of that payment under section 201(5) or Schedule 3 shall be reduced by the amount of any relief given under this section in respect of a payment to which this section applies made in the relevant period.

Taxes Consolidation Act, 1997

sec0201.html

(8) Section 201 and Schedule 3 and section 480 shall not apply in relation to a payment to which this section applies.

Taxes Consolidation Act, 1997

sec0472.html

“emoluments” has the same meaning as in section 472;

Taxes Consolidation Act, 1997

sec0480.html

(8) Section 201 and Schedule 3 and section 480 shall not apply in relation to a payment to which this section applies.

Trade Union Act, 1941

index.html

“collective agreement” means an agreement entered into by a company with, or on behalf of, one or more than one body representative of employees of the company where each such body is either the holder of a negotiation licence under the Trade Union Act, 1941, or is an excepted body within the meaning of section 6 of that Act as amended by the Trade Union Act, 1942;

Trade Union Act, 1941

sec0006.html

“collective agreement” means an agreement entered into by a company with, or on behalf of, one or more than one body representative of employees of the company where each such body is either the holder of a negotiation licence under the Trade Union Act, 1941, or is an excepted body within the meaning of section 6 of that Act as amended by the Trade Union Act, 1942;

Trade Union Act, 1942

index.html

“collective agreement” means an agreement entered into by a company with, or on behalf of, one or more than one body representative of employees of the company where each such body is either the holder of a negotiation licence under the Trade Union Act, 1941, or is an excepted body within the meaning of section 6 of that Act as amended by the Trade Union Act, 1942;