No 39 of 1997, Section 472, Link Report

Links from Section 472
Act	Linked to	Context
S.I. No. 312 of 1996	0312.html	(ii) to whom Article 81, 82 or 83 of the Social Welfare (Consolidated Contributions and Insurability) Regulations, 1996 (S.I. No. 312 of 1996), applies.
Social Welfare Consolidation Act 2005	index.html	“specified employed contributor” means a person who is an employed contributor for the purposes of the ~~Social Welfare (Consolidation) Act, 1993,~~ Social Welfare Consolidation Act 2005, but does not include a person—
Social Welfare Consolidation Act 2005	sec0012.html	(i) who is an employed contributor for those purposes by reason only of section 9(1)(b) of that Act, section 12(1)(b) of that Act, or
Taxes Consolidation Act, 1997	sec0018.html	(c) are chargeable to tax in the State on the full amount of such profits or gains under Schedule D, and
Taxes Consolidation Act, 1997	sec0960.html#part42	“appropriate percentage”, in relation to a year of assessment, means a percentage equal to the standard rate of tax for that year; “emoluments” means emoluments to which Chapter 4 of Part 42 applies or is applied, but does not include—
Taxes Consolidation Act, 1997	sec0960.html#part42	(b) on payment by the person making such payment, are subject to a system of tax deduction similar in form to that provided for in Chapter 4 of Part 42,
Taxes Consolidation Act, 1997	sec0983.html#part42-chap4	“appropriate percentage”, in relation to a year of assessment, means a percentage equal to the standard rate of tax for that year; “emoluments” means emoluments to which Chapter 4 of Part 42 applies or is applied, but does not include—
Taxes Consolidation Act, 1997	sec0983.html#part42-chap4	(b) on payment by the person making such payment, are subject to a system of tax deduction similar in form to that provided for in Chapter 4 of Part 42,
Taxes Consolidation Act, 1997	sec1017.html	(4) Where, for any year of assessment, a claimant proves that his or her total income for the year consists in whole or in part of emoluments (including, in a case where the claimant is ~~a married person assessed to tax in accordance with section 1017,~~ a married person assessed to tax in accordance with section 1017, or a civil partner assessed to tax in accordance with section 1031C, any emoluments of the claimant’s ~~spouse~~ spouse or civil partner deemed to be income of the claimant by that section for the purposes referred to in that section) the claimant shall be entitled to a tax credit (to be known as the “employee tax credit”) of—
Taxes Consolidation Act, 1997	sec1031C.html	(4) Where, for any year of assessment, a claimant proves that his or her total income for the year consists in whole or in part of emoluments (including, in a case where the claimant is ~~a married person assessed to tax in accordance with section 1017,~~ a married person assessed to tax in accordance with section 1017, or a civil partner assessed to tax in accordance with section 1031C, any emoluments of the claimant’s ~~spouse~~ spouse or civil partner deemed to be income of the claimant by that section for the purposes referred to in that section) the claimant shall be entitled to a tax credit (to be known as the “employee tax credit”) of—
Links to Section 472 (from within TaxSource Total)
Act	Linked from	Context
	sec0010.html	(i) where the employee is a director, an indication to that effect specifying if he or she is a proprietary director within the meaning of section 472 of the Act,
Taxes Consolidation Act, 1997	sec1024.html	(viii) relief under sections 472, 472A and 472B, to the husband or to the wife according as the emoluments from which relief under those sections is granted are emoluments of the husband or of the wife;
Taxes Consolidation Act, 1997	sec1031I.html	(viii) in so far as it flows from relief under sections 472, 472A and 472B, to either civil partner according as the emoluments from which relief under those sections is granted are emoluments of that civil partner,
Taxes Consolidation Act, 1997	sec0112.html	(6)(a) In this subsection, “proprietary director” has the same meaning as it has in section 472.
Taxes Consolidation Act, 1997	sec0122.html	(6) Any amount chargeable to tax by virtue of this section shall not be emoluments for the purpose of section 472.
Taxes Consolidation Act, 1997	sec0202.html	“emoluments” has the same meaning as in section 472;
Taxes Consolidation Act, 1997	sec0003.html	“personal tax credit”, in relation to an individual for a year of assessment, means a tax credit specified in sections 461, 461A, ~~462~~ 462B, 463, 464, 465, 466, 466A, 468 and 472;
Taxes Consolidation Act, 1997	sec0458.html	Section 472
Taxes Consolidation Act, 1997	sec0472A.html	“director” and “proprietary director” have the same meanings, respectively, as in section 472;
Taxes Consolidation Act, 1997	sec0472A.html	“emoluments” has the same meaning as in subsection (1)(a) of section 472 and, in relation to the exclusions from that definition, subsection (2) of that section shall apply accordingly;
Taxes Consolidation Act, 1997	sec0472AB.html	“qualifying earned income” means earned income but does not include emoluments within the meaning of section 472.
Taxes Consolidation Act, 1997	sec0472AB.html	(a) employee tax credit in accordance with subsection (4)(a) of section 472 and earned income tax credit under paragraph (a) of subsection (2), the aggregate of those tax credits shall not exceed €1,650, and
Taxes Consolidation Act, 1997	sec0472AB.html	(b) employee tax credit in accordance with subsection (4)(b) of section 472 and earned income tax credit under paragraph (b) of subsection (2), the aggregate of those tax credits shall not exceed €1,650.
Taxes Consolidation Act, 1997	sec0480.html	“director” and “proprietary director” have the same meanings respectively as in section 472;
Taxes Consolidation Act, 1997	sec0480B.html	(3) The provisions referred to in subsection (2) are sections 461, 461A, 462B, 463, 464, 465, 466, 466A, 468, 470(2), 472, 472AB, 472B and 472BA.
Taxes Consolidation Act, 1997	sec0825A.html	“proprietary director” has the same meaning as in section 472;