No 39 of 1997, Section 776, Link Report

Links from Section 776
Act	Linked to	Context
Protection of Employees (Fixed-Term Work) Act 2003	Protection of Employees (Fixed-Term Work) Act 2003	“fixed-term employee” has the meaning assigned to it by section 2 of the Protection of Employees (Fixed-Term Work) Act 2003;
Protection of Employees (Fixed-Term Work) Act 2003	Protection of Employees (Fixed-Term Work) Act 2003	“specified employee” means an individual who was a fixed-term employee of NUIG during the relevant period under a contract of employment which is governed by the Protection of Employees (Fixed-Term Work) Act 2003.
section 2	section 2	“fixed-term employee” has the meaning assigned to it by section 2 of the Protection of Employees (Fixed-Term Work) Act 2003;
Taxes Consolidation Act, 1997	sec0865.html	(2A)(a) Paragraphs (b)(ii) and (bb) of subsection (2) shall operate notwithstanding any limitation in section 865(4) on the time within which a claim for a repayment of tax is required to be made where the officer or employee makes a claim for relief in respect of a contribution which is not an ordinary annual contribution within 4 years from the end of the year of assessment in which such contribution is paid or borne by the officer or employee and section 865(6) shall not prevent the Revenue Commissioners from making a repayment of tax as a consequence of such a claim, where a valid claim for a repayment of tax (within the meaning of section 865(1) (b)) has been made by the officer or employee.
Taxes Consolidation Act, 1997	sec0865.html	(2A)(a) Paragraphs (b)(ii) and (bb) of subsection (2) shall operate notwithstanding any limitation in section 865(4) on the time within which a claim for a repayment of tax is required to be made where the officer or employee makes a claim for relief in respect of a contribution which is not an ordinary annual contribution within 4 years from the end of the year of assessment in which such contribution is paid or borne by the officer or employee and section 865(6) shall not prevent the Revenue Commissioners from making a repayment of tax as a consequence of such a claim, where a valid claim for a repayment of tax (within the meaning of section 865(1) (b)) has been made by the officer or employee.
Taxes Consolidation Act, 1997	sec0865.html	(2A)(a) Paragraphs (b)(ii) and (bb) of subsection (2) shall operate notwithstanding any limitation in section 865(4) on the time within which a claim for a repayment of tax is required to be made where the officer or employee makes a claim for relief in respect of a contribution which is not an ordinary annual contribution within 4 years from the end of the year of assessment in which such contribution is paid or borne by the officer or employee and section 865(6) shall not prevent the Revenue Commissioners from making a repayment of tax as a consequence of such a claim, where a valid claim for a repayment of tax (within the meaning of section 865(1) (b)) has been made by the officer or employee.
Links to Section 776 (from within TaxSource Total)
Act	Linked from	Context
	sec0031.html	(b)an ordinary annual contribution, or any other contribution treated by the Revenue Commissioners, as respects the year in which it is paid, as an ordinary annual contribution paid in that year, allowable by virtue of section 774 or 776 of the Act, as a deduction from such emoluments for the purposes of assessment under Schedule E,
Taxes Consolidation Act, 1997	sched31.html	section 774 or 776 of the Act
Taxes Consolidation Act, 1997	sec0790A.html	(5) Notwithstanding subsection (2), for the purposes of subsection (1) the earnings limit for the year of assessment 2010 shall be deemed to be €115,000 for the purpose of determining how much of a contribution or qualifying premium, as the case may be, paid by an employee or an individual in the year of assessment 2011, is to be treated by virtue of section 774(8), 776(3), 787(7) or 787C(3), as the case may be, as paid in the year of assessment 2010.
Taxes Consolidation Act, 1997	sec0897A.html	“employee pension contribution” in relation to a year of assessment and a scheme referred to in either section 774 or 776, means a contribution referred to in paragraph (1)(b) of Regulation 31 of the Income Tax Regulations;