Link Report

This report lists all the outbound links from Section 778 under the heading Links from Section 778.

Sections and schedules within TaxSource Total linking to Section 778 are listed under Links to Section 778 (from within TaxSource Total).

The report applies to the latest version of the legislation. Links in repealed sections of the legislation are not listed.

Links from Section 778
Act Linked to Context

Taxes Consolidation Act, 1997

sec0777.html

778 Exceptions to charge to tax under section 777.

Taxes Consolidation Act, 1997

sec0777.html

(1) Neither subsection (1) nor subsection (2) of section 777 shall apply where the retirement benefits scheme in question is—

Taxes Consolidation Act, 1997

sec0777.html

(2) Neither subsection (1) nor subsection (2) of section 777 shall apply for any year of assessment where apart from those subsections the employee is under the Income Tax Acts either not assessable to income tax in respect of the emoluments of his or her employment or is so assessable in respect of those emoluments on the basis of the amount received in the State.

Taxes Consolidation Act, 1997

sec0777.html

(3) Where, in respect of the provision for an employee of any relevant benefits, a sum has been deemed to be income of the employee by virtue of subsection (1) or (2) of section 777, and subsequently the employee proves to the satisfaction of the Revenue Commissioners—

Links to Section 778 (from within TaxSource Total)
Act Linked from Context

Taxes Consolidation Act, 1997

sched3.html

by the holder in respect of the office or employment in pursuance of any scheme or fund described in section 778(1);

Taxes Consolidation Act, 1997

sched3.html

(b) Where, under the conditions or terms of any scheme or fund described in section 778(1), the holder of the office or employment is entitled to surrender irrevocably the option or right referred to in clause (c) of the definition of “the relevant capital sum in relation to an office or employment” and has done so at the relevant date, the relevant capital sum in relation to an office or employment shall not include the amount mentioned in that clause.

Taxes Consolidation Act, 1997

sec0201.html

(iv) a benefit paid in pursuance of any scheme or fund described in section 778(1).

Taxes Consolidation Act, 1997

sec0787N.html

then, where the relevant migrant member has provided a certificate of contributions, relief for that year of assessment under the provisions of section 774(6), 774(7) and 778(1) of Chapter 1 under the provisions of subsections (6), (7) and (8) of section 774 and section 778(1) of Chapter 1 (which relates to occupational pension schemes), or, as the case may be, section 787 of Chapter 2 (which relates to retirement annuities), or sections 787C, 787E, 787F or 787J of Chapter 2A (which relates to personal retirement savings accounts), shall, with any necessary modifications, apply to those contributions as if—