No 39 of 1997, Section 780, Link Report

Links from Section 780
Act	Linked to	Context
Taxes Consolidation Act, 1997	sec0018.html	(5) Where any payment is chargeable to tax under this section, the administrator of the scheme shall be charged to income tax under Case IV of Schedule D and, subject to subsection (7), the rate of the tax shall be ~~25 per cent~~ the standard rate in force at the time of payment; but, in the case of any repayment under a statutory scheme established under a public statute, the administrator of the scheme shall be entitled to deduct the tax chargeable in respect of that repayment from the amount of that repayment.
Taxes Consolidation Act, 1997	sec0781.html	(1) In this section and in section 781, “employee”, in relation to a statutory scheme, includes an officer.
Links to Section 780 (from within TaxSource Total)
Act	Linked from	Context
Taxes Consolidation Act, 1997	sched23.html	8. Any payment chargeable to tax under this Part shall not be chargeable to tax under section 780 or 781.
Taxes Consolidation Act, 1997	sec0781.html	(3) Where any amount is chargeable to tax under this section, the administrator of the scheme shall be charged to income tax under Case IV of Schedule D on that amount and, subject to subsection (6) of section 780 which shall apply as it applies to tax chargeable under that section, the rate of tax shall be 10 per cent.
Taxes Consolidation Act, 1997	sec0782A.html	(4) (a) The amount transferred by an administrator to a relevant individual in accordance with subsection (3) shall, notwithstanding section 780, be treated as a payment to the individual of emoluments to which Schedule E applies and accordingly the provisions of Chapter 4 of Part 42 shall apply to any such payment, and
Taxes Consolidation Act, 1997	sec0787F.html	(c) a repayment of contributions to which section 780(2) would, but for subsection (2A) (inserted by the Pensions (Amendment) Act, 2002) of that section, otherwise apply,