| Links from Section 781 | ||
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| Act | Linked to | Context |
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Taxes Consolidation Act, 1997 |
(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. |
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Taxes Consolidation Act, 1997 |
(a) the same considerations shall be taken into account, including the provisions of any other relevant scheme, as would have been taken into account by the Revenue Commissioners in applying section 772, and |
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Taxes Consolidation Act, 1997 |
(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. |
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| Links to Section 781 (from within TaxSource Total) | ||
| Act | Linked from | Context |
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Taxes Consolidation Act, 1997 |
8. Any payment chargeable to tax under this Part shall not be chargeable to tax under section 780 or 781. |
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Taxes Consolidation Act, 1997 |
(1) In this section and in section 781, “employee”, in relation to a statutory scheme, includes an officer. |
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Taxes Consolidation Act, 1997 |
(19) Section 781 shall have effect notwithstanding the provisions of this section. |
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