No 39 of 1997, Section 783, Link Report

Links from Section 783
Act	Linked to	Context
Taxes Consolidation Act, 1997	sec0010.html	“connected person” has the same meaning as in section 10;
Taxes Consolidation Act, 1997	sec0018.html	(c) income which is chargeable under Schedule D and is immediately derived by the individual from the carrying on or exercise by the individual of his or her trade or profession either as an individual or, in the case of a partnership, as a partner personally acting in the partnership;
Taxes Consolidation Act, 1997	sec0430.html	“close company” has the same meaning as in section 430;
Taxes Consolidation Act, 1997	sec0433.html	“participator” has the same meaning as in section 433;
Taxes Consolidation Act, 1997	sec0772.html	(2)(a) For the purposes of this Chapter, an office or employment shall be a pensionable office or employment only if service in it is service to which a sponsored superannuation scheme relates (not being a scheme under which the benefits provided in respect of that service are limited to ~~a lump sum payable on the termination of the service through death before the age of 70 years or some lower age~~ benefits of a kind referred to in paragraphs (b) and (c) of section 772(3), including any similar benefit provided under a statutory scheme established under a public statute, or disability before the age of 70 years or some lower age); but references to a pensionable office or employment apply whether or not the duties are performed wholly or partly in the State or the holder is chargeable to tax in respect of the office or employment.
Taxes Consolidation Act, 1997	sec0784A.html	“approved retirement fund” has the meaning assigned to it by section 784A;
Taxes Consolidation Act, 1997	sec0784C.html	“approved minimum retirement fund” has the meaning assigned to it by section 784C;
Taxes Consolidation Act, 1997	sec0790A.html	“earnings limit” shall be construed in accordance with section 790A;
Links to Section 783 (from within TaxSource Total)
Act	Linked from	Context
	sec0031.html	(d)by virtue of section 787 of the Act, to be deducted from or set off against the employee's relevant earnings (within the meaning of section 783 of the Act) for the year of assessment in which it is paid,
Capital Acquisitions Tax Consolidation Act, 2003	sec0017.html	(ii) any sponsored superannuation scheme within the meaning of subsection (1) of section 783 of the Taxes Consolidation Act 1997 or a trust scheme or part of a trust scheme approved by the Commissioners under that section or section 785 of that Act, but shall not include a scheme or arrangement which relates to matters other than service in particular offices or employments;
Taxes Consolidation Act, 1997	sched31.html	subsection (1) of section 783 of the Taxes Consolidation Act, 1997
Taxes Consolidation Act, 1997	sched31.html	subsection (1) of section 783 of the Taxes Consolidation Act, 1997
Taxes Consolidation Act, 1997	sched31.html	section 783(1) of the Taxes Consolidation Act, 1997
Taxes Consolidation Act, 1997	sec1061.html	(1) Without prejudice to any other mode of recovery of a penalty under the ~~preceding provisions of this Part~~ preceding provisions of this Part, Chapter 4 of Part 38 or under section 305, 783, 789 or 886, an officer of the Revenue Commissioners authorised by them for the purposes of this subsection may sue in his or her own name by civil proceedings ~~for the recovery of the penalty in the High Court as a liquidated sum, and section 94 of the Courts of Justice Act, 1924, shall apply accordingly.~~ for the recovery of the penalty in any court of competent jurisdiction as a liquidated sum, and, where appropriate, section 94 of the Courts of Justice Act 1924 shall apply accordingly.
Taxes Consolidation Act, 1997	sec0706.html	(a) any contract with ~~an individual who is~~ an individual who, at the time the contract is made, is, or but for an insufficiency of profits or gains would be, chargeable to income tax in respect of relevant earnings (within the meaning of section 783) from a trade, profession, office or employment carried on or held by him or her, being a contract approved by the Revenue Commissioners under section 784 or 785 or any contract under which there is payable an annuity in relation to which section 786(3) applies;
Taxes Consolidation Act, 1997	sec0788.html	(b) any annuity purchased under or for the purposes of any sponsored superannuation scheme within the meaning of section 783(1), or any scheme approved under section 784, or in pursuance of any obligation imposed or offer or invitation made under or in connection with any such scheme, or any other annuity purchased by any person in recognition of another’s services (or past services) in any office or employment,