Links from Section 787B | ||
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Act | Linked to | Context |
Taxes Consolidation Act, 1997 |
(3) For the purposes of relief under this Chapter, an individual’s relevant earnings shall be those earnings before giving effect to any deduction to be made from those earnings in respect of a loss or in respect of a capital allowance (within the meaning of section 2), and references to income in this Chapter (other than references to total income) shall be construed similarly. |
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Links to Section 787B (from within TaxSource Total) | ||
Act | Linked from | Context |
(c)by virtue of section 787C of the Act, to be deducted from or set off against the employee's relevant earnings (within the meaning of section 787B of the Act) for the year of assessment in which it is paid, |
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Taxes Consolidation Act, 1997 |
(9) A deduction given under this section for any year of assessment shall not be taken into account in determining the net relevant
earnings
|