No 39 of 1997, Section 787E, Link Report

Links from Section 787E
Act	Linked to	Context
Taxes Consolidation Act, 1997	sec0118.html	(2) Where for a year of assessment a sum is chargeable to tax in accordance with section 118(5) in respect of a contribution by an employer to a PRSA, the employee shall, in addition to any contributions actually made by the employee, be deemed, for the purposes of this section, to have made contributions to the said PRSA in that year of assessment equal to such sum.
Taxes Consolidation Act, 1997	sec0772.html	(3) Where during a year of assessment an individual is a member either of an approved scheme or of a statutory scheme (hereafter in this subsection referred to as a “scheme”) in relation to an office or employment, Where during a year of assessment an individual is a member either of an approved scheme or of a statutory scheme (hereafter referred to as a “scheme”) in relation to an office or employment, not being a scheme under which the benefits provided in respect of that service are limited to 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, the following provisions shall apply, that is to say—
Taxes Consolidation Act, 1997	sec0772.html	shall not exceed the maximum benefits that could be provided for the individual by reference to section 772.
Taxes Consolidation Act, 1997	sec0783.html#part30-chap2	(5) Where an individual is entitled to relief for a year of assessment under Chapter 2 of this Part in respect of a qualifying premium, the maximum allowable contribution for that year of assessment, other than additional voluntary PRSA contributions, shall be reduced by the amount of such relief.
Taxes Consolidation Act, 1997	sec0787K.html	(d) notwithstanding sections 787K and 787L, the aggregate benefits under—
Taxes Consolidation Act, 1997	sec0787L.html	(d) notwithstanding sections 787K and 787L, the aggregate benefits under—
Links to Section 787E (from within TaxSource Total)
Act	Linked from	Context
Taxes Consolidation Act, 1997	sec0787F.html	it shall not be taken into account for the purposes of section 787E and no relief shall be allowed under this Chapter in respect of such a contribution.
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—
Taxes Consolidation Act, 1997	sec0823A.html	Eis all the income, profits or gains that arise in the year of assessment from a relevant office or employment, whether chargeable under Schedule D or E, and includes so much of any gain to which section 128 applies on which tax is payable in the State where such gain is realised by the exercise, assignment or release of a right obtained by the individual as an office holder or employee in the relevant office or employment, after deducting any contribution or qualifying premium in respect of which there is provision for a deduction under section 774(7), 787, 787E or 787N but excluding—
Taxes Consolidation Act, 1997	sec0825C.html	(I) any contribution or qualifying premium in respect of which there is provision for a deduction under section 774(7), 787, 787E or 787N, and
Taxes Consolidation Act, 1997	sec0897A.html	“PRSA employer contribution”, in relation to a year of assessment, means any PRSA contribution referred to in section 787E(2) made by an employer to a PRSA in the year of assessment;