No 39 of 1997, Section 790AA, Link Report

Links from Section 790AA
Act	Linked to	Context
Public Service Superannuation (Miscellaneous Provisions) Act 2004	index.html	(v) a public service pension scheme within the meaning of section 1 of the Public Service Superannuation (Miscellaneous Provisions) Act 2004,
Public Service Superannuation (Miscellaneous Provisions) Act 2004	sec0001.html	(v) a public service pension scheme within the meaning of section 1 of the Public Service Superannuation (Miscellaneous Provisions) Act 2004,
Taxes Consolidation Act, 1997	sec0112.html	(I) profits or gains accruing from an office or employment (and accordingly tax under Schedule E shall be charged on those payments, and tax so chargeable shall be computed under section 112(1)), and
Taxes Consolidation Act, 1997	sec0188.html	(III) section 188 shall not apply as regards income so charged,
Taxes Consolidation Act, 1997	sec0458.html	(II) the charging of that income in such manner shall be without any relief or reduction specified in the Table to section 458 or any other deduction from that income, and
Taxes Consolidation Act, 1997	sec0770.html	(i) an administrator within the meaning of section 770(1),
Taxes Consolidation Act, 1997	sec0770.html	(vi) a statutory scheme, within the meaning of section 770(1), other than a public service pension scheme referred to in paragraph (v);
Taxes Consolidation Act, 1997	sec0771.html	(i) a retirement benefits scheme, within the meaning of section 771, approved by the Revenue Commissioners for the purposes of Chapter 1,
Taxes Consolidation Act, 1997	sec0772.html	(ii) Without prejudice to the generality of subparagraph (i), the reference in that subparagraph to the commutation of part of a pension or of part of an annuity shall, in a case where an individual opts in accordance with section 772(3A) or, as the case may be, section 784(2A), be construed as a reference to the commutation of part of the pension or, as the case may be, part of the annuity which would, but for the exercise of that option, be payable to the individual.
Taxes Consolidation Act, 1997	sec0781.html	(19) Section 781 shall have effect notwithstanding the provisions of this section.
Taxes Consolidation Act, 1997	sec0784.html	(ii) a person mentioned in section 784, lawfully carrying on the business of granting annuities on human life, including the appointed person mentioned in section 784(4A)(ii), and
Taxes Consolidation Act, 1997	sec0784.html	(ii) a person mentioned in section 784, lawfully carrying on the business of granting annuities on human life, including the appointed person mentioned in section 784(4A)(ii), and
Taxes Consolidation Act, 1997	sec0784.html	(ii) an annuity contract or a trust scheme or part of a trust scheme approved by the Revenue Commissioners under section 784,
Taxes Consolidation Act, 1997	sec0784.html	(ii) Without prejudice to the generality of subparagraph (i), the reference in that subparagraph to the commutation of part of a pension or of part of an annuity shall, in a case where an individual opts in accordance with section 772(3A) or, as the case may be, section 784(2A), be construed as a reference to the commutation of part of the pension or, as the case may be, part of the annuity which would, but for the exercise of that option, be payable to the individual.
Taxes Consolidation Act, 1997	sec0787A.html	(iii) a PRSA administrator within the meaning of section 787A(1);
Taxes Consolidation Act, 1997	sec0787A.html	(iii) a PRSA contract, within the meaning of section 787A, in respect of a PRSA product, within the meaning of that section,
Taxes Consolidation Act, 1997	sec0787G.html	(16) Subsection (2) of section 787G shall apply in respect of any income tax deducted from an excess lump sum by virtue of subsection (3) of this section, by an administrator of a relevant pension arrangement of a kind described in paragraph (iii) of the definition of “relevant pension arrangement” in subsection (1)(a) of this section, as it applies to income tax referred to in subsection (2) of section 787G.
Taxes Consolidation Act, 1997	sec0787G.html	(16) Subsection (2) of section 787G shall apply in respect of any income tax deducted from an excess lump sum by virtue of subsection (3) of this section, by an administrator of a relevant pension arrangement of a kind described in paragraph (iii) of the definition of “relevant pension arrangement” in subsection (1)(a) of this section, as it applies to income tax referred to in subsection (2) of section 787G.
Taxes Consolidation Act, 1997	sec0787O.html	SFT is the standard fund threshold, within the meaning of section 787O(1), for the year of assessment in which the lump sum is paid, and
Taxes Consolidation Act, 1997	sec0983.html	(ii) is to be regarded by virtue of this section as relevant emoluments, the administrator of the relevant pension arrangement under which the lump sum is paid shall deduct tax from the payment at the higher rate for the tax year in which the payment is made unless the administrator has received from the Revenue Commissioners ~~a certificate of tax credits and standard rate cut-off point or a tax deduction card~~ a revenue payroll notification (within the meaning of section 983) for that year in respect of the individual.
Taxes Consolidation Act, 1997	sec1080.html	(c) Subsections (3) to (5) of section 1080 shall apply in relation to interest payable under paragraph (b) as they apply in relation to interest payable under section 1080.
Taxes Consolidation Act, 1997	sec1080.html	(c) Subsections (3) to (5) of section 1080 shall apply in relation to interest payable under paragraph (b) as they apply in relation to interest payable under section 1080.
Taxes Consolidation Act, 1997	sec1080.html	(d) In its application to any relevant tax charged by any assessment made in accordance with this section, section 1080 shall apply as if subsection (2)(b) of that section were deleted.
Links to Section 790AA (from within TaxSource Total)
Act	Linked from	Context
	sec0038.html	(g) in section 790AA—
Taxes Consolidation Act, 1997	sec0784A.html	(d) Where a qualifying fund manager deducts tax in accordance with paragraph (c), subsections (8) to (15) of section 790AA shall, with any necessary modifications, apply as if any reference in those subsections—
Taxes Consolidation Act, 1997	sec0787Q.html	(a) where the amount of tax paid is ~~50 per cent~~ 20 per cent or a lesser percentage of the amount of the lump sum payable to the individual under the rules of the relevant pension arrangement reduced by the amount of tax charged under subsection (3)(a)(i) or (3)(b)(i)(I) of section 790AA on an excess lump sum (within the meaning of subsection (1)(e) of that section), if any, in respect of that lump sum (in this subsection referred to as the “net lump sum”)—
Taxes Consolidation Act, 1997	sec0787RA.html	(1) Where, on or after 1 January 2011, a benefit crystallisation event that gives rise to a chargeable excess in accordance with section 787Q occurs in relation to an individual in respect of a relevant pension arrangement (including, where the provisions of section 787R(2A) apply, an individual who is a relevant member of a relevant pension arrangement) , then, in so far as income tax has been charged under subsection (3)(a)(i) or (3)(b)(i)(I) of section 790AA on an excess lump sum (within the meaning of subsection (1)(e) of that section) in respect of a lump sum paid, on or after that date, to the individual—
Taxes Consolidation Act, 1997	sec0787RA.html	the income tax on the chargeable excess or the relevant individual’s appropriate share of that tax, as the case may be, charged in accordance with section 787R (in this section referred to as the “chargeable excess tax”) shall be reduced by the aggregate of the amount of income tax charged under subsection (3)(a)(i) or (3)(b)(i)(I) of section 790AA on the excess lump sum and deducted by the first-mentioned administrator and the amount of such income tax charged on the excess lump sum and deducted by the other administrator (in this section referred to as the “lump sum tax”).
Taxes Consolidation Act, 1997	sec0787RA.html	(d) the date of payment of the lump sum in respect of which tax on the excess lump sum was deducted under section 790AA and the amount of the lump sum, and
Taxes Consolidation Act, 1997	sec0787RA.html	(e) the amount of the lump sum tax in respect of the excess lump sum charged to tax in accordance with subsection (3)(a)(i) or (3)(b)(i)(I) of section 790AA and deducted by, and remitted to the Collector-General by the administrator in accordance with subsection (8) of that section.
Taxes Consolidation Act, 1997	sec0787TA.html	“tax-free lump sum” means the lump sum of a kind that would under the rules have been payable tax-free to a relevant individual if section 790AA had never been enacted;
Taxes Consolidation Act, 1997	sec0787TA.html	(i) a lump sum paid under the rules of the scheme (of a kind that would, if section 790AA had never been enacted, have been paid tax-free to the individual and in this section referred to as the “tax-free lump sum paid”), the deemed encashment amount shall be the amount of that tax-free lump sum paid,
Taxes Consolidation Act, 1997	sec0787TA.html	(ii) (I) In so far as income tax has been charged under subsection (3)(a)(i) or (3)(b)(i)(I) of section 790AA on an excess lump sum (within the meaning of subsection (1)(e) of that section) (in this paragraph referred to as the “standard rate income tax”) in respect of a lump sum referred to in subparagraph (i) and deducted by and remitted to the Collector-General by the administrator of the private sector scheme in accordance with subsection (8) of that section, the income tax to be deducted by the relevant manager from the deemed encashment amount in respect of the lump sum shall, where the condition in subparagraph (iii) is met, be reduced by the amount of the standard rate income tax, and
Taxes Consolidation Act, 1997	sec0787TA.html	(22) Where an encashment option is exercised in respect of a relevant individual in relation to a private sector scheme in respect of which one or more than one benefit crystallisation event has occurred in the relevant period and the deemed encashment amount is the amount of the tax-free lump sum paid or, as the case may be, a part of the tax-free lump sum paid, that amount, or that part, shall be disregarded in determining an excess lump sum (within the meaning of subsection (1)(e) of section 790AA) in respect of a lump sum (within the meaning of that section) that is paid to that individual on or after 8 February 2012.