Link Report

“PPS number”, in relation to an individual, means the individual’s personal public service number within the meaning of section 262 of the Social Welfare Consolidation Act 2005;

“PPS number”, in relation to an individual, means the individual’s personal public service number within the meaning of section 262 of the Social Welfare Consolidation Act 2005;

(b) section 71(3) shall not apply to any of the income, profits or gains from an employment with a relevant employer or with an associated company.

(c) any sum treated for the purposes of section 112 as a perquisite of an employment by virtue of section 122;

(12) Notwithstanding anything in the Tax Acts, the income, profits or gains from an employment with a relevant employer or with an associated company shall, for the purposes of this section, be deemed not to include any amounts paid in respect of expenses for which deductions would be due under section 114.

(a) any expense to which section 118 applies;

(b) any amount treated as emoluments of an employment under section 121(2)(b)(ii);

(c) any sum treated for the purposes of section 112 as a perquisite of an employment by virtue of section 122;

(d) any payment to which section 123 applies;

(e) any sum deemed to be profits or gains arising or accruing from an employment by virtue of section 127(2);

(g) any gain to which section 128 applies;

“associated company”, in relation to a relevant employer, means a company which is the relevant employer’s associated company within the meaning of section 432;

(a) relief shall not be given under section 823A, 825A or 472D for that tax year, and

(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

(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

(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

(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

(a) relief shall not be given under section 823A, 825A or 472D for that tax year, and

(a) relief shall not be given under section 823A, 825A or 472D for that tax year, and

“relevant employer” means a company that is incorporated, and tax resident, in a country or jurisdiction with the government of which arrangements are for the time being in force by virtue of subsection (1) or (1B) of section 826;

(8) Where for a tax year a relevant employee makes a claim for relief under this section, the relevant employee shall, notwithstanding anything to the contrary in section 950 or 1084 Part 41A or section 1084, be deemed for that tax year to be a chargeable person for the purposes of Part 41 Part 41A.