Link Report

“emoluments” has the same meaning as in section 983 of the Act of 1997;

“employer” has the same meaning as in section 983 of the Act of 1997;

Chapter 4 of Part 42 of the Act

Chapter 4 of Part 42 of the Act

Chapter 4 of Part 42 of the Act

Chapter 4 of Part 42 of the Taxes Consolidation Act, 1997, but without regard to section 1015 of that Act

Chapter 4 of Part 42 of the Taxes Consolidation Act, 1997, applies but without regard to sections 1015 to 1024 of that Act

Chapter 4 of Part 42 of the Taxes Consolidation Act, 1997 (but without regard to sections 1015 to 1024 of that Act)

Chapter 4 of Part 42 of themTaxes Consolidation Act, 1997

Chapter 4 of Part 42 of the Act of 1997

the Act of 1997 (other than Chapter 4 of Part 42)

subsection (2)(b)(i) shall not apply in respect of any tax deducted under Chapter 4 of Part 42 in determining the amount of a surcharge under this section.

(c) “employee” and “employer” have the same meanings, respectively, as in section 983, and

“emoluments” has the meaning assigned to it by section 983;

“employee” includes an office holder and any person who is an employee within the meaning of section 983;

“emoluments” has the same meaning as in section 983;

“employee” has the same meaning as in section 983;

“employee” and “employer” have the same meanings, respectively, as in section 983;

‘“emoluments’” has the same meaning as in section 983;

““qualifying employee””, in relation to a qualifying company, or a qualifying subsidiary as the case may be, means an employee (within the meaning of section 983), other than a director, of that company—

“employee” and “employer” have the same meanings as in section 983;

“employee” and “employer” have the same meanings as in section 983;

(a) the amount of income tax which the company is required, by or under Chapter 4 of Part 42, to remit to the Collector-General for the relevant payroll period in respect of emoluments, as defined in section 983, paid to, or on account of, all employees and directors,

(a) in respect of income tax collected under Chapter 4 of Part 42, payroll liabilities, other than those referred to in paragraph (b) of the definition of “payroll liabilities” in section 766B, due and payable in respect of each income tax month, as defined in section 983, and

(b) The person making a payment to which paragraph (a) refers shall deduct tax from the payment at the higher rate for the year of assessment in which the payment is made unless that person has received from the Revenue Commissioners a certificate of tax free allowances 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 beneficially entitled to the payment.

(a) the amount or value of any distribution by a qualifying fund manager in respect of assets held in an approved retirement fund shall shall, notwithstanding anything in section 18 or 19, be treated as a payment to the person beneficially entitled to the assets in the fund of emoluments to which Schedule E applies and, accordingly, the provisions of Chapter 4 of Part 42 shall apply to any such distribution, and

(b) the qualifying fund manager shall deduct tax from the distribution at the higher rate for the year of assessment in which the distribution is made unless the qualifying fund manager has received from the Revenue Commissioners a certificate of tax free allowances or a tax deduction card for that year in respect of the person referred to in paragraph (a) a revenue payroll notification (within the meaning of section 983) .

(b) the PRSA administrator shall deduct tax from the assets at the higher rate for the year of assessment in which the assets are made available unless the PRSA 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 PRSA contributor.

(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.

“employee” includes an office holder and any person who is an employee within the definition of “employee” in section 983;

“employer” includes any person connected with an employer and any person who is an employer within the definition of “employer” in section 983 or connected with such employer;

(i) in the making of deductions or repayments of tax under Chapter 4 of Part 42 and the regulations made under that Chapter, or

(3A)(a) Subject to paragraph (b), subsection (3) shall not prevent the Revenue Commissioners from making, to a person other than a chargeable person (within the meaning of section 950 Part 41A), a repayment in respect of tax deducted, in accordance with Chapter 4 of Part 42 and the regulations made thereunder, from that person’s emoluments for a year of assessment where, on the basis of the information available to them, they are satisfied that the tax so deducted, and in respect of which the person is entitled to a credit, exceeds the person’s liability for that year.

(3A)(a) Subject to paragraph (b), subsection (3) shall not prevent the Revenue Commissioners from making, to a person other than a chargeable person (within the meaning of section 950 Part 41A), a repayment in respect of tax deducted, in accordance with Chapter 4 of Part 42 and the regulations made thereunder, from that person’s emoluments for a year of assessment where, on the basis of the information available to them, they are satisfied that the tax so deducted, and in respect of which the person is entitled to a credit, exceeds the person’s liability for that year.

“emoluments” means emoluments to which Chapter 4 of Part 42 applies;

“records” means any personnel records relating to the payment of emoluments or the provision of benefits in kind or perquisites, payroll files, wages sheets, certificates of tax-free allowances certificates of tax credits and standard rate cut-off point, tax deduction cards, certificates issued in accordance with regulation 22 of the Income Tax (Employment) Regulations, 1960 (S.I. No. 28 of 1960) Regulation 20 of the Income Tax (Employments) (Consolidated) Regulations 2001 (S.I. No. 559 of 2001) revenue payroll notifications (within the meaning of section 983) , including any data (within the meaning of section 912) stored by any means approved under section 887 stored in accordance with section 887 or by any other means or any other information or documents which the authorised officer may reasonably require.

“emoluments” has the same meaning as in section 983;

“income tax month” has the same meaning as in section 983;