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Taxes Consolidation Act, 1997 (Number 39 of 1997)

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SCHEDULE 23A

Specified Occupations and Professions

Section 787.

Athlete

Badminton Player

Boxer

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Cricketer

<[2]

Cyclist

Footballer

Golfer

Jockey

Motor Racing Driver

Rugby Player

Squash Player

Swimmer

Tennis Player

<[1]

[1]

[+]

Inserted by FA99 s19(1)(c). Shall apply as respects the year of assessment 1999-2000 and subsequent years.

[2]

[+]

Inserted by FA12 s5(1). Applies for the year of assessment 2012 and subsequent years of assessment.