Taxes Consolidation Act, 1997 (Number 39 of 1997)
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124A Tax treatment of payments made pursuant to an order under section 2B of Employment Permits Act 2003
(1) Payments made pursuant to an order under section 2B of the Employment Permits Act 2003 shall be regarded as—
(a) 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
(b) emoluments to which Chapter 4 of Part 42 applies.
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Inserted by Employment Permits (Amendment) Act 2014 s37(a). come into operation on such day or days as the Minister may appoint by order or orders either generally or with reference to any particular purpose or provision and different days may be so appointed for different purposes or different provisions.