Link Report

[“notional payment” has the meaning assigned to it by subsection (2) of section 985A (inserted by the Finance Act 2003) of the Act; and;]³

“personal public service number” has the same meaning as in section 223 of the Social Welfare (Consolidation) Act, 1993;

“personal public service number” has the same meaning as in section 223 of the Social Welfare (Consolidation) Act, 1993;

“the Act” means the Taxes Consolidation Act, 1997;

“general tax credit” has the same meaning as in section 3 of the Act;

“personal tax credit” has the same meaning as in section 3 of the Act;

“higher rate of tax” means the rate of income tax known by that description and provided for in section 15 of the Act;

“standard rate of tax” means the rate of income tax known by that description and provided for in section 15 of the Act;

[“electronic communications” has the meaning assigned to it by section 864A(1)(a) of the Act;]¹

[“notional payment” has the meaning assigned to it by subsection (2) of section 985A (inserted by the Finance Act 2003) of the Act; and;]³

(ii) tax which was not so deducted, but which was remitted by the employer under section 985A(4) of the Principal Act in relation to notional payments,

(ii) tax which was not so deducted but which was remitted by the employer for that period under section 985A(4) of the Principal Act in relation to notional payments,

(i) tax remitted or to be remitted, or a requirement to remit tax, under section 985A(4) of the Principal Act,

“Collector-General” means the Collector-General appointed under section 851 of the Act;