| Links from Section 13 | ||
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| Act | Linked to | Context |
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Taxes Consolidation Act, 1997 |
Where tax in respect of a notional payment is remitted by an employer in accordance with subsection (4) of section 985A of the Act and subsection (5) of that section applies, the notional payment in respect of the emolument referred to in that subsection (5) shall be treated as if it were made on 28 February in the year of assessment in which that emolument is treated as arising. |
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| Links to Section 13 (from within TaxSource Total) | ||
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None |
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