The Institute of Chartered Accountants in Ireland, Section 31, Link Report

Links from Section 31
Act	Linked to	Context
Public Service Pay and Pensions Act 2017	Public Service Pay and Pensions Act 2017	(e) an additional superannuation contribution within the meaning of section 32 of the Public Service Pay and Pensions Act 2017 where such contribution is allowed to be deducted as an expense incurred in the year in which the contribution is paid.
section 32	section 32	(e) an additional superannuation contribution within the meaning of section 32 of the Public Service Pay and Pensions Act 2017 where such contribution is allowed to be deducted as an expense incurred in the year in which the contribution is paid.
Taxes Consolidation Act, 1997	sec0471.html	(a)by virtue of section 471 of the Act, allowable as a deduction from such emoluments for the purposes of assessment under Schedule E,
Taxes Consolidation Act, 1997	sec0774.html	(b)an ordinary annual contribution, or any other contribution treated by the Revenue Commissioners, as respects the year in which it is paid, as an ordinary annual contribution paid in that year, allowable by virtue of section 774 or 776 of the Act, as a deduction from such emoluments for the purposes of assessment under Schedule E,
Taxes Consolidation Act, 1997	sec0776.html	(b)an ordinary annual contribution, or any other contribution treated by the Revenue Commissioners, as respects the year in which it is paid, as an ordinary annual contribution paid in that year, allowable by virtue of section 774 or 776 of the Act, as a deduction from such emoluments for the purposes of assessment under Schedule E,
Taxes Consolidation Act, 1997	sec0783.html	(d)by virtue of section 787 of the Act, to be deducted from or set off against the employee's relevant earnings (within the meaning of section 783 of the Act) for the year of assessment in which it is paid,
Taxes Consolidation Act, 1997	sec0787.html	(d)by virtue of section 787 of the Act, to be deducted from or set off against the employee's relevant earnings (within the meaning of section 783 of the Act) for the year of assessment in which it is paid,
Taxes Consolidation Act, 1997	sec0787B.html	(c)by virtue of section 787C of the Act, to be deducted from or set off against the employee's relevant earnings (within the meaning of section 787B of the Act) for the year of assessment in which it is paid,
Taxes Consolidation Act, 1997	sec0787C.html	(c)by virtue of section 787C of the Act, to be deducted from or set off against the employee's relevant earnings (within the meaning of section 787B of the Act) for the year of assessment in which it is paid,
Links to Section 31 (from within TaxSource Total)
None

Public Service Pay and Pensions Act 2017

(e) an additional superannuation contribution within the meaning of section 32 of the Public Service Pay and Pensions Act 2017 where such contribution is allowed to be deducted as an expense incurred in the year in which the contribution is paid.

section 32

(e) an additional superannuation contribution within the meaning of section 32 of the Public Service Pay and Pensions Act 2017 where such contribution is allowed to be deducted as an expense incurred in the year in which the contribution is paid.

Taxes Consolidation Act, 1997

sec0471.html

(a)by virtue of section 471 of the Act, allowable as a deduction from such emoluments for the purposes of assessment under Schedule E,

Taxes Consolidation Act, 1997

sec0774.html

(b)an ordinary annual contribution, or any other contribution treated by the Revenue Commissioners, as respects the year in which it is paid, as an ordinary annual contribution paid in that year, allowable by virtue of section 774 or 776 of the Act, as a deduction from such emoluments for the purposes of assessment under Schedule E,

Taxes Consolidation Act, 1997

sec0776.html

(b)an ordinary annual contribution, or any other contribution treated by the Revenue Commissioners, as respects the year in which it is paid, as an ordinary annual contribution paid in that year, allowable by virtue of section 774 or 776 of the Act, as a deduction from such emoluments for the purposes of assessment under Schedule E,

Taxes Consolidation Act, 1997

sec0783.html

(d)by virtue of section 787 of the Act, to be deducted from or set off against the employee's relevant earnings (within the meaning of section 783 of the Act) for the year of assessment in which it is paid,

Taxes Consolidation Act, 1997

sec0787.html

(d)by virtue of section 787 of the Act, to be deducted from or set off against the employee's relevant earnings (within the meaning of section 783 of the Act) for the year of assessment in which it is paid,

Taxes Consolidation Act, 1997

sec0787B.html

(c)by virtue of section 787C of the Act, to be deducted from or set off against the employee's relevant earnings (within the meaning of section 787B of the Act) for the year of assessment in which it is paid,

Taxes Consolidation Act, 1997

sec0787C.html

(c)by virtue of section 787C of the Act, to be deducted from or set off against the employee's relevant earnings (within the meaning of section 787B of the Act) for the year of assessment in which it is paid,