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S.I. No. 345 of 2018
INCOME TAX (EMPLOYMENTS) REGULATIONS 2018
The Revenue Commissioners, in exercise of the powers conferred on them under sections 985A and 986 of the Taxes Consolidation Act 1997 (No. 39 of 1997), hereby make the following Regulations:
1 Citation and commencement.
(1) These Regulations may be cited as the Income Tax (Employments) Regulations 2018.
(2) These Regulations shall come into operation on 1 January 2019 in respect of any payment of emoluments made on or after 1 January 2019.