Employment and Training Levy (Amendment) Regulations, 1988.
Statutory Instruments
Source: Statutory Instruments

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paragraphs: These Regulations may be cited as the Employment and Training Levy (Amendment) Regulations, 1988.
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paragraphs: These Regulations shall come into operation on the 6th day of April, 1988, and shall apply to liability for Employment and Training Levy on reckonable income other than emoluments for the contribution year commencing on the 6th day of April, 1988, and subsequent contribution years.
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paragraphs: The Youth Employment Levy Regulations, 1982 ( S.I. No. 84 of 1982 ), are hereby amended—
(a) by the substitution of the following Regulation for Regulation 6 (inserted by the Youth Employment Levy (Amendment) Regulation, 1983 (S.I. No. 52 if 1983)):
"6. For the purposes of the Act, 'reckonable income' means, in relation to an individual, the aggregate of the individual's income from all sources, other than—
(a) non-pecuniary income, and
(b) payments under the Social Welfare (Consolidation) Act, 1981 (No. 1 of 1981), and every enactment which is to be construed as one with that Act,
for a contribution year, as estimated in accordance with the provisions of the Income Tax Acts, but without regard to Chapter I (inserted by the Finance Act, 1980 (No. 14 of 1980)) of Part IX of the Income Tax Act, 1967 (No. 6 of 1967), after deducting from the income so much of the allowable contribution referred to in regulations 59 and 60 of the Income Tax (Employments) Regulations, 1960 ( S.I. No. 28 of 1960 ) (inserted by the Income Tax (Employments) Regulations, 1972 ( S.I. No. 260 of 1972 )), as is deducted on payment of emoluments and after deducting from reckonable income other than emoluments so much of any deduction allowed, by virtue of the provisions referred to in section 33 of the Finance Act, 1975 (No. 6 of 1975), as is to be deducted from or set off against that income in charging it to income tax.",
(b) by the substitution of the following Regulation for Regulation 16:
"16. (1) Levy payable for a contribution year in respect of reckonable income other than emoluments shall be assessed, charged and paid in all respects as if it was an amount of income tax and may be stated in one sum (hereafter in this Regulation referred to as 'the aggregated sum') with the amount of income tax contained in any computation of, or assessment or assessments to, income tax made by or on the individual by whom the levy is payable for the year of assessment (within the meaning of the Income Tax Acts) which coincides with the contribution year and for this purpose the levy may be so stated notwithstanding that there is no amount of income tax contained in the said computation, assessment or assessments; and all the provisions of the Income Tax Acts, other than any such provisions in so far as they relate to the granting of any allowance, deduction or relief, shall apply as if the aggregated sum were a single sum of income tax.
(2) Where an election made or deemed to be made under section 195 of the Income Tax Act, 1967 , has effect for the year of assessment concerned, levy payable by a wife shall be charged, collected and recovered as if it was levy payable by her husband:
Provided that the question as to the amount of levy so payable in respect of the husband or the wife shall not be affected by this paragraph.",
and
(c) by the deletion of Regulations 17, 18 and 19.