Source: https://www.charteredaccountants.ie/taxsource/1997/en/act/pub/0039/links/sec0983-links.html
Timestamp: 2020-08-08 00:24:39
Document Index: 250056639

Matched Legal Cases: ['art 42', 'art 42', 'art 42', 'art 42', 'art 41', 'art 42', 'art 42']

No 39 of 1997, Section 983, Link Report
This report lists all the outbound links from Section 983 under the heading Links from Section 983.
Sections and schedules within TaxSource Total linking to Section 983 are listed under Links to Section 983 (from within TaxSource Total).
Links from Section 983
sec0917EA.html
Links to Section 983 (from within TaxSource Total)
sched31.html
Chapter 4 of Part 42 of themTaxes Consolidation Act, 1997
sec1084.html
subsection (2)(b)(i) shall not apply in respect of any tax deducted under Chapter 4 of Part 42 in determining the amount of a surcharge under this section.
sec0112A.html
sec0112AA.html
“emoluments” has the meaning assigned to it by section 983;
“employee” includes an office holder and any person who is an employee within the meaning of section 983;
sec0195C.html
“employee” has the same meaning as in section 983;
sec0470B.html
“employee” and “employer” have the same meanings, respectively, as in section 983;
sec0488.html
sec0502.html
““qualifying employee””, in relation to a qualifying company, or a qualifying subsidiary as the case may be, means an employee (within the meaning of section 983), other than a director, of that company—
sec0531A.html
“employee” and “employer” have the same meanings as in section 983;
sec0531AL.html
sec0766B.html
sec0766C.html
(a) in respect of income tax collected under Chapter 4 of Part 42, payroll liabilities, other than those referred to in paragraph (b) of the definition of “payroll liabilities” in section 766B, due and payable in respect of each income tax month, as defined in section 983, and
(b) The person making a payment to which paragraph (a) refers shall deduct tax from the payment at the higher rate for the year of assessment in which the payment is made unless that person has received from the Revenue Commissioners a certificate of tax free allowances certificate of tax credits and standard rate cut-off point or a tax deduction card a revenue payroll notification (within the meaning of section 983) for that year in respect of the individual beneficially entitled to the payment.
(b) the qualifying fund manager shall deduct tax from the distribution at the higher rate for the year of assessment in which the distribution is made unless the qualifying fund manager has received from the Revenue Commissioners a certificate of tax free allowances or a tax deduction card for that year in respect of the person referred to in paragraph (a) a revenue payroll notification (within the meaning of section 983) .
(b) the PRSA administrator shall deduct tax from the assets at the higher rate for the year of assessment in which the assets are made available unless the PRSA administrator has received from the Revenue Commissioners a certificate of tax credits and standard rate cut-off point or a tax deduction card a revenue payroll notification (within the meaning of section 983) for that year in respect of the PRSA contributor.
sec0790AA.html
(ii) is to be regarded by virtue of this section as relevant emoluments, the administrator of the relevant pension arrangement under which the lump sum is paid shall deduct tax from the payment at the higher rate for the tax year in which the payment is made unless the administrator has received from the Revenue Commissioners a certificate of tax credits and standard rate cut-off point or a tax deduction card a revenue payroll notification (within the meaning of section 983) for that year in respect of the individual.
“employee” includes an office holder and any person who is an employee within the definition of “employee” in section 983;
“employer” includes any person connected with an employer and any person who is an employer within the definition of “employer” in section 983 or connected with such employer;
sec0864A.html
(i) in the making of deductions or repayments of tax under Chapter 4 of Part 42 and the regulations made under that Chapter, or
(3A)(a) Subject to paragraph (b), subsection (3) shall not prevent the Revenue Commissioners from making, to a person other than a chargeable person (within the meaning of section 950 Part 41A), a repayment in respect of tax deducted, in accordance with Chapter 4 of Part 42 and the regulations made thereunder, from that person’s emoluments for a year of assessment where, on the basis of the information available to them, they are satisfied that the tax so deducted, and in respect of which the person is entitled to a credit, exceeds the person’s liability for that year.
sec0897A.html
“emoluments” means emoluments to which Chapter 4 of Part 42 applies;
sec0903.html
“records” means any personnel records relating to the payment of emoluments or the provision of benefits in kind or perquisites, payroll files, wages sheets, certificates of tax-free allowances certificates of tax credits and standard rate cut-off point, tax deduction cards, certificates issued in accordance with regulation 22 of the Income Tax (Employment) Regulations, 1960 (S.I. No. 28 of 1960) Regulation 20 of the Income Tax (Employments) (Consolidated) Regulations 2001 (S.I. No. 559 of 2001) revenue payroll notifications (within the meaning of section 983) , including any data (within the meaning of section 912) stored by any means approved under section 887 stored in accordance with section 887 or by any other means or any other information or documents which the authorised officer may reasonably require.
sec0960A.html
“income tax month” has the same meaning as in section 983;