Finance (Local Property Tax) Act 2012

64.

Interpretation (Chapter 1).

64.— In this Chapter—

F103["Income Tax Regulations" means the Income Tax (Employments) Regulations 2018 (S.I. No. 345 of 2018);]

“emoluments” has the same meaning as in section 983 of the Act of 1997;

“employer” has the same meaning as in section 983 of the Act of 1997;

“net emoluments” means emoluments (less allowable contributions (within the meaning of F104[Regulation 31 of the Income Tax Regulations])) after the deduction in accordance with—

F104[(a) the Income Tax Regulations, of income tax,]

F105[(b) the Social Welfare (Consolidated Contributions and Insurability) Regulations 1996 (S.I. No. 312 of 1996), of a contribution within the meaning of those Regulations,

(c) Part 18D of the Act of 1997, of universal social charge, and

(d) an order of a court where such order is made before the date on which a direction is given to an employer by the Revenue Commissioners under section 65, of any amount required to be deducted by the order,

and shall include the amount of any deduction that is referred to in paragraph (a), (b) or (c) of this definition that an employer repays to a liable person after the deduction F104[has been made.]]

F106[]

Annotations

Amendments:

F103

Inserted (3.12.2018) by Home Building Finance Ireland Act 2018 (28/2018), s. 29(a), commenced on enactment, to apply from 1.01.2019 in respect of emoluments paid on or after that date as provided by s. 39.

F104

Substituted (3.12.2018) by Home Building Finance Ireland Act 2018 (28/2018), s. 29(b)(i)-(iii), commenced on enactment, to apply from 1.01.2019 in respect of emoluments paid on or after that date as provided by s. 39.

F105

Substituted (13.03.2013) by Finance (Local Property Tax) (Amendment) Act 2013 (4/2013), s. 11(a), commenced on enactment.

F106

Deleted (3.12.2018) by Home Building Finance Ireland Act 2018 (28/2018), s. 29(c), commenced on enactment, to apply from 1.01.2019 in respect of emoluments paid on or after that date as provided by s. 39.