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Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 10 January 2015 - onwards
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529B. Interpretation (Chapter 1A)

(1) In this Chapter-

"artiste" means an individual who provides artistic services;

"artistic services" means the services of an individual, when provided within the State, in giving a performance in audio-visual works of any kind, including films and television content, which is or may be made available to the public or any section of the public;

"appropriate tax" in relation to a relevant payment, means- (a) where such payment does not include value-added tax, a sum representing income tax on the amount of that payment at the standard rate in force at the time of payment, and (b) where such payment includes value-added tax, a sum representing income tax at the standard rate in force at the time of payment on the amount of that payment exclusive of the value-added tax;

"certificate of deduction" means a certificate issued in accordance with section 529D(2);

"chargeable period" means the period specified in a notice in writing given by the Revenue Commissioners to a person, being

Comparing proposed amendment...