In this Chapter -
"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;
"Income Tax Regulations" means the Income Tax (Employments) Regulations 2018 (S.I. No. 345 of 2018);
"net emoluments" means emoluments (less allowable contributions (within the meaning of Regulation 31 of the Income Tax Regulations)) after the deduction in accordance with - (a) the Income Tax Regulations, of income tax, (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 referr
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