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Chapter 4 Collection and recovery of income tax on certain emoluments (PAYE system) (ss. 983-997A)

Comparing proposed amendment...
In force
983. Interpretation (Chapter 4).
In force
984. Application.
In force
984A. Electronic system.
In force
984B. Liability for payment of deduction.
In force
985. Method of collection.
In force
985A. Application of section 985 to certain perquisites, etc.
In force
985B. PAYE settlement agreements.
In force
985C. PAYE: payment by intermediary.
In force
985D. PAYE: employee of non-resident employer, etc.
In force
985E. PAYE: employment not wholly exercised in State.
In force
985F. PAYE: mobile workforce.
In force
985G. Return by employer.
In force
985H. Exceptional circumstances.
In force
986. Regulations.
In force
986A. Payment made without deduction of income tax.
In force
987. Penalties for breach of regulations.
In force
988. Registration of certain persons as employers and requirement to send certain notifications.
In force
988A. Register of employees.
Deleted
989. Estimation of tax due for income tax months.
In force
990. Assessment of tax due.
In force
990A. Generation of assessments by electronic, photographic or other process.
In force
991. Interest.
In force
991A. Payment of tax by direct debit.
In force
991B. Covid-19: special warehousing and interest provisions.
Deleted
992. Appeals against estimates under section 989 or 990.
Repealed
993. Recovery of tax.
Repealed
994. Priority in bankruptcy, etc. of certain amounts.
Repealed
995. Priority in winding up of certain amounts.
In force
996. Treatment for tax purposes of certain unpaid remuneration.
In force
997. Supplementary provisions (Chapter 4).
In force
997A. Credit in respect of tax deducted from emoluments of certain directors.