Taxes Consolidation Act, 1997
CHAPTER 4 Collection and recovery of income tax on certain emoluments (PAYE system) | ||
Interpretation ( Chapter 4 ). [ITA67 s124] |
983.—In this Chapter, except where the context otherwise requires— | |
“emoluments” means anything assessable to income tax under Schedule E, and references to payments of emoluments include references to payments on account of emoluments; | ||
“employee” means any person in receipt of emoluments; | ||
“employer” means any person paying emoluments; | ||
“income tax month” means a month beginning on the 6th day of any of the months of April to March in any year of assessment; | ||
“tax deduction card” means a tax deduction card in the form prescribed by the Revenue Commissioners or such other document corresponding to a tax deduction card as may be authorised by the Revenue Commissioners in any particular case. |