Finance (Local Property Tax) Act 2012
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PART 10 Deduction at Source | ||
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Chapter 1 Deduction by employers and pension providers | ||
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Interpretation (Chapter 1). |
64.— 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; | ||
“net emoluments” means emoluments (less allowable contributions (within the meaning of Regulation 41 of the PAYE Regulations)) after the deduction in accordance with— | ||
(a) the PAYE 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, and | ||
(c) Part 18D of the Act of 1997, of universal social charge; | ||
“PAYE Regulations” means the Income Tax (Employments) (Consolidated) Regulations 2001 ( S.I. No. 559 of 2001 ). |