Income Tax (Amendment) Act, 1986 Skip to content Disclaimer Feedback Helpdesk Gaeilge Léim go dtí an t-ábhar Séanadh Aiseolas Deasc chabhrach English Gaeilge English Produced by the Office of the Attorney General Táirgthe ag Oifig an Ard-Aighne Home Legislation Acts of the Oireachtas Statutory Instruments Pre-1922 Legislation Constitution External Resources Bills (Houses of the Oireachtas) Iris Oifigiúil / Official Gazette Revised Acts (LRC) Classified List of Legislation (LRC) Translations (acts.
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- s)or rangeBliain nó blianta nó raon TypeCineál All Legislation Acts Statutory Instruments Advanced SearchCuardach Casta HomeBaile ActsAchtanna 1986 Income Tax (Amendment) Act, 1986 Income Tax (Amendment) Act, 1986 Permanent Page URL View by SectionAmharc de réir Ailt View Full ActAmharc ar an Acht Iomlán Bill History Stair Bille Commencement, Amendments, SIs made under the Act Tosach Feidhme, Leasuithe, IRí arna ndéanamh faoin Acht Print Full ActPriontáil an tAcht Iomlán Number 34 of 1986 INCOME TAX (AMENDMENT) ACT, 1986 ARRANGEMENT OF SECTIONS Section 1. Amendment of section 110 (persons chargeable and extent of charge) of Income Tax Act, 1967. 2. Short title and construction. Act Referred to Income Tax Act, 1967 1967, No. 6 Number 34 of 1986 INCOME TAX (AMENDMENT) ACT, 1986 AN ACT TO AMEND, WITH EFFECT FROM THE 6th DAY OF APRIL, 1973, CERTAIN PROVISIONS OF THE INCOME TAX ACT, 1967 . [19th December, 1986] BE IT ENACTED BY THE OIREACHTAS AS FOLLOWS: Amendment of section 110 (persons chargeable and extent of charge) of Income Tax Act, 1967. 1.—The Income Tax Act, 1967 , is hereby amended by the substitution, with effect from the 6th day of April, 1973, for section 110 of the following section: “110.—
(1)Tax under Schedule E shall be annually charged on every person having or exercising an office or employment of profit mentioned in that Schedule, or to whom any annuity, pension, or stipend, chargeable under that Schedule, is payable, in respect of all salaries, fees, wages, perquisites or profits whatsoever therefrom and shall be computed:— (
- a)in the case of emoluments to which the provisions of Chapter IV of this Part are applied by section 125, on the amount of those emoluments for the year of assessment, and not otherwise; (
- b)in the case of any office or employment held or exercised occasionally or intermittently in the State by a person who is not continuously resident there, on the amount of all such salaries, fees, wages, perquisites or profits whatsoever therefrom for the year of assessment; (
- c)in any other case, subject to the provisions of section 111, on the amount of all such salaries, fees, wages, perquisites or profits whatsoever therefrom for the year preceding the year of assessment.
(2)In this section ‘emoluments’ means anything assessable to income tax under Schedule E.”. Short title and construction. 2.—
(1)This Act may be cited as the Income Tax (Amendment) Act, 1986.
(2)This Act shall be construed as one with the Income Tax Acts. Privacy Statement Accessibility European Legislation Identifier (PDF) Open Data License Ráiteas Príobháideachais Inrochtaineacht Aitheantóir Eorpach Reachtaíochta (ELI) Ceadúnas Sonraí Oscailte Liosta Fianán © Government of Ireland. Oireachtas Copyright Material is reproduced with the permission of the Houses of the Oireachtas © Rialtas na hÉireann. Atáirgtear ábhar faoi Chóipcheart le cead ó Thithe an Oireachtais