S.I. No. 719/2003 - Health Contributions (Amendment) Regulations 2003 Skip to content Disclaimer Feedback Helpdesk Gaeilge Léim go dtí an t-ábhar Séanadh Aiseolas Deasc chabhrach English Gaeilge Engli

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strumentsIonstraimí Reachtúla 2003 S.I. No. 719/2003 - Health Contributions (Amendment) Regulations 2003 S.I. No. 719/2003 - Health Contributions (Amendment) Regulations 2003 AmendmentsLeasuithe The Minister for Health and Children,

exercise of the powers conferred on him by section 10 of the Health Contributions Act 1979 (No. 4 of 1979) (as adapted by the Health (Alteration of Name of Department and Title of Minister) Order 1997 ( S.I. No. 308 of 1997 ), hereby makes the following Regulations. 1. These Regulations may be cited as the Health Contributions (Amendment Regulations 2003. 2. These Regulations shall come

to operation on 1 January

2. The Health Contributions Regulations 1979 ( S.I. No. 107 of 1979 ) as amended by the Health Contributions (Amendment) Regulations 1980 ( S.I. No. 87 of 1980 ), the Health Contributions (Amendment) Regulations 1983 ( S.I. No. 55 of 1983 ), the Health Contributions (Amendment) Regulations, 1984 ( S.I. No. 73 of 1984 ), the Health Contributions (Amendment) Regulations 1985 ( S.I. No. 233 of 1985 ), the Health Contributions (Amendment) Regulations 1986 ( S.I. No. 102 of 1986 ), the Health Contributions (Amendment) Regulations 1988 ( S.I. No. 51 of 1988 ), the Health Contributions (Amendment) Regulations 1989 ( S.I. No. 70 of 1989 ) and the Health Contributions (Amendment) Regulations 1999 ( S.I. No. 81 of 1999 ) are amended — (a)

Article 3

, by deleting the definition of “

come tax month” and substituting the following: “ ‘

come tax month’ means a calendar month; ‘notional payment’ and ‘payment’ shall be construed

accordance with section 6

serted by section 20 of the Social Welfare (Miscellaneous Provisions) Act 2003 (No. 4 of 2003)) of the Health Contributions Act 1979 .”, (b)

Article 4

, by deleting, from the definition of “reckonable earnings”, “(other than non-pecuniary emoluments),”, (c)

Article 5

, by deleting, from the definition of “reckonable emoluments” “non-pecuniary emoluments and”, (d)

Article 6

(as

serted by the Health Contributions (Amendment) Regulations 1988), by deleting, from the definition of “reckonable

come”, “(other than non-pecuniary

come)”, (e)

Article 7

, by

serting the following after sub-article

respect of that payment shall have effect as an obligation to deduct that contribution from any payment of reckonable emoluments actually made by the employer to the

dividual on — (

1. a)the day the notional payment is made, or (
2. b)if there is no actual payment of reckonable emoluments made to the

dividual on that day, the next day on which a payment of reckonable emoluments is made to the

dividual following the time when the notional payment is made to the

dividual.”, and (f)

Article 15

(as

serted by the Health Contributions (Amendment Regulations 1989), by substituting “fourteen” for “nine”. GIVEN under the Official Seal of the Minister for Health and Children, this 19th day of December, 2003 Micheál Martin Minister for Health and Children. The Minister for Finance hereby sanctions the above Regulations GIVEN under the Official Seal of the Minister for Finance, this 16th day of December, 2003 Charlie McCreevy Minister for Finance. EXPLANATORY NOTE (This is not part of the

strument and does not purport to be a legal

terpretation.) The Health Contributions Regulations 1979 provided,

ter alia, for the estimation determination, collection etc. of health contributions payable by employees who are not

surable employment, e.g. directors. These Regulations amend the 1979 Regulations to ensure that health contribution levy will be payable

respect of non pecuniary emoluments received by such

dividuals. Privacy Statement Accessibility European Legislation Identifier (PDF) Open Data License Ráiteas Príobháideachais

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