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Taxes Consolidation Act 1997 (Regulations) - Table of Contents

European Communities (Mutual Assistance in the Field of Direct Taxation, Certain Excise Duties and Taxation of Insurance Premiums) Regulations 2003
Regulation 1
Regulation 2
Regulation 3
Regulation 4
Income Tax Employments Consolidated Regulations 2001
Regulation 1 Citation and commencement
Regulation 2 Interpretation
Regulation 3 Intermediate employers
Regulation 4 Liability for payment of deduction and entitlement to payment of repayment
Regulation 5 Powers of inspector
Regulation 6 Service by post
Regulation 7 Register of employers
Regulation 8 Registers of employees
Regulation 9 Domestic employments
Regulation 10 Determination of appropriate tax credits and standard rate cut-off point by inspector
Regulation 11 Notice of determination of tax credits and standard rate cut-off point
Regulation 12 Objection and appeal against amount of tax credits and standard rate cut-off point
Regulation 13 Amendments of amount of tax credits and standard rate cut-off point
Regulation 14 Notice to employer of amended amount of tax credits and standard rate cut-off point
Regulation 15 Special provision for notices and certificates
Regulation 16 General provision for deduction and repayments
Regulation 16A Deduction of tax in respect of notional payments
Regulation 16B Tax borne by the employer in respect of notional payments
Regulation 17A Deduction of tax in respect of  certain notional payments
Regulation 17 Calculation and making of deduction or repayment where tax deduction card held
Regulation 18 Subsidiary emoluments of employee paid monthly, etc
Regulation 19 Deduction in special cases
Regulation 20 Change of employment where tax deduction card held
Regulation 21 Death of employee
Regulation 22 Emergency basis of deduction
Regulation 23 Emoluments not paid weekly or monthly
Regulation 24 Aggregation of emoluments in non-cumulative cases
Regulation 25 Tax-free emoluments
Regulation 26 Repayment during sickness and unemployment
Regulation 27 Certificate of tax deducted
Regulation 28 Payment of tax by employer
Regulation 29 Payment of tax for periods greater than one month but not exceeding one year
Regulation 30 Employer failing to pay tax
Regulation 31 Return by employer at end of year
Regulation 32 Inspection of employer's records
Regulation 33 Death of employer
Regulation 34 Succession of a business, etc
Regulation 35 Assessment of emoluments
Regulation 36 Return of certain emoluments by employer
Regulation 37 Notification of liability
Regulation 38 Objections and appeals against assessment
Regulation 39 Recovery of underpayments
Regulation 40 Recovery of tax from employee
Regulation 41 Interpretation (Part 7)
Regulation 42 Deduction or repayment by reference to superannuation contribution
Regulation 43 Interpretation (Part 8)
Regulation 44 Tax due in respect of disability/injury benefit
Regulation 45 Revocations
Schedule
Income Tax (Purchased Life Annuities) Regulations 1959
Regulation 1
Regulation 2
Regulation 3
Regulation 4
Regulation 5
Regulation 6
Regulation 7
Regulation 8
Regulation 9
Regulation 10
Regulation 11
Regulation 12
Regulation 13
Regulation 14
Regulation 15
Regulation 16
Regulation 17
Regulation 18
Regulation 19
Regulation 20
Regulation 21
SCHEDULE
Income Tax (Relevant Contracts) Regulations 2000
Regulation 1 Citation and commencement
Regulation 2 Interpretation
Regulation 3 Declaration by parties to relevant contract
Regulation 4 Transfer of functions, etc
Regulation 5 Liability for payment of tax deductible
Regulation 6 Certificate of deduction
Regulation 7 Service by post, etc
Regulation 8 Application for sub-contractor's certificate
Regulation 9 Nomination of individual who will produce sub-contractor's certificate
Regulation 10 Ownership and issue of sub-contractor's certificate
Regulation 11 Validity of sub-contractor's certificate
Regulation 12 Recovery of tax
Regulation 13 Estimation of tax due on a monthly basis
Regulation 14 Inspector's estimates
Regulation 15 Notification of estimation
Regulation 16 Repayment
Regulation 17 Credit against liability to tax of sub-contractor
Regulation 18 Application for relevant payments card
Regulation 19 Powers of inspectors
Regulation 20 General provision relating to keeping of records and return by principal at end of year
Regulation 21 Records to be kept by certified sub-contractors
Regulation 22 Information to be given to principals by sub-contractors
Regulation 23 Inspection of principal's records, etc
Regulation 24 Death of principal or payee
Regulation 25 Difference between principal and sub-contractor
Regulation 26 Revocations
Schedule
Long-Term Care Insurance (Relief at Source) Regulations 2001
Regulation 1 Citation and commencement
Regulation 2 Interpretation
Regulation 3 Registration of qualifying insurers
Regulation 4 Refund of payment to individual
Regulation 5 Claims by qualifying insurers - introductory
Regulation 6 Interim claims
Regulation 7 Annual claims and information returns
Regulation 8 Payments to qualifying insurers - Revenue Commissioners discretion
Regulation 9 Validity of claims
Regulation 10 Provision of information to Revenue Commissioners
Regulation 11 Discharge of functions, etc
Medical Insurance (Relief at Source) Regulations 2001
Regulation 1 Citation and commencement
Regulation 2 Interpretation
Regulation 3 Refund of payment to individual
Regulation 4 Claims by authorised insurers - introductory
Regulation 5 Interim claims
Regulation 6 Annual claims and information returns
Regulation 7 Payments to authorised insurers - Revenue Commissioners discretion
Regulation 8 Validity of claims
Regulation 9 Provision of information to Revenue Commissioners
Regulation 10 Discharge of functions, etc
Special Savings Incentive Accounts Regulations 2001
Regulation 1 Citation and commencement
Regulation 2 Interpretation
Regulation 3 Registration
Regulation 4 Indemnity
Regulation 5 Declaration on commencement
Regulation 6 Verification of PPS number
Regulation 7 Payment of net amount             
Regulation 8 Additional information
Regulation 9 Correction of errors
Regulation 10 Cessation
Regulation 11 Qualifying savings manager ceasing to act
Regulation 12 Procedure on transfer              
Regulation 13 Additional information               
Regulation 14 Transferred accounts              
Regulation 15 Delegation
Regulation 16 Guidance notes
Taxes (Offset of Repayments) Regulations 2002
Regulation 1 Citation
Regulation 2 Interpretation
Regulation 3 Order of priority of offset against liabilities
Regulation 4 Special arrangements regarding corporation tax, income tax and capital gains tax
Regulation 5 Chronological order of priority of liabilities
Regulation 6 Nomination of liabilities by taxpayer
Regulation 7 Offset of interest
Regulation 8 Revocation