Chapter 4 – Collection and recovery of income tax on certain emoluments (PAYE system) (ss 983-997A)

Contents

Section 983 – Interpretation (Chapter 4) [TCA 1997 s 983] Section commentary
Section 984 – Application [TCA 1997 s 984] Section commentary
Section 984A – Electronic system [TCA 1997 s 984A] Section commentary
Section 984B – Liability for payment of deduction [TCA 1997 s 984B] Section commentary
Section 985 – Method of collection [TCA 1997 s 985] Section commentary
Section 985A – Application of section 985 to certain perquisites etc. [TCA 1997 s 985A] Section commentary
Section 985B – PAYE settlement agreements [TCA 1997 s 985B] Section commentary
Section 985C – PAYE: payment by intermediary [TCA 1997 s 985C] Section commentary
Section 985D – PAYE: employee of non-resident employer etc [TCA 1997 s 985D] Section commentary
Section 985E – PAYE: employment not wholly exercised in State [TCA 1997 s 985E] Section commentary
Section 985F – PAYE: mobile workforce [TCA 1997 s 985F] Section commentary
Section 985G – Return by employer [TCA 1997 s 985G] Section commentary
Section 985H – Exceptional circumstances [TCA 1997 s 985H] Section commentary
Section 986 – Regulations [TCA 1997 s 986] Section commentary
Section 986A – Payment made without deductions of income tax [TCA 1997 s 986A] Section commentary
Section 987 – Penalties for breach of regulations [TCA 1997 s 987] Section commentary
Section 988 – Registration of certain persons as employers and requirement to send certain notifications [TCA 1997 s 988] Section commentary
Section 988A – Register of employees [TCA 1997 s 988A] Section commentary
Section 989 – Estimation of tax due for income tax months [TCA 1997 s 989] Section commentary
Section 990 – Assessment of tax due [TCA 1997 s 990] Section commentary
Section 990A – Generation of estimates by electronic, photographic or other process [TCA 1997 s 990A] Section commentary
Section 991 – Interest [TCA 1997 s 991] Section commentary
Section 991A – Payment of tax by direct debit [TCA 1997 s 991A] Section commentary
Section 991B – Covid-19: special warehousing and interest provisions [TCA 1997 s 991B] Section commentary
Section 992 – Appeals against estimates under section 989 or 990 [TCA 1997 s 992] Section commentary
Section 993 – Recovery of tax [TCA 1997 s 993] Section commentary
Section 994 – Priority in bankruptcy, etc. of certain amounts [TCA 1997 s 994] Section commentary
Section 995 – Priority in winding up of certain amounts [TCA 1997 s 995] Section commentary
Section 996 – Treatment for tax purposes of certain unpaid remuneration [TCA 1997 s 996] Section commentary
Section 997 – Supplementary provisions (Chapter 4) [TCA 1997 s 997] Section commentary
Section 997A – Credit in respect of tax deducted from emoluments of certain directors [TCA 1997 s 997A] Section commentary

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