Chapter 5 – Miscellaneous charging provisions (ss 123-128F)

Contents

Section 123 – General tax treatment of payments on retirement or removal from office or employment [TCA 1997 s 123] Section commentary
Section 124 – Tax treatment of certain severance payments [TCA 1997 s 124] Section commentary
Section 124A – Tax treatment of payments made pursuant to an order under section 2B of Employment Permits Act 2003 [TCA 1997 s 124A] Section commentary
Section 125 – Tax treatment of benefits received under permanent health benefit schemes [TCA 1997 s 125] Section commentary
Section 126 – Tax treatment of certain benefits payable under Social Welfare Acts [TCA 1997 s 126] Section commentary
Section 127 – Tax treatment of restrictive covenants [TCA 1997 s 127] Section commentary
Section 127A – Tax treatment of members of the European Parliament [TCA 1997 s 127A] Section commentary
Section 127B – Tax treatment of flight crew in international traffic [TCA 1997 s 127B] Section commentary
Section 128 – Tax treatment of directors of companies and employees granted rights to acquire shares or other assets [TCA 1997 s 128] Section commentary
Section 128A – Deferral of payment of tax under section 128 [TCA 1997 s 128A] Section commentary
Section 128B – Payment of tax under section 128 [TCA 1997 s 128B] Section commentary
Section 128C – Tax treatment of directors and employees who acquire convertible securities [TCA 1997 s 128C] Section commentary
Section 128D – Tax treatment of directors of companies and employees who acquire restricted shares [TCA 1997 s 128D] Section commentary
Section 128E – Tax treatment of directors of companies and employees who acquire forfeitable shares [TCA 1997 s 128E] Section commentary
Section 128F – Key Employee Engagement Programme [TCA 1997 s 128F] Section commentary

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