Part 18A – Income levy (ss 531A-531NA)

Contents

Section 531A – Definitions (Part 18A) [TCA 1997 s 531A] Section commentary
Section 531B – Charge to income levy [TCA 1997 s 531B] Section commentary
Section 531C – Rate of charge [TCA 1997 s 531C] Section commentary
Section 531D – Deduction and payment of income levy on relevant emoluments [TCA 1997 s 531D] Section commentary
Section 531E – Record keeping [TCA 1997 s 531E] Section commentary
Section 531F – Power of inspection [TCA 1997 s 531F] Section commentary
Section 531G – Estimation of income levy due for income tax months and for year [TCA 1997 s 531G] Section commentary
Section 531H – Assessment, collection, payment and recovery of income levy on aggregate income for the year of assessment [TCA 1997 s 531H] Section commentary
Section 531I – Married couples [TCA 1997 s 531I] Section commentary
Section 531J – False statements [TCA 1997 s 531J] Section commentary
Section 531K – Repayments [TCA 1997 s 531K] Section commentary
Section 531L – Restriction on deduction [TCA 1997 s 531L] Section commentary
Section 531M – Application of provisions relating to income tax [TCA 1997 s 531M] Section commentary
Section 531N – Care and management [TCA 1997 s 531N] Section commentary
Section 531NA – Cessation of charge to income levy [TCA 1997 s 531NA] Section commentary

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