Taxes Consolidation Act 1997 section 531A

Definitions (Part 18A)

Section 531A defined the terms used throughout Part 18A in connection with the income levy that applied for the years 2009 and 2010.

  • Set out the definitions that governed the income levy, which took effect on 1 January 2009 and had no effect for 2011 and later years (when it was replaced by the universal social charge).
  • "Aggregate income for the year of assessment" was the building block for the levy, comprising relevant emoluments plus relevant income.
  • "Similar type payments" extended welfare-style treatment to payments made by the HSE, FÁS and various Government departments.
  • Words and expressions not specifically defined took their meaning from the Tax Acts unless the context otherwise required.

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