Income Tax (Employments) Regulations, 1972

• Jurisdiction: Ireland
• Citation: IR SI 260/1972
• Year: 1972

S.I. No. 260 of 1972.

INCOME TAX (EMPLOYMENTS) REGULATIONS, 1972.

The Revenue Commissioners, in exercise of the powers conferred upon them by section 127 of the Income Tax Act, 1967 (No. 6 of 1967), as amended by section 2 of the Finance Act, 1972 (No. 19 of 1972), hereby make the following Regulations : 1. These Regulations may be cited as the Income Tax (Employments) Regulations, 1972. 2. The Income Tax (Employments) Regulations, 1960 ( S.I. No. 28 of 1960 ), are hereby amended by the insertion after Part VIII (inserted by the Income Tax (Employments) Regulations, 1970 ( S.I. No. 223 of 1970 )) of the Part set out in the Schedule to these Regulations.

SCHEDULE

PART IX

Contributions by employees to certain superannuation funds and schemes

59. In this Part of these Regulations "allowable contribution" means—

(a) any ordinary annual contribution, or

(b) any other contribution treated by the Revenue Commissioners, as respects the year in which it is paid, as an ordinary annual contribution paid in that year,

which is payable by an employee and deductible by the employer from emoluments of the...