Social Welfare (Miscellaneous Provisions) Act 2003
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Employment contributions — amendment. |
17.—Section 10(1) (as amended by section 8 of the Act of 2001) of the Principal Act is amended by inserting the following after paragraph (d): | |
“(e) For the purposes of this Chapter— | ||
‘payment’ includes a notional payment; | ||
‘notional payment’ shall be read in accordance with the specified provision; | ||
‘specified provision’ means any provision in a Bill entitled the Finance Bill 2003 presented by the Minister for Finance on 4 February 2003 in so far as that provision relates to the application of section 985 of the Taxes Consolidation Act 1997 to certain perquisites.”. |