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PART II.
Income Tax in respect of certain Emoluments.
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Interpretation (Part II).
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3.—In this Part of this Act, except where the context otherwise requires—
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“emoluments” means anything assessable to income tax under Schedule-E and references to payments of emoluments include references to payments on account of emoluments;
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“employee” means any person in receipt of emoluments;
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“employer” means any person paying emoluments;
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“tax deduction card” means a tax deduction card in the form prescribed by the Revenue Commissioners or such other document corresponding to a tax deduction card as may be authorised by the Revenue Commissioners in any particular case;
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“income tax month” means a month beginning on the 6th day of any of the months of April to March in any year of assessment.
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