Examples of TCA 1997 in a sentence

This treatment mirrors the treatment of pension lump sums which are chargeable to tax under s.790AA TCA 1997.
This lifetime limit applies to a single lump sum or, where more than one lump sum is paid to an individual over time, to the aggregate value of those lump sums and/or lump sum or sums received under existing pension lump sum rules (s.790AA TCA 1997).
Irish resident, but non-domiciled taxpayer Section 70(2) TCA 1997 states that income chargeable under Case III of Schedule D shall “be computed on the full amount of the profits or income arising within the year of assessment”.
When calculating this amount, the aggregate value of all retirement lump sums paid to an individual under existing pension lump sum rules (s.790AA TCA 1997) (on or after 7 December 2005) and from a foreign pension arrangement (on or after 1 January 2023) must be taken into account when determining the tax-free amount appropriate to a foreign lump sum taken on or after 1 January 2023.
Appendix 1 – Worked examples 10 1 Introduction Section 200A Taxes Consolidation Act 1997 (TCA 1997) provide rules for the treatment of lump sum payments from foreign pension arrangements.

More Definitions of TCA 1997

TCA 1997 means the Taxes Consolidation Act 1997 of Ireland.

TCA 1997 means the Taxes Consolidation Xxx 0000;

TCA 1997 means the Taxes Consolidation Act 1997 of Ireland, as amended from time to time; "UCITS Directive" means Directive 2009/65/EC of the European Parliament and of the Council of 13 July 2009, as amended, supplemented, consolidated or otherwise modified from time to time; "UCITS V Directive" means Directive 2014/91/EU, amending the UCITS Directive as amended, supplemented, consolidated or otherwise modified from time to time; "USD" or "US$" or "U.S.Dollars" or "$" means the lawful currency of the United States of America; "U.S." means the United States of America, its territories and possessions including the States and the District of Columbia and other areas subject to its jurisdiction; "U.S. Person" means an individual or entity that is a "U.S. Person" as defined in Regulation S promulgated under the 1933 Act; and "Valuation Point" shall have such meaning as shall be specified in the relevant Supplement.

TCA 1997 means the Irish Taxes Consolidation Act of 1997.

TCA 1997 means the Taxes Consolidation Act, 1997 (as amended from time to time); Words importing the masculine gender include the female gender. Participation in Scheme

TCA 1997 means the Taxes Consolidation Act 1997. “Valuation Period” means a period: