214. Deputy Finian McGrath asked the Minister for Finance if the legislative basis on which self-employed and employed cross-Border workers are treated differently for taxation and universal social charge purposed is section 825A of the Taxes Consolidation Act 1997 as inserted by Section 13 of the Finance Act 1998, the section that enables the Revenue Commissioners to apply it to employees only; if he will highlight the section of this legislation that makes a distinction between employed and self-employed persons resident here but working exclusively outside the State as the section itself refers to an individual rather than an employed; and if he will make a statement on the matter. [13728/13]

Summary

214. Deputy Finian McGrath asked the Minister for Finance if the legislative basis on which self-employed and employed cross-Border workers are treated differently for taxation and universal social charge purposed is section 825A of the Taxes Consolidation Act 1997 as inserted by Section 13 of the Finance Act 1998, the section that enables the Revenue Commissioners to apply it to employees only; if he will highlight the section of this legislation that makes a distinction between employed and self-employed persons resident here but working exclusively outside the State as the section itself refers to an individual rather than an employed; and if he will make a statement on the matter. [13728/13]

This text is taken from the official record. PoliticalRepo does not editorialize.

Timeline

No timeline events have been ingested for this record yet.

Votes

No vote records are attached yet.

Versions

No version snapshots stored. Document URLs remain at the source.

Documents

1 official file

• Tax Code

  xml · EN · 20 March 2013

  ViewDownloadOpen at official source

Sponsors

No sponsors or actors listed by the source.

Related records

No cross-record relationships stored yet.