Awards by the Labour Court
18/04/1997
Query
Payment of compensation arising from an unfair dismissals case.
Decision
Treated as a payment chargeable under S123, with appropriate reliefs. Note: The award was not in respect of actual salary, which would be chargeable under S112
Income Tax
Section 123, Taxes Consolidation Act, 1997
Origin: RLS Division
File ref:IT 97 1507