Employment Appeals Tribunal
08/05/1997
Query
Re-instatement of employee following a decision of the tribunal
Decision
As the decision of the tribunal related to the re-instatement of the employee, the award is in respect of the earnings that he was entitled to and are chargeable as ordinary emoluments under S112 TCA 1997
Income Tax
Part 5, Taxes Consolidation Act, 1997
Origin: RLS Division
File ref:IT 97 1521