Updated to 23 October 2025
			(Act No. 10 of 2025 and S.I. No. 506 of 2025)
			
	
		
		
		Contents
		
		
		Commencement
		
            
            
                | Section | 
                Commencement/Effective Date 
                    Where the commencement and effective dates differ, the effective date is shown below. 
                 | 
                Commencement Information | 
            
            
			
			
					| 
						Ss. 1-14 | 
					
						22 December 1960 | 
					Commenced on enactment | 
				
			
					| 
						Ss. 15-18 | 
					
						6 April 1960 | 
					S. 2 | 
				
			
		
		
		Amendments and other effects
		
			
				
					| How Affected | 
					Affecting Provision | 
					
			
			
			
					| 
						Ss. 3-17 rep., conseq. provns. | 
					6/1967, ss. 554-557, 560560, sch. 19, pt. 2 | 
					
			
		
		
		SIs made under the Act
		
			| Section | SIs made under the Act | 
			
			
					| 
						S. 6 | 
					Income Tax (Employments) (No. 2) Regulations, 1960 (S.I. No. 166 of 1960) | 
				
			
					| 
						  | 
					Income Tax (Employments) Regulations, 1960 (S.I. No. 28 of 1960) | 
				
			
					| 
						S. 9 | 
					Income Tax (Employments) (No. 2) Regulations, 1960 (S.I. No. 166 of 1960) | 
				
			
					| 
						  | 
					Income Tax (Employments) Regulations, 1960 (S.I. No. 28 of 1960) | 
				
			
					| 
						S. 11 | 
					Income Tax (Employments) (No. 2) Regulations, 1960 (S.I. No. 166 of 1960) | 
				
			
					| 
						  | 
					Income Tax (Employments) Regulations, 1960 (S.I. No. 28 of 1960) | 
				
			
					| 
						S. 14 | 
					Income Tax (Employments) (No. 2) Regulations, 1960 (S.I. No. 166 of 1960) | 
				
			
					| 
						  | 
					Income Tax (Employments) Regulations, 1960 (S.I. No. 28 of 1960) |