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Taxes Consolidation Act, 1997 (Number 39 of 1997)

1086 Publication of names of tax defaulters.

[FA83 s23; FA92 s240(b); WCTIPA93 s3(7); FA97 s158]

(1) In this section—

the Acts” means—

(a) the Tax Acts,

[29]>

(aa) Parts 18A, 18B, 18C and 18D,

<[29]

(b) the Capital Gains Tax Acts,

(c) the Value-Added Tax Consolidation Act 2010, and the enactments amending or extending that Act,

(d) the Capital Acquisitions Tax Consolidation Act 2003, and the enactments amending or extending that Act,

[8]>

(e) the statutes relating to stamp duty and to the management of that duty, and

<[8]

[8]>

(e) the Stamp Duties Consolidation Act, 1999, and the enactments amending or extending that Act

<[8]

(f) Part VI of the Finance Act, 1983,

[10]>

(g) the Customs Acts,

(h) the statutes relating to the duties of excise and to the management of those duties,

<[10]

[34]>

(i) the Finance (Local Property Tax) Act 2012,

<[34]

and any instruments made thereunder;

[11]>

tax” means income tax, capital gains tax, corporation tax, value-added tax, gift tax, inheritance tax, residential property tax and stamp duty.

<[11]

[11]>

tax” means any tax, duty, levy or charge under the care and management of the Revenue Commissioners.

<[11]

(2) The Revenue Commissioners shall, as respects each relevant period (being the period beginning on the 1st day of January, 1997, and ending on the 30th day of June, 1997, and each subsequent period of 3 months beginning with the period ending on the 30th day of September, 1997), compile a list of the names and addresses and the occupations or descriptions of every person—

(a) on whom a fine or other penalty was imposed [20]>or determined<[20] by a court under any of the Acts during that relevant period,

(b) on whom a fine or other penalty was otherwise imposed [21]>or determined<[21] by a court during that relevant period in respect of an act or omission by the person in relation to [1]>tax, or<[1][1]>tax,<[1]

(c) in whose case the Revenue Commissioners, pursuant to an agreement made with the person in that relevant period, refrained from initiating proceedings for the recovery of any fine or penalty of the kind mentioned in paragraphs (a) and (b) and, in place of initiating such proceedings, accepted or undertook to accept a specified sum of money in settlement of any claim by the Revenue Commissioners in respect of any specified liability of the person under any of the Acts for—

(i) payment of any tax,

[12]>

(ii) payment of interest on that tax, and

(iii) a fine or other monetary penalty in respect of that [1]>tax.<[1][1]>tax, or<[1]

<[12]

[12]>

(ii) except in the case of tax due by virtue of paragraphs (g) and (h) of the definition of “the Acts”, payment of interest on that tax, and

(iii) a fine or other monetary penalty in respect of that tax including penalties in respect of the failure to deliver any return, statement, declaration, list or other document in connection with the tax, or

<[12]

[2]>

(d) in whose case the Revenue Commissioners, having initiated proceedings for the recovery of any fine or penalty of the kind mentioned in paragraphs (a) and (b), and whether or not a fine or penalty of the kind mentioned in those paragraphs has been imposed [22]>or determined<[22] by a court, accepted or undertook to accept, in that relevant period, a specified sum of money in settlement of any claim by the Revenue Commissioners in respect of any specified liability of the person under any of the Acts for—

(i) payment of any tax,

[13]>

(ii) payment of interest on that tax, and

(iii) a fine or other monetary penalty in respect of that tax.

<[13]

[13]>

(ii) except in the case of tax due by virtue of paragraphs (g) and (h) of the definition of “the Acts”, payment of interest on that tax, and

(iii) a fine or other monetary penalty in respect of that tax including penalties in respect of the failure to deliver any return, statement, declaration, list or other document in connection with the tax.

<[13]

<[2]

[23]>

[3]>

(2A) For the purposes of subsection (2), the reference to a specified sum in paragraphs (c) and (d) of that subsection includes a reference to a sum which is the full amount of the claim by the Revenue Commissioners in respect of the specified liability referred to in those paragraphs.

<[3]

<[23]

[23]>

(2A) [35]>For the purposes of subsection (2),<[35] [35]>Subject to subsection (2D), for the purposes of subsection (2),<[35] the reference to a specified sum in paragraphs (c) and (d) of that subsection includes a reference to a sum which is the full amount of the claim by the Revenue Commissioners in respect of the specified liability referred to in those paragraphs. Where the Revenue Commissioners accept or undertake to accept such a sum, being the full amount of their claim, then—

(a) they shall be deemed to have done so pursuant to an agreement, made with the person referred to in paragraph (c), whereby they refrained from initiating proceedings for the recovery of any fine or penalty of the kind mentioned in paragraphs (a) and (b) of subsection (2), and

(b) that agreement shall be deemed to have been made in the relevant period in which the Revenue Commissioners accepted or undertook to accept that full amount.

<[23]

[30]>

(2B) For the purposes of this section, where the Revenue Commissioners —

(a) accepted or undertook to accept [36]>a specified sum under subsection (2)(c)<[36][36]>a specified sum or an adjusted specified sum (within the meaning of subsection (2C) or (2D)), as the case may be, under subsection (2)(c), including as applied by subsection (2C) or (2D)<[36], or

(b) accepted or undertook to accept [37]>a specified sum under subsection (2)(d)<[37][37]>a specified sum or an adjusted specified sum (within the meaning of subsection (2C) or (2D)), as the case may be, under subsection (2)(d), including as applied by subsection (2C) or (2D)<[37],

[38]>and the person fails to pay the specified sum<[38][38]>and the person fails to pay the specified sum or the adjusted specified sum, as the case may be,<[38] of money within the relevant period, the person shall nevertheless be included on the list referred to in subsection (2).

<[30]

[39]>

(2C)(a) In this subsection—

adjusted specified sum” means the total claim sum less the qualifying disclosure sum;

disclosing person” means a person who makes a qualifying disclosure;

qualifying disclosure” means a qualifying disclosure referred to in subsection (4)(a);

qualifying disclosure sum” means the part of the total claim sum that is in respect of the matter to which a qualifying disclosure relates;

relevant matters”, in relation to a disclosing person, means matters occasioning a liability of the kind referred to in subparagraphs (i) to (iii) of paragraph (c) or (d) of subsection (2), as the case may be, which are known or become known to the Revenue Commissioners or any of their officers;

total claim sum” means the specified sum, in respect of the specified liability (in respect of both the matter to which a qualifying disclosure relates and the relevant matters), referred to in paragraph (c) or (d) of subsection (2), as the case may be, of a disclosing person.

(b) Notwithstanding subsection (4)(a), where the Revenue Commissioners—

(i) pursuant to an agreement of a type referred to in paragraph (c) of subsection (2), or

(ii) in the circumstances described in paragraph (d) of subsection (2),

accept or undertake to accept a specified sum of money in settlement of any claim by them in respect of a specified liability, referred to in paragraph (c) or (d) of subsection (2), as the case may be, of a disclosing person, and the specified liability comprises of the liability relating to the matter in respect of which the person had voluntarily furnished a qualifying disclosure and the liability in respect of relevant matters, then paragraph (c) or (d) of subsection (2), as the case may be, shall apply in relation to the disclosing person in respect of the relevant matters, subject to the following modifications:

(I) a reference to a specified sum shall be construed as a reference to an adjusted specified sum;

(II) a reference to a specified liability, shall be construed as a reference to the part of the specified liability relating to the relevant matters;

(III) the reference in paragraph (c) of subsection (2) to an agreement made by the Revenue Commissioners with a person whereby they accepted or undertook to accept a specified sum of money in settlement of any claim by them in respect of any specified liability of the person, shall be construed as a reference to an agreement (in this clause referred to as the “second mentioned agreement”) made by the Revenue Commissioners with the disclosing person whereby they accepted or undertook to accept an adjusted specified sum of money in settlement of any claim by them in respect of the part of the specified liability of the disclosing person relating to the relevant matters, and the second mentioned agreement shall be deemed to have been made in the relevant period in which the Revenue Commissioners accepted or undertook to accept the total claim sum.

(2D) (a) In this subsection—

adjusted specified sum” means the total claim sum less the qualifying disclosure sum;

disclosing person” means a person who makes a qualifying disclosure;

qualifying disclosure” means a qualifying disclosure referred to in subsection (4)(a);

qualifying disclosure sum” means the part of the total claim sum that is in respect of the matter to which a qualifying disclosure relates;

relevant matters”, in relation to a disclosing person, means matters occasioning a liability of the kind referred to in subparagraphs (i) to (iii) of paragraph (c) or (d) of subsection (2), as the case may be, which are known or become known to the Revenue Commissioners or any of their officers;

total claim sum” means the sum, being the full amount of the claim by the Revenue Commissioners (in respect of both the matter to which a qualifying disclosure relates and the relevant matters) in respect of a liability, of a kind referred to in subparagraphs (i) to (iii) of paragraph (c) or (d) of subsection (2), as the case may be, of a disclosing person.

(b) Notwithstanding subsection (4)(a), where the Revenue Commissioners accept or undertake to accept a sum which is the full amount of their claim in respect of a liability, of a kind referred to in subparagraphs (i) to (iii) of paragraph (c) or (d) of subsection (2), as the case may be, of a disclosing person and the liability comprises of the liability relating to the matter in respect of which the disclosing person had voluntarily furnished a qualifying disclosure and the liability in respect of relevant matters, the following shall apply in relation to the disclosing person in respect of the relevant matters:

(i) for the purposes of subsection (2), paragraph (c) or (d) of that subsection, as the case may be, shall apply, subject to the following modifications:

(I) a reference to a specified sum shall be construed as a reference to an adjusted specified sum;

(II) a reference to a specified liability, shall be construed as a reference to the part of the total claim sum relating to the relevant matters;

(ii) the Revenue Commissioners shall be deemed to have accepted or undertaken to accept, as the case may be, the adjusted specified sum pursuant to an agreement, of a type referred to in paragraph (c) of subsection (2), made in the relevant period in which the Revenue Commissioners accepted or undertook to accept the total claim sum.

<[39]

(3) Notwithstanding any obligation as to secrecy imposed on them by the Acts or the Official Secrets Act, 1963

(a) the Revenue Commissioners shall, before the expiration of 3 months from the end of each relevant period, cause each such list referred to in subsection (2) in relation to that period to be published in Iris Oifigiúil, and

[14]>

(b) the Revenue Commissioners may at any time cause any such list referred to in subsection (2) to be publicised in such manner as they shall consider appropriate.

<[14]

[14]>

(b) the Revenue Commissioners may, at any time after each such list referred to in subsection (2) has been published as provided for in paragraph (a), cause any such list to be publicised or reproduced, or both, in whole or in part, in such manner, form or format as they consider appropriate.

<[14]

(4) [4]>Paragraph (c)<[4][4]>Paragraphs (c) and (d)<[4] of subsection (2) shall not apply in relation to a person in whose case—

[24]>

(a) the Revenue Commissioners are satisfied that, before any investigation or inquiry had been commenced by them or by any of their officers into any matter occasioning a liability referred to in [15]>that paragraph<[15][15]>those paragraphs<[15] of the person, the person had voluntarily furnished to them complete information in relation to and full particulars of that matter,

<[24]

[24]>

(a) the Revenue Commissioners are satisfied that, before any investigation or inquiry had been started by them or by any of their officers into any matter occasioning a liability referred to in those paragraphs, the person had voluntarily furnished to them a qualifying disclosure (within the meaning of section 1077E, section 116 of the Value-Added Tax Consolidation Act 2010 or section 134A of the Stamp Duties Consolidation Act 1999, as the case may be) in relation to and full particulars of that matter,

<[24]

[40]>

(b) section 72 of the Finance Act, 1988, or section 3 of the Waiver of Certain Tax, Interest and Penalties Act, 1993, [16]>applied, or<[16][16]>applied,<[16]

<[40]

(c) [41]>the specified sum referred to in [5]>paragraph (c)<[5][5]>Paragraph (c) or (d)<[5] of subsection (2)<[41][41]>the specified sum or the adjusted specified sum (within the meaning of subsection (2C) or (2D)) referred to in paragraph (c) or (d), as the case may be, of subsection (2), including as applied by subsection (2C) or (2D),<[41] [42]>does not exceed [7]>£10,000<[7][17]>[7]>€12,700<[7]<[17][17]>[18]>€12,700<[18][18]>€30,000<[18], or<[17]<[42] [42]>does not exceed the relevant amount referred to in paragraph (a) of subsection (4A) or, where an order has been made under paragraph (b) of that subsection, the amount specified in the last such order made, or<[42].

[43]>

[9]>

(d) the amount of fine or other penalty included in the specified sum referred to in paragraph (c) or (d), as the case may be, of subsection (2) does not exceed 15 per cent of the amount of tax included in that specified sum.

<[9]

<[43]

[43]>

(d) the amount of fine or other penalty included in the specified sum or the adjusted specified sum (within the meaning of subsection (2C) or (2D)) referred to in paragraph (c) or (d), as the case may be, of subsection (2), including as applied by subsection (2C) or (2D), does not exceed 15 per cent of the amount of tax included in that specified sum or adjusted specified sum.

<[43]

[19]>

(4A) (a) In this subsection—

the consumer price index number” means the All Items Consumer Price Index Number compiled by the Central Statistics Office;

the consumer price index number relevant to a year” means the consumer price index number at the mid-December before the commencement of that year expressed on the basis that the consumer price index at [44]>mid-December 2001 was 100<[44][44]>mid-December 2011 was 100<[44];

the Minister” means the [45]>Minister for Finance.<[45][45]>Minister for Finance;<[45]

[46]>

the relevant amount” means €35,000.

<[46]

[47]>

(b) The Minister shall, in the year 2010 and in every fifth year thereafter, by order provide, in accordance with paragraph (c), an amount in lieu of the amount referred to in subsection (4)(c), or where such an order has been made previously, in lieu of the amount specified in the last order so made.

<[47]

[47]>

(b) The Minister may, from time to time, by order provide, in accordance with paragraph (c), an amount in lieu of the relevant amount, or where an order has been made previously under this paragraph, in lieu of the amount specified in the last order so made.

<[47]

(c) For the purposes of paragraph (b) [48]>the amount referred to in subsection (4)(c) or in the last previous order made<[48][48]>the relevant amount or the amount referred to in the last previous order made<[48] under the said paragraph (b), as the case may be, shall be adjusted by—

(i) multiplying that amount by the consumer price index number relevant to the year in which the adjustment is made and dividing the product by the consumer price index number relevant to the year in which the amount was previously provided for, and

(ii) rounding the resulting amount up to the next €1,000.

(d) An order made under this subsection shall specify that the amount provided for by the order—

(i) takes effect from a specified date, being 1 January in the year in which the order is made, and

[49]>

(ii) does not apply to any case in which the specified liability referred to in paragraphs (c) and (d) of subsection (2) includes tax, the liability in respect of which arose before, or which relates to periods which commenced before, that specified date.

<[49]

[49]>

(ii) does not apply to any case in which—

(I) the specified liability referred to in paragraphs (c) and (d) of subsection (2), including as applied by subsection (2C) or (2D), or

(II) the aggregate referred to in subsection (4B)(b) in respect of paragraphs (a) and (b) of subsection (2),

includes tax, the liability in respect of which arose before, or which relates to periods which commenced before, that specified date.

<[49]

<[19]

[25]>

(4B) Paragraphs (a) and (b) of subsection (2) shall not apply in relation to a person in whose case—

(a) the amount of a penalty determined by a court does not exceed 15 per cent of, as appropriate—

(i) the amount of the difference referred to in subsection (11) or (12), as the case may be, of section 1077E,

(ii) the amount of the difference referred to in subsection (11) or (12), as the case may be, of section 116 of the Value-Added Tax Consolidation Act 2010, or

(iii) the amount of the difference referred to in subsection (7), (8) or (9), as the case may be, of section 134A of the Stamp Duties Consolidation Act 1999,

[50]>

(b) the aggregate of the—

(i) the tax due in respect of which the penalty is computed,

(ii) except in the case of tax due by virtue of paragraphs (g) and (h) of the definition of “the Acts”, interest on that tax, and

(iii) the penalty determined by a court, does not exceed €30,000, or

<[50]

[50]>

(b) the aggregate of—

(i) the tax due in respect of which the penalty is computed,

(ii) except in the case of tax due by virtue of paragraphs (g) and (h) of the definition of “the Acts”, the interest on that tax, and

(iii) the penalty determined by a court,

does not exceed the relevant amount referred to in paragraph (a) of subsection (4A) or, where an order has been made under paragraph (b) of that subsection, the amount specified in the last such order made, or

<[50]

(c) there has been a qualifying disclosure.

<[25]

(5) Any list referred to in subsection (2) shall specify in respect of each person named in the list such particulars as the Revenue Commissioners think fit—

(a) of the matter occasioning the fine or penalty of the kind referred to in subsection (2) imposed [26]>or determined<[26] on the person or, as the case may be, the liability of that kind to which the person was subject, [31]>and<[31]

(b) of any interest, fine or other monetary penalty, and of any other penalty or sanction, to which that person was liable, or which was imposed [27]>or determined<[27] on that person by a court, and which was occasioned by the matter referred to in [32]>paragraph (a)<[32][32]>paragraph (a), and<[32].

[33]>

(c) of any amount of tax determined under the Acts, whether paid or not, by reference to which a penalty was determined by a court in accordance with section 1077B.

<[33]

[6]>

(5A) Without prejudice to the generality of paragraph (a) of subsection (5), such particulars as are referred to in that paragraph may include—

(a) in a case to which paragraph (a) or (b) of subsection (2) applies, a description, in such summary form as the Revenue Commissioners may think fit, of the act, omission or offence (which may also include the circumstances in which the act or omission arose or the offence was committed) in respect of which the fine or penalty referred to in those paragraphs was imposed [28]>or determined<[28], and

(b) in a case to which paragraph (c) or (d) of subsection (2) applies, a description, in such summary form as the Revenue Commissioners may think fit, of the matter occasioning the specified liability (which may also include the circumstances in which that liability arose) in respect of which the Revenue Commissioners accepted, or undertook to accept, a settlement, in accordance with those paragraphs.

<[6]

[51]>

(5B) Any list referred to in subsection (2) shall, in a case to which subsection (2B) applies, specify, in such manner as the Revenue Commissioners think fit, that the person has failed to pay the specified sum or the adjusted specified sum (within the meaning of subsection (2C) or (2D)), as the case may be, of money within the relevant period.

<[51]

[1]

[-] [+] [-] [+]

Substituted by FA00 s162(1)(a)(i). Applies as respects fines or other penalties, which are imposed by a court, on or after 23 March 2000

[2]

[+]

Inserted by FA00 s162(1)(a)(ii). Applies as respects fines or other penalties, which are imposed by a court, on or after 23 March 2000

[3]

[+]

Inserted by FA00 s162(1)(b). Applies as respects fines or other penalties, which are imposed by a court, on or after 23 March 2000

[4]

[-] [+]

Substituted by FA00 s162(1)(c)(i). Applies as respects specified sums, which the Revenue Commissioners accepted, or undertook to accept, in settlement of a specified liability, on or after 23 March 2000

[5]

[-] [+]

Substituted by FA00 s162(1)(c)(ii). Applies as respects specified sums, which the Revenue Commissioners accepted, or undertook to accept, in settlement of a specified liability, on or after 23 March 2000

[6]

[+]

Inserted by FA00 s162(1)(d). Applies as respects specified sums, which the Revenue Commissioners accepted, or undertook to accept, in settlement of a specified liability, on or after 23 March 2000

[7]

[-] [+]

Substituted by FA01 sched5.

[8]

[-] [+]

Substituted by FA02 s126(1)(a)(i)(I). This section applies as respects fines or other penalties, which are imposed by a court, on or after 25 March 2002

[9]

[+]

Inserted by FA02 s126(1)(d)(iv). This section applies as respects specified sums, which the Revenue Commissioners accepted, or undertook to accept, in settlement of a specified liability, on or after 25 March 2002

[10]

[+]

Inserted by FA02 s126(1)(a)(i)(II). This section applies as respects fines or other penalties, which are imposed by a court, on or after 25 March 2002

[11]

[-] [+]

Substituted by FA02 s126(1)(a)(ii). This section applies as respects fines or other penalties, which are imposed by a court, on or after 25 March 2002

[12]

[-] [+]

Substituted by FA02 s126(1)(b)(i). This section applies as respects fines or other penalties, which are imposed by a court, on or after 25 March 2002

[13]

[-] [+]

Substituted by FA02 s126(1)(b)(ii). This section applies as respects fines or other penalties, which are imposed by a court, on or after 25 March 2002

[14]

[-] [+]

Substituted by FA02 s126(1)(c). This section applies as respects specified sums, which the Revenue Commissioners accepted, or undertook to accept, in settlement of a specified liability, on or after 25 March 2002

[15]

[-] [+]

Substituted by FA02 s126(1)(d)(i). This section applies as respects specified sums, which the Revenue Commissioners accepted, or undertook to accept, in settlement of a specified liability, on or after 25 March 2002

[16]

[-] [+]

Substituted by FA02 s126(1)(d)(ii). This section applies as respects specified sums, which the Revenue Commissioners accepted, or undertook to accept, in settlement of a specified liability, on or after 25 March 2002

[17]

[-] [+]

Substituted by FA02 s126(1)(d)(iii). This section applies as respects specified sums, which the Revenue Commissioners accepted, or undertook to accept, in settlement of a specified liability, on or after 25 March 2002

[18]

[-] [+]

Substituted by FA05 s143(1)(a).

[19]

[+]

Inserted by FA05 s143(1)(b). Note: S.I. No. 643 of 2010 which cannot be consolidated reads as follows: I, BRIAN LENIHAN, Minister for Finance, in exercise of the powers conferred on me by subsection (4A) (inserted by section 143 of the Finance Act 2005 (No. 5 of 2005)) of section 1086 of the Taxes Consolidation Act 1997 (No. 39 of 1997), hereby order, in accordance with paragraph (c) of that subsection, as follows: 1. This Order may be cited as the Taxes (Publication of Names of Tax Defaulters) Order 2010. 2. For the purposes of section 1086 of the Taxes Consolidation Act 1997 (No. 39 of 1997), the amount of €33,000 is specified as the amount in lieu of the amount of €30,000 referred to in subsection (4)(c) of that section. 3. The amount specified in paragraph 2–— (a) takes effect from 1 January 2010, and (b) does not apply to any case in which the specified liability referred to in paragraphs (c) and (d) of section 1086(2) of the Taxes Consolidation Act 1997 includes tax, the liability in respect of which arose before, or which relates to periods which commenced before, 1 January 2010. GIVEN under my Official Seal, 21 December 2010. BRIAN LEHIHAN, Minister for Finance.

[20]

[+]

Inserted by F(No.2)A08 sched5(part2)(1)(as)(i)(I). The enactments specified in Schedule 5 are amended or repealed to the extent and manner specified in that Schedule and, unless the contrary is stated, shall come into effect after 24 December 2008.

[21]

[+]

Inserted by F(No.2)A08 sched5(part2)(1)(as)(i)(II). The enactments specified in Schedule 5 are amended or repealed to the extent and manner specified in that Schedule and, unless the contrary is stated, shall come into effect after 24 December 2008.

[22]

[+]

Inserted by F(No.2)A08 sched5(part2)(1)(as)(i)(III). The enactments specified in Schedule 5 are amended or repealed to the extent and manner specified in that Schedule and, unless the contrary is stated, shall come into effect after 24 December 2008.

[23]

[-] [+]

Substituted by F(No.2)A08 sched5(part2)(1)(as)(ii). The enactments specified in Schedule 5 are amended or repealed to the extent and manner specified in that Schedule and, unless the contrary is stated, shall come into effect after 24 December 2008.

[24]

[-] [+]

Substituted by F(No.2)A08 sched5(part2)(1)(as)(iii). The enactments specified in Schedule 5 are amended or repealed to the extent and manner specified in that Schedule and, unless the contrary is stated, shall come into effect after 24 December 2008.

[25]

[+]

Inserted by F(No.2)A08 sched5(part2)(1)(as)(iv). The enactments specified in Schedule 5 are amended or repealed to the extent and manner specified in that Schedule and, unless the contrary is stated, shall come into effect after 24 December 2008.

[26]

[+]

Inserted by F(No.2)A08 sched5(part2)(1)(as)(v)(I). The enactments specified in Schedule 5 are amended or repealed to the extent and manner specified in that Schedule and, unless the contrary is stated, shall come into effect after 24 December 2008.

[27]

[+]

Inserted by F(No.2)A08 sched5(part2)(1)(as)(v)(II). The enactments specified in Schedule 5 are amended or repealed to the extent and manner specified in that Schedule and, unless the contrary is stated, shall come into effect after 24 December 2008.

[28]

[+]

Inserted by F(No.2)A08 sched5(part2)(1)(as)(vi). The enactments specified in Schedule 5 are amended or repealed to the extent and manner specified in that Schedule and, unless the contrary is stated, shall come into effect after 24 December 2008.

[29]

[+]

Inserted by FA11 s3(1)(k). Applies for the year of assessment 2011 and each subsequent year of assessment.

[30]

[+]

Inserted by FA11 s76(a).

[31]

[-]

Deleted by FA11 s76(b).

[32]

[-] [+]

Substituted by FA11 s76(b).

[33]

[+]

Inserted by FA11 s76(c).

[34]

[+]

Inserted by F(LPT)A12 s158 and sched(16).

[35]

[-] [+]

Substituted by FA16 s57(1)(a). Comes into operations on 1 January 2017.

[36]

[-] [+]

Substituted by FA16 s57(1)(b)(i). Comes into operations on 1 January 2017.

[37]

[-] [+]

Substituted by FA16 s57(1)(b)(ii). Comes into operations on 1 January 2017.

[38]

[-] [+]

Substituted by FA16 s57(1)(b)(iii). Comes into operations on 1 January 2017.

[39]

[+]

Inserted by FA16 s57(1)(c). Applies in relation to a person as respects specified sums referred to in paragraphs (c) and (d) of section 1086(2) of the Principal Act which the Revenue Commissioners accepted, or undertook to accept (including a sum that is the full amount of their claim), in settlement of a specified liability, referred to in the said paragraphs (c) and (d), on or after 1 January 2017.

[40]

[-]

Deleted by FA16 s57(1)(d)(i). Applies in relation to a person as respects specified sums referred to in paragraphs (c) and (d) of section 1086(2) of the Principal Act which the Revenue Commissioners accepted, or undertook to accept (including a sum that is the full amount of their claim), in settlement of a specified liability, referred to in the said paragraphs (c) and (d), on or after 1 January 2017.

[41]

[-] [+]

Substituted by FA16 s57(1)(d)(ii)(I). Applies in relation to a person as respects specified sums referred to in paragraphs (c) and (d) of section 1086(2) of the Principal Act which the Revenue Commissioners accepted, or undertook to accept (including a sum that is the full amount of their claim), in settlement of a specified liability, referred to in the said paragraphs (c) and (d), on or after 1 January 2017.

[42]

[-] [+]

Substituted by FA16 s57(1)(d)(ii)(II). Comes into operation on 25 December 2016.

[43]

[-] [+]

Substituted by FA16 s57(1)(d)(iii). Applies in relation to a person as respects specified sums referred to in paragraphs (c) and (d) of section 1086(2) of the Principal Act which the Revenue Commissioners accepted, or undertook to accept (including a sum that is the full amount of their claim), in settlement of a specified liability, referred to in the said paragraphs (c) and (d), on or after 1 January 2017.

[44]

[-] [+]

Substituted by FA16 s57(1)(e)(i)(I). Comes into operation on 25 December 2016.

[45]

[-] [+]

Substituted by FA16 s57(1)(e)(i)(II). Comes into operation on 25 December 2016.

[46]

[+]

Inserted by FA16 s57(1)(e)(i)(III). Comes into operation on 25 December 2016.

[47]

[-] [+]

Substituted by FA16 s57(1)(e)(ii). Comes into operation on 25 December 2016.

[48]

[-] [+]

Substituted by FA16 s57(1)(e)(iii). Comes into operation on 25 December 2016.

[49]

[-] [+]

Substituted by FA16 s57(1)(e)(iv). Comes into operations on 1 January 2017.

[50]

[-] [+]

Substituted by FA16 s57(1)(f). Comes into operations on 1 January 2017.

[51]

[+]

Inserted by FA16 s57(1)(g). Comes into operations on 1 January 2017.