Universal Social Charge Regulations 2011
- Section 1 — Citation and commencement
- Section 2 — Interpretation
- Section 3 — Intermediate employers
- Section 4 — Liability for payment of deduction and entitlement to payment of repayment
- Section 5 — Delegation of functions of Revenue Commissioners
- Section 6 — Service by post or electronic means
- Section 7 — Combined documents for USC and income tax
- Section 8 — Determination of rate cut-off points
- Section 9 — Transitional arrangements concerning determination of rate cut-off points in absence of certificate of rate cut-off points
- Section 10 — Notification of determination of rate cut-off points