Links from Section 28 | ||
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Act | Linked to | Context |
Payment of Wages Act 1991 |
(f) the employer shall include, and separately identify, in the statement of wages and deductions from wages required to be given by the employer to the specified employee under section 4 of the Payment of Wages Act 1991, details of the additional amount paid by the employer to a specified employee in accordance with paragraph (d) and that additional amount shall be treated as part of the gross pay of the specified employee for the purpose of the Regulations, |
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Payment of Wages Act 1991 |
(15) Where an employer fails to comply with the provisions of subsection (5)(f) in relation to a specified employee with respect to the giving to the employee of a statement of wages and deductions from wages under section 4 of the Payment of Wages Act 1991, the employer shall be liable to a penalty as if that failure were a failure to comply with the Regulations, and the provisions of section 987 of the Act shall apply, with any necessary modifications, in relation to a penalty under this subsection as they apply in relation to a penalty for a failure to comply with the Regulations. |
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section 4 |
(f) the employer shall include, and separately identify, in the statement of wages and deductions from wages required to be given by the employer to the specified employee under section 4 of the Payment of Wages Act 1991, details of the additional amount paid by the employer to a specified employee in accordance with paragraph (d) and that additional amount shall be treated as part of the gross pay of the specified employee for the purpose of the Regulations, |
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section 4 |
(15) Where an employer fails to comply with the provisions of subsection (5)(f) in relation to a specified employee with respect to the giving to the employee of a statement of wages and deductions from wages under section 4 of the Payment of Wages Act 1991, the employer shall be liable to a penalty as if that failure were a failure to comply with the Regulations, and the provisions of section 987 of the Act shall apply, with any necessary modifications, in relation to a penalty under this subsection as they apply in relation to a penalty for a failure to comply with the Regulations. |
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Taxes Consolidation Act, 1997 |
(e) notwithstanding any other provision of the Act, the additional amount paid by the employer to a specified employee in accordance with paragraph (d) shall not be regarded as emoluments of the specified employee for the purposes of Chapter 4 of Part 42 of the Act and the Regulations, but shall be treated as income chargeable to tax on the specified employee under Schedule E within the meaning of section 19 of the Act, |
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Taxes Consolidation Act, 1997 |
(18) The administration of this section shall be under the care and management of the Revenue Commissioners and section 849 of the Act shall apply for this purpose with any necessary modifications as it applies in relation to tax within the meaning of that section. |
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Taxes Consolidation Act, 1997 |
(8) Notwithstanding any obligation imposed on the Revenue Commissioners under section 851A of the Act or any other enactment in relation to the confidentiality of taxpayer information (within the meaning of that section), the names and addresses of all employers to whom a temporary wage subsidy has been paid by the Revenue Commissioners shall be published on the website of the Revenue Commissioners. |
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Taxes Consolidation Act, 1997 |
(17) Notwithstanding any obligation imposed on the Revenue Commissioners under section 851A of the Act or any other enactment in relation to the confidentiality of taxpayer information (within the meaning of that section) or any obligation imposed on the Minister for Employment Affairs and Social Protection under the Social Welfare Acts or any other enactment in relation to the confidentiality of information relating to employers and insured persons or other persons entitled to benefits or assistance under those Acts, information relevant to the effective operation of this section may be exchanged between the Minister for Employment Affairs and Social Protection and the Revenue Commissioners. |
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Taxes Consolidation Act, 1997 |
(12A) A person aggrieved by an assessment or an amended assessment to relevant tax made on that person may appeal the assessment or amended assessment, as the case may be, to the Appeal Commissioners, in accordance with section 949I of the Act, within the period of 30 days after the date of the notice of assessment or the amended assessment, as may be appropriate. |
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Taxes Consolidation Act, 1997 |
(ii) has submitted the return required under section 985G of the Act for the month of February 2020 on or before the return date (within the meaning of section 983 of the Act) for that month; |
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Taxes Consolidation Act, 1997 |
(ii) has submitted the return required under section 985G of the Act for the month of February 2020 on or before the return date (within the meaning of section 983 of the Act) for that month; |
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Taxes Consolidation Act, 1997 |
(15) Where an employer fails to comply with the provisions of subsection (5)(f) in relation to a specified employee with respect to the giving to the employee of a statement of wages and deductions from wages under section 4 of the Payment of Wages Act 1991, the employer shall be liable to a penalty as if that failure were a failure to comply with the Regulations, and the provisions of section 987 of the Act shall apply, with any necessary modifications, in relation to a penalty under this subsection as they apply in relation to a penalty for a failure to comply with the Regulations. |
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Taxes Consolidation Act, 1997 |
and the provisions of subsections (3) to (10) of section 1078, and section 1079, of the Act shall, with any necessary modifications, apply for the purposes of this subsection as they apply for the purposes of offences in relation to tax within the meaning of section 1078 of the Act. |
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Taxes Consolidation Act, 1997 |
and the provisions of subsections (3) to (10) of section 1078, and section 1079, of the Act shall, with any necessary modifications, apply for the purposes of this subsection as they apply for the purposes of offences in relation to tax within the meaning of section 1078 of the Act. |
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Taxes Consolidation Act, 1997 |
and the provisions of subsections (3) to (10) of section 1078, and section 1079, of the Act shall, with any necessary modifications, apply for the purposes of this subsection as they apply for the purposes of offences in relation to tax within the meaning of section 1078 of the Act. |
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Taxes Consolidation Act, 1997 |
(14)Subsections (3) to (5) of section 1080 of the Act shall apply in relation to interest payable under subsection (13) as they apply in relation to interest payable under section 1080 of the Act. |
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Taxes Consolidation Act, 1997 |
(14)Subsections (3) to (5) of section 1080 of the Act shall apply in relation to interest payable under subsection (13) as they apply in relation to interest payable under section 1080 of the Act. |
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Taxes Consolidation Act, 1997 |
“Act” means the Taxes Consolidation Act 1997; |
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Links to Section 28 (from within TaxSource Total) | ||
Act | Linked from | Context |
(1)section 28 of the Act of 2020 is amended— |
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(a) an individual who, in relation to the employer, is or was a specified employee for the purposes of section 28, and |
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(9) Where, following the notification by an employer of the payment of emoluments to any qualifying employee in the period from 1 July 2020 to 31 August 2020 in accordance with Regulation 10 of the Regulations, the employer would be entitled under section 28 to be paid a temporary wage subsidy (within the meaning of that section) by the Revenue Commissioners in relation to that qualifying employee, the employer shall not be entitled under this section to be paid a wage subsidy payment by the Revenue Commissioners in relation to that qualifying employee. |
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(3)(a)Subsection (1)(a)(ii) and (b) shall be deemed to have come into operation on 26 March 2020 and shall apply and have effect in relation to an employee as on and from the latest of that date, the date the employee’s employer has satisfied the conditions specified in section 28(4) of the Act of 2020 or the date of the employee’s return to work with the employer concerned. |
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(e) In this subsection “emoluments”, “employee” and “employer” have the same meanings as they have in section 28 of the Act of 2020. |
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(a) an individual, who, in relation to the employer is or was a specified employee for the purposes of section 28, or |
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(9) Where, following the notification by an employer of the payment of emoluments to any qualifying employee in the period from 1 July 2020 to 31 August 2020 in accordance with Regulation 10 of the Regulations, the employer would be entitled under section 28 to be paid a temporary wage subsidy (within the meaning of that section) by the Revenue Commissioners in relation to that qualifying employee, the employer shall not be entitled under this section to be paid a wage subsidy payment by the Revenue Commissioners in relation to that qualifying employee. |
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28C. Covid-19: special warehousing and interest (relevant tax due under section 28(9)) |
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“Covid-19 relevant tax” means relevant tax, as referred to in subsection (10) of section 28, due and payable during Period 1 in accordance with that subsection; |
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(5) Where this section applies to an employer, section 28(13) shall not apply to the employer’s liability in respect of Covid-19 relevant tax. |
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(v)section 28(13) of the Emergency Measures in the Public Interest (Covid-19) Act 2020. |
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Taxes Consolidation Act, 1997 |
(v)section 28(13) of the Emergency Measures in the Public Interest (Covid-19) Act 2020. |