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Act | Linked to | Context |
unresolved |
(2) In subsection (1) “relevant matters” means the matters described in Part II of the Political declaration setting out the framework for the future relationship between the European Union and the United Kingdom1. |
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unresolved |
1 OJ No. C384I, 12.11.2019, p. 178 |
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2020/en/act/pub/0002/sec0028.html |
unresolved |
(1)section 28 of the Act of 2020 is amended— |
2020/en/act/pub/0002/sec0028.html |
unresolved |
(a) an individual who, in relation to the employer, is or was a specified employee for the purposes of section 28, and |
2020/en/act/pub/0002/sec0028.html |
unresolved |
(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. |
2020/en/act/pub/0002/sec0028.html |
unresolved |
(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. |
2020/en/act/pub/0002/sec0028.html |
unresolved |
(e) In this subsection “emoluments”, “employee” and “employer” have the same meanings as they have in section 28 of the Act of 2020. |
2020/en/act/pub/0002/sec0028A.html |
unresolved |
(21) Where the Minister makes a determination of the kind lastly referred to in section 28A(6), the Minister shall, as he or she deems fit and necessary— |
2020/en/act/pub/0002/sec0028A.html |
unresolved |
(I) fulfil, better, the objectives specified in section 28A(1), or |
2020/en/act/pub/0002/sec0028A.html |
unresolved |
(II) facilitate the furtherance of any of the purposes specified in section 28A(2), |
2020/en/act/pub/0002/sec0028A.html |
unresolved |
(I) fulfil, better, the objectives specified in section 28A(1), or |
2020/en/act/pub/0002/sec0028A.html |
unresolved |
(II) facilitate the furtherance of any of the purposes specified in section 28A(2), |
2020/en/act/pub/0002/sec0028B.html |
unresolved |
28A.“Objectives of section 28B, purposes for which its provisions are enacted and certain duty of Minister for Finance respecting those provisions’ operation |
2020/en/act/pub/0002/sec0028B.html |
unresolved |
(1) The objectives of section 28B are to provide— |
2020/en/act/pub/0002/sec0028B.html |
unresolved |
(3) The purposes for which the several provisions of section 28B (in this section referred to as the ‘wage subsidy scheme’) are, in furtherance of the foregoing objectives, enacted are: |
2020/en/act/pub/0002/sec0028B.html |
unresolved |
(4) It shall be the duty of the Minister for Finance to monitor and superintend the administration of the wage subsidy scheme (but this subsection does not derogate from the function of care and management conferred on the Revenue Commissioners by section 28B(19)). |
2020/en/act/pub/0002/sec0028B.html |
unresolved |
(6) Following an assessment under subsection (5), it shall be the duty of the Minister for Finance, after consultation with the Minister for Public Expenditure and Reform and the Minister for Employment Affairs and Social Protection, to determine whether it is necessary to exercise any or all of the powers under paragraphs (a) to (c) of subsection (21) of section 28B so, as appropriate, to— |
Child Care Act, 1991 |
(ii) the employer’s name is entered in the register established and maintained under section 58C of the Child Care Act 1991, |
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Child Care Act, 1991 |
(ii) the employer’s name is entered in the register established and maintained under section 58C of the Child Care Act 1991, |
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section 2 |
“contribution week” has the same meaning as it has in section 2 of the Social Welfare Consolidation Act 2005; |
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Social Welfare Consolidation Act 2005 |
“contribution week” has the same meaning as it has in section 2 of the Social Welfare Consolidation Act 2005; |
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Taxes Consolidation Act, 1997 |
and, for the purposes of this definition, the question of whether an individual is connected with any other person shall be determined in accordance with section 10 of the Act as it applies for the purposes of the Capital Gains Tax Acts; |
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Taxes Consolidation Act, 1997 |
(i) in any case where the employer is a company, an individual who is a proprietary director (within the meaning of section 472 of the Act) of the company, and |
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Taxes Consolidation Act, 1997 |
(19) 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 |
(10) 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 wage subsidy payment has been paid by Revenue Commissioners for an income tax month shall be published on the website of the Revenue Commissioners— |
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Taxes Consolidation Act, 1997 |
(18) 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 |
(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 |
(7) Subject to subsections (8) and (9), where this section applies to an employer, then, following the notification by the employer of the payment of emoluments to a qualifying employee in an income tax month in the qualifying period in accordance with Regulation 10 of the Regulations, the following provisions shall apply where such notification was received by the Revenue Commissioners no later than the return date (within the meaning of section 983 of the Act) for the income tax month: |
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Taxes Consolidation Act, 1997 |
(d) a payment or aggregate payment required under this subsection to be made by the Revenue Commissioners to the employer in respect of an income tax month in relation to a qualifying employee or qualifying employees shall be made by the Revenue Commissioners as soon as may be practicable after the return date (within the meaning of section 983 of the Act) for the income tax month concerned; |
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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 |
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 |
(16)Subsections (3) to (5) of section 1080 of the Act shall apply in relation to interest payable under subsection (15) as they apply in relation to interest payable under section 1080 of the Act. |
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Taxes Consolidation Act, 1997 |
(16)Subsections (3) to (5) of section 1080 of the Act shall apply in relation to interest payable under subsection (15) as they apply in relation to interest payable under section 1080 of the Act. |
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Taxes Consolidation Act, 1997 |
(d) the employer is throughout the qualifying period eligible for a tax clearance certificate, within the meaning of section 1095 of the Act, to be issued to him or her. |
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Taxes Consolidation Act, 1997 |
“Act” means the Taxes Consolidation Act 1997; |
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Links to Section 2 (from within TaxSource Total) | ||
None |