Links from Section 28B | ||
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Act | Linked to | Context |
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, or |
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/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
|
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
|
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, |
|
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, |
|
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, |
|
https://revisedacts.lawreform.ie/eli/1991/act/17/section/58C/revised/en/html |
unresolved |
(ii) the employer’s name is entered in the register established and maintained under section 58C of the Child Care Act 1991, |
https://revisedacts.lawreform.ie/eli/1991/act/17/section/58C/revised/en/html |
unresolved |
(ii) the employer’s name is entered in the register established and maintained under section 58C of the Child Care Act 1991, |
S.I. No. 217 of 2021 |
“public health restrictions” means restrictions for the purpose of preventing, or reducing the risk of, the transmission of Covid-19 provided for in the Health Act 1947 (Section 31A - Temporary Restrictions) (Covid-19) (No. 2) Regulations 2021 (S.I. No. 217 of 2021); |
|
S.I. No. 736 of 2021 |
“relevant amendments” means Regulations 5 to 8 of the Health Act 1947 (Section 31A - Temporary Restrictions) (Covid-19) (No. 2) (Amendment) (No. 22) Regulations 2021 (S.I. No. 736 of 2021); |
|
section 2 |
“contribution week” has the same meaning as it has in section 2 of the Social Welfare Consolidation Act 2005; |
|
Social Welfare Consolidation Act 2005 |
“contribution week” has the same meaning as it has in section 2 of the Social Welfare Consolidation Act 2005; |
|
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; |
|
Taxes Consolidation Act, 1997 |
“proprietary director”, in relation to a company, has the same meaning as it has in section 472 of the Act; |
|
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. |
|
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. |
|
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
|
|
Taxes Consolidation Act, 1997 |
(14A) 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. |
|
Taxes Consolidation Act, 1997 |
(7) Subject to
|
|
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. |
|
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. |
|
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. |
|
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. |
|
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. |
|
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. |
|
Taxes Consolidation Act, 1997 |
“Act” means the Taxes Consolidation Act 1997; |
|
Links to Section 28B (from within TaxSource Total) | ||
Act | Linked from | Context |
28A.“Objectives of section 28B, purposes for which its provisions are enacted and certain duty of Minister for Finance respecting those provisions’ operation |
||
(1) The objectives of section 28B are to provide— |
||
(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: |
||
(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)). |
||
(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— |
||
28A. Objectives of section 28B, purposes for which its provisions are enacted and certain duty of Minister for Finance respecting those provisions’ operation |
||
(1) The objectives of section 28B are to provide— |
||
(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: |
||
(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)). |
||
(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
|
||
(b)section 28B, |
||
(b)section 28B, |
||
“Covid-19 relevant tax” means relevant tax, as referred to in subsection (12) of section 28B, due and payable during Period 1 in accordance with that subsection; |
||
(5) Where this section applies to an employer, section 28B(15) shall not apply to the employer’s liability in respect of Covid-19 relevant tax. |
||
Taxes Consolidation Act, 1997 |
(b)section 28B of the Emergency Measures in the Public Interest (Covid-19) Act 2020, |
|
Taxes Consolidation Act, 1997 |
(b)section 28B of the Emergency Measures in the Public Interest (Covid-19) Act 2020, |
|
Value-Added Tax Consolidation Act 2010 |
(b)section 28B of the Emergency Measures in the Public Interest (Covid-19) Act 2020, |