Links from Section 5 | ||
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Act | Linked to | Context |
2020/en/act/pub/0002/COVIDA20.html |
unresolved |
“Covid-19” has the same meaning as it has in the Emergency Measures in the Public Interest (Covid-19) Act 2020; |
2020/en/act/pub/0002/sec0013.html |
unresolved |
“Covid-19 liabilities” means, subject to subsections (13) and (14), the contributions that an employer is liable to pay under section 13 in respect of income tax months in Period 1, to the Collector-General; |
31A |
(a) the day on which the employer’s business ceased to be subject to restrictions provided for in regulations made under sections 5 and 31A of the Health Act 1947, and |
|
Health Act 1947 |
(a) the day on which the employer’s business ceased to be subject to restrictions provided for in regulations made under sections 5 and 31A of the Health Act 1947, and |
|
section 17A |
(b) who complies with the requirement to file returns under section 17A, and |
|
section 17A |
(b) the employer complies with the employer’s obligations under section 17A, |
|
section 17A |
(b) the employer complies with the employer’s obligations under section 17A, |
|
section 17B |
The Social Welfare Consolidation Act 2005 is amended by inserting the following section after section 17B: |
|
section 17B |
(a)subsections (1) and (2) of section 17B, |
|
sections 5 |
(a) the day on which the employer’s business ceased to be subject to restrictions provided for in regulations made under sections 5 and 31A of the Health Act 1947, and |
|
Social Welfare Consolidation Act 2005 |
The Social Welfare Consolidation Act 2005 is amended by inserting the following section after section 17B: |
|
Taxes Consolidation Act, 1997 |
(12)Section 960E(2) of the Act of 1997 shall not apply in respect of Covid-19 liabilities where the employer concerned complies with the employer’s requirement to file returns under section 17A. |
|
Taxes Consolidation Act, 1997 |
“inspector of taxes” means an inspector of taxes appointed under section 852 of the Act of 1997; |
|
Taxes Consolidation Act, 1997 |
(12)Section 960E(2) of the Act of 1997 shall not apply in respect of Covid-19 liabilities where the employer concerned complies with the employer’s requirement to file returns under section 17A. |
|
Taxes Consolidation Act, 1997 |
(13) Where the Collector-General has, under section 985G(7) of the Act of 1997, varied the due date for payment of any income tax due in respect of an income tax month such that an employer may pay such tax liabilities quarterly, liabilities in respect of contributions for any income tax months which are due from the employer at the same time as liabilities for income tax months within Period 1 shall be treated as Covid-19 liabilities. |
|
Taxes Consolidation Act, 1997 |
(a) the Collector-General has, under section 985G(7) of the Act of 1997, varied the due date for payment of any income tax due in respect of an income tax month such that an employer may pay such tax liabilities annually, and |
|
Taxes Consolidation Act, 1997 |
(5) An inspector of taxes, or such other officer as the Revenue Commissioners have nominated for the purposes of section 990 of the Act of 1997, may make such enquiries as he or she considers necessary to satisfy himself or herself as to whether an employer is unable to pay all or part of the employer’s Covid-19 liabilities. |
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Taxes Consolidation Act, 1997 |
(b)section 991 of the Act of 1997, and |
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Links to Section 5 (from within TaxSource Total) | ||
None |