Financial Provisions (Covid-19) (No. 2) Act 2020
An Act to provide for the imposition, repeal, remission, alteration and regulation of taxation; to otherwise make further provision in connection with finance; to amend Part 7 of the Emergency Measures in the Public Interest (Covid-19) Act 2020 and otherwise make provision for supports to employers; and to provide for related matters.
[1st August, 2020]
Be it enacted by the Oireachtas as follows:
1. Definitions
In this Act—
“Act of 1997” means the Taxes Consolidation Act 1997;
“Act of 2010” means the Value-Added Tax Consolidation Act 2010;
“Act of 2020” means the Emergency Measures in the Public Interest (Covid-19) Act 2020.