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Financial Provisions (Covid-19) (No. 2) Act 2020 (No. 8)Introductory textActs Referred to1. Definitions2. Amendment of Part 7 of Act of 20203. Covid-19: special warehousing and interest provisions (income tax and universal social charge)4. Covid-19: special warehousing and interest provisions (value-added tax)5. Covid-19: special warehousing and interest provisions (contributions)6. Interest on overdue tax - supplementary provision7. Stay and spend tax credit8. Amendment of section 477C of Act of 19979. Amendment of section 118 of Act of 199710. Covid-19 losses11. Accelerated loss relief for certain accounting periods12. Amendment of section 46 of Act of 201013. Short title
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AI Summary of Introductory text

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Version status: | Document consolidation status: No known changes
Version date: 1 August 2020 - onwards

Introductory text

Number 8 of 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:

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