991B. Covid-19: special warehousing and interest provisions.

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Taxes Consolidation Act, 1997 (No. 39)
Management Provisions (ss. 849-1104)
Part 42 Collection and Recovery (ss. 960-1006B)
Chapter 4 Collection and recovery of income tax on certain emoluments (PAYE system) (ss. 983-997A)
991B. Covid-19: special warehousing and interest provisions.

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Version status: In force | Document consolidation status: Updated to reflect all known changes

Version date: 12 November 2024 - onwards

Version 6 of 6

(1) Subject to subsection (1A), in this section -

'the Acts' means -

(a) Parts 18C and 18D,

(b) the Stamp Duties Consolidation Act 1999 and the enactments amending or extending that Act,

(d) the Value-Added Tax Consolidation Act 2010 and the enactments amending or extending that Act,

(e) the Finance (Local Property Tax) Act 2012 and the enactments amending or extending that Act,

(f) the Customs Act 2015 and the enactments amending or extending that Act,

(g) the Capital Gains Tax Acts,

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