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Emergency Measures in the Public Interest (Covid-19) Act 2020 (No. 2)Introductory TextActs Referred toPart 1 Preliminary and General (ss. 1-2)1. Short title, commencement and operation2. DefinitionPart 7 Covid-19: Temporary Wage Subsidy Provisions (ss. 28-28D)28. Covid-19: temporary wage subsidy provisions28A. Objectives of section 28B, purposes for which its provisions are enacted and certain duty of Minister for Finance respecting those provisions’ operation28B. Covid-19: employment wage subsidy scheme28C. Covid-19: special warehousing and interest (relevant tax due under section 28(9))28D. Covid-19: special warehousing and interest (relevant tax due under section 28B(11))Part 8 Amendment to Redundancy Payments Act 1967 (s. 29)29. Operation of section 12 - emergency period
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AI Summary of 28C. Covid-19: special warehousing and interest (relevant tax due under section 28(9))

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Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 12 November 2024 - onwards
Version 4 of 4

28C. Covid-19: special warehousing and interest (relevant tax due under section 28(9))

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

'the Acts' means -

(a) Parts 18C and 18D of the Taxes Consolidation Act 1997,

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

(c) the Capital Acquisitions Tax Consolidation Act 2003 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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