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Table of Contents
Energy (Windfall Gains in the Energy Sector) (Temporary Solidarity Contribution) Act 2023 (No. 23)Introductory TextActs Referred ToPart 1 Preliminary and General (ss. 1-3)1. Short title and commencement2. Interpretation3. ExpensesPart 2 Provisions relating to temporary solidarity contribution (ss. 4-16)4. Temporary solidarity contribution5. Anti-avoidance6. Care and management of temporary solidarity contribution7. Notice to Revenue Commissioners8. Returns9. Action by person acting under authority10. Assessments and enquiries11. Revenue assessment12. Notice of Revenue assessment13. Amended assessment14. Application of expression of doubt15. Appeal to Appeal Commissioners16. Obligation to keep certain recordsPart 3 Enforcement (ss. 17-22)17. Surcharge for late return18. Interest on overdue amounts19. Penalties for failure to deliver a return etc.20. Penalty for failure to keep records21. Other penalties22. OffencesPart 4 Amendment of other acts (ss. 23-26)23. Insertion of new Part 24B in Act of 199724. Consequential amendments to Act of 199725. Amendment of Ministers and Secretaries (Amendment) Act 201126. Amendment of Finance (Tax Appeals) Act 2015Schedule - Consequential amendments to Act of 1997
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Version status: | Document consolidation status: No known changes
Version date: 17 July 2023 - onwards
Part 1 Preliminary and General (ss. 1-3)
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1. Short title and commencement | |||
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2. Interpretation | |||
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3. Expenses |