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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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AI Summary of 21. Other penalties

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Version status: In force | Document consolidation status: No known changes
Version date: 2 August 2023 - onwards
Version 2 of 2

21. Other penalties

(1) Section 1077F of the Act of 1997 shall apply to the temporary solidarity contribution, subject to the following modifications:

(a) a reference to the Acts shall be construed as including a reference to this Act;

(b) a reference to tax shall be construed as including a reference to temporary solidarity contribution;

(c) a reference to income, profits or gains shall be construed as a reference to taxable profits;

(d) a reference to a period shall be construed as a reference to a chargeable period;

(e) a reference to a return shall be construed as a reference to a return within the meaning of this Act.

(2) For the purposes of subsection (1), Schedule 29 to the Act of 1997 shall be construed as including a reference to section 8(1) in column 1 of that Schedule.

(3) Sections 1094 and 1095 of the Act of 1997 shall apply to the temporary solidarity contribution, subject to the following modifications:

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