Finance Act, 1983

Chapter III

Income Levy

Income levy.

16.—(1) With effect from the 6th day of April, 1983, there shall be paid, subject to and in accordance with the provisions of subsection (2), by or in respect of an individual who is over the age of sixteen years, a levy (which shall be known as “income levy”).

(2) The provisions of—

(a) sections 1 , 16 to 18 , 20 to 23 , 25 , 26 , 27 (2), 28 and 30 of the Youth Employment Agency Act, 1981 (referred to in this subsection as “the Act”), and

(b) the Youth Employment Levy Regulations, 1982 (S.I. No. 84 of 1982), and the Youth Employment Levy (Amendment) Regulations, 1983 (S.I. No. 52 of 1983), (referred to in this subsection as “the Regulations”),

shall, with the following modifications and with any other necessary modifications, apply in relation to income levy as they apply in relation to Youth Employment Levy—

(i) in section 1(1) of the Act, the definition of “the Agency” shall be deleted,

(ii) in sections 16, 17 and 18 of the Act, references to an individual referred to in section 15 of the Act shall be construed as references to an individual mentioned in subsection (1) of this section,

(iii) references in the Act and in the Regulations (other than Regulation 21 of the Youth Employment Levy Regulations, 1982) to the Minister for Labour shall be construed as references to the Revenue Commissioners,

(iv) references in the Act and in the Regulations to Youth Employment Levy shall be construed as references to income levy,

(v) references in the Act and in the Regulations to a contribution year shall be construed as references to the year beginning on the 6th day of April, 1983, and ending on the 5th day of April, 1984, and

(vi) in Regulation 21 of the Youth Employment Levy Regulations, 1982, the reference to the Minister for Labour shall be construed as a reference to the Collector-General, and Regulation 22 of those Regulations shall be deleted.