Financial Provisions (Covid-19) (No. 2) Act 2020

/static/images/base/harp.jpg


Number 8 of 2020


FINANCIAL PROVISIONS (COVID-19) (NO. 2) ACT 2020


CONTENTS

1. Definitions

2. Amendment of Part 7 of Act of 2020

3. Covid-19: special warehousing and interest provisions (income tax and universal social charge)

4. Covid-19: special warehousing and interest provisions (value-added tax)

5. Covid-19: special warehousing and interest provisions (contributions)

6. Interest on overdue tax - supplementary provision

7. Stay and spend tax credit

8. Amendment of section 477C of Act of 1997

9. Amendment of section 118 of Act of 1997

10. Covid-19 losses

11. Accelerated loss relief for certain accounting periods

12. Amendment of section 46 of Act of 2010

13. Short title


Acts Referred to

Bankruptcy Act 1988 (No. 27)

Capital Acquisitions Tax Consolidation Act 2003 (No. 1)

Child Care Act 1991 (No. 17)

Companies Act 2014 (No. 38)

Customs Act 2015 (No. 18)

Emergency Measures in the Public Interest (Covid-19) Act 2020 (No. 2)

Finance (Local Property Tax) Act 2012 (No. 52)

Finance Act 2001 (No. 7)

Health Act 1947 (No. 28)

Public Health (Alcohol) Act 2018 (No. 24)

Social Welfare Consolidation Act 2005 (No. 26)

Stamp Duties Consolidation Act 1999 (No. 31)

Taxes Consolidation Act 1997 (No. 39)

Tourist Traffic Act 1939 (No. 24)

Tourist Traffic Act 1957 (No. 27)

Value-Added Tax Consolidation Act 2010 (No. 31)

/static/images/base/harp.jpg


Number 8 of 2020


FINANCIAL PROVISIONS (COVID-19) (NO. 2) ACT 2020


An Act to provide for the imposition, repeal, remission, alteration and regulation of taxation; to otherwise make further provision in connection with finance; to amend Part 7 of the Emergency Measures in the Public Interest (Covid-19) Act 2020 and otherwise make provision for supports to employers; and to provide for related matters.

[1st August, 2020]

Be it enacted by the Oireachtas as follows: