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Amendment of section 126AA of Principal Act (further levy on certain financial institutions)
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60. The Principal Act is amended in section 126AA—
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(a) in subsection (1), in paragraph (d) of the definition of “base year”, by the substitution of “years 2021 and 2022” for “year 2021”,
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(b) by the substitution of the following subsection for subsection (2):
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“(2) (a) Subject to paragraph (b), a relevant person shall, for each of the years 2014 to 2022, not later than the due date in respect of that year, deliver to the Commissioners a statement in writing showing the assessable amount for that person.
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(b) In the case of the year 2022, the following persons shall not be regarded as relevant persons for the purposes of paragraph (a):
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(i) KBC Bank Ireland plc;
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(ii) Ulster Bank Ireland DAC.”,
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(c) in subsection (3), by the substitution of “Subject to subsection (3A), where at any time” for “Where at any time”, and
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(d) by the insertion of the following subsection after subsection (3):
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“(3A) Where the due date falls within the year 2022, the following persons shall not be regarded as relevant persons for the purposes of subsection (3):
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(a) KBC Bank Ireland plc;
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(b) Ulster Bank Ireland DAC.”.
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