Finance (Covid-19 and Miscellaneous Provisions) Act 2022
|
Amendment of section 1080B of Act of 1997 | ||
|
6. Section 1080B of the Act of 1997 is amended— | ||
(a) in subsection (1)— | ||
(i) by the substitution of “Subject to subsection (1A), in this section” for “In this section”, and | ||
(ii) by the insertion of the following definition: | ||
“‘Covid-19 entitlement’ means an entitlement to payment of an amount under— | ||
(a) section 485, | ||
(b) section 28B of the Emergency Measures in the Public Interest (Covid-19) Act 2020 , | ||
(c) any of the following schemes: | ||
(i) the scheme commonly known as the Live Performance Support Scheme Strand II; | ||
(ii) the scheme commonly known as the Live Performance Support Scheme Phase 3; | ||
(iii) the scheme commonly known as the Live Performance Restart Grant Scheme; | ||
(iv) the scheme commonly known as the Live Local Performance Support Scheme; | ||
(v) the scheme commonly known as the Commercial Entertainment Capital Grant Scheme; | ||
(vi) the scheme commonly known as the Music and Entertainment Business Assistance Scheme; | ||
(vii) the scheme commonly known as the Attractions and Activity Tourism Operators Business Continuity Scheme 2022; | ||
(viii) the scheme commonly known as the Strategic Tourism Transport Business Continuity Scheme 2022; | ||
(ix) the scheme commonly known as the Strategic Ireland Based Inbound Agents Tourism Business Continuity Scheme 2022; | ||
(x) the scheme commonly known as the Tourism Accommodation Providers Business Continuity Scheme 2022; | ||
(xi) the scheme commonly known as the Sustaining Enterprise Fund; | ||
(xii) the scheme commonly known as the Accelerated Recovery Fund; | ||
(xiii) the scheme commonly known as the Support for Licensed Outbound Travel Agents and Tour Operators; | ||
(xiv) the scheme commonly known as the Temporary Covid-19 Supports for Commercial Bus Operators, | ||
or | ||
(d) a scheme designated for the purpose of this paragraph by order of the Revenue Commissioners under subsection (1B);”, | ||
(b) by the insertion of the following subsections after subsection (1): | ||
“(1A) Where a relevant person has a Covid-19 entitlement— | ||
(a) which arises out of circumstances occurring in a period falling between 1 January 2022 and 30 April 2022, or | ||
(b) which arises out of circumstances occurring in a period falling prior to 1 January 2022, resulting in an amount becoming payable to the relevant person between 1 January 2022 and 30 April 2022, | ||
then, in this section— | ||
‘Period 1’, in relation to the relevant person, means the period— | ||
(a) beginning on the date on which— | ||
(i) preliminary tax appropriate to the tax year 2020 for income tax purposes, and | ||
(ii) income tax appropriate to the tax year 2019, | ||
are due and payable, and | ||
(b) ending on 30 April 2022; | ||
‘Period 2’, in relation to the relevant person, means the period beginning on 1 May 2022 and ending on 30 April 2023; | ||
‘Period 3’, in relation to the relevant person, means the period beginning on 1 May 2023 and ending on the day on which the relevant person has discharged the Covid-19 income tax in full. | ||
(1B) The Revenue Commissioners may designate by order a scheme for the purpose of paragraph (d) of the definition of ‘Covid-19 entitlement’ in subsection (1), where they are satisfied that the scheme is similar in nature and objective to a scheme referred to in paragraph (c) of that definition.”, | ||
and | ||
(c) by the substitution of the following subsection for subsection (8): | ||
“(8) An officer of the Revenue Commissioners may make such enquiries as he or she considers necessary to satisfy himself or herself as to whether— | ||
(a) a relevant person’s total income for 2020 or 2021, as the case may be, is less than 75 per cent of the relevant person’s total income for 2019, | ||
(b) where a relevant person was not a relevant person for 2019, the relevant person is unable to pay the relevant person’s Covid-19 income tax in 2020 or 2021, as the case may be, or | ||
(c) the relevant person has a Covid-19 entitlement— | ||
(i) which arises out of circumstances occurring in a period falling between 1 January 2022 and 30 April 2022, or | ||
(ii) which arises out of circumstances occurring in a period falling prior to 1 January 2022, resulting in an amount becoming payable to the relevant person between 1 January 2022 and 30 April 2022, | ||
as the case may be.”. |