Finance Act 2022
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SCHEDULE Miscellaneous Technical Amendments in relation to Tax | ||
1. The Taxes Consolidation Act 1997 is amended— | ||
(a) in section 530U, by the substitution of the following subsection for subsection (1): | ||
“(1) In proceedings for the recovery of a penalty under section 530F or the recovery of a penalty under section 1052, 1054 or, as appropriate, section 1077E or 1077F in relation to matters arising under this Chapter— | ||
(a) a certificate signed by a Revenue officer which certifies that he or she has inspected the relevant records of the Revenue Commissioners and that it appears from them that a deduction authorisation, deduction summary or other notice, statement or described document, was duly given to a stated person by stated means, including electronic means, on a stated day shall be evidence until the contrary is proved that that person received that deduction authorisation, deduction summary or other notice, statement or described document in the ordinary course, | ||
(b) a certificate signed by a Revenue officer which certifies that he or she has inspected the relevant records of the Revenue Commissioners and that it appears from them that on a stated day or within a stated period, a stated person was a registered principal (within the meaning of section 530) shall be evidence until the contrary is proved that on a stated day or within a stated period, a stated person was a registered principal (within the meaning of section 530), and | ||
(c) a certificate certifying as provided for in paragraph (a) or (b) of this subsection and purporting to be signed by a Revenue officer may be tendered in evidence without proof and shall be deemed until the contrary is proved to have been signed by such officer.”, | ||
(b) in section 811D(3)(b), by the substitution of “section 116 or subsection (2) of section 116A of the Value-Added Tax Consolidation Act 2010 , as appropriate,” for “section 116 or subsection (2) of section 116A of the Value-Added Tax Consolidation Act 2010 , as appropriate,,”, | ||
(c) in section 835G, by the substitution of the following subsection for subsection (4): | ||
“(4) Subsection (2) shall not apply in the case of an arrangement all the terms of which were agreed before 1 July 2010, and which have not changed on or after that date, where, in relation to the arrangement, the supplier and the acquirer are qualifying persons.”, | ||
(d) in section 1054, by the substitution of the following subsection for subsection (3): | ||
“(3) Where the person mentioned in section 1053 or, as appropriate, section 1077E or 1077F is a body of persons the secretary shall be liable to a separate penalty of €1,500 or, in the case of deliberate behaviour, €3,000.”, | ||
(e) in section 1075(5), by the substitution of “section 1077E or 1077F.” for “section 1077E or 1077F”, | ||
(f) in section 1078, by the substitution of the following subsection for subsection (9): | ||
“(9) Sections 530U, 987(4), 1052(4), subsections (3) and (7) of section 1053, subsections (9) and (17) of section 1077E or subsections (12) and (16) of section 1077F, as appropriate, sections 1068 and 1069, section 115(9), and subsection (16) of section 116 or subsection (16) of section 116A, as appropriate, of the Value-Added Tax Consolidation Act 2010 , shall, with any necessary modifications, apply for the purposes of this section as they apply for the purposes of those sections, including, in the case of such of those sections as are applied by the Capital Gains Tax Acts, the Corporation Tax Acts, or Part VI of the Finance Act 1983 , the purposes of those sections as so applied.”, | ||
and | ||
(g) in section 1084(1)(b), by the substitution of the following subparagraph for subparagraph (i): | ||
“(i) (I) subject to clause (II) , where a person deliberately delivers an incorrect return of income as set out in section 1077E(2) or carelessly delivers an incorrect return of income as set out in section 1077E(5) or deliberately or carelessly delivers an incorrect return of income as set out in section 1077F(2), as appropriate, on or before the specified return date for the chargeable period, the person shall be deemed to have failed to deliver the return of income on or before that date unless the error in the return of income is remedied on or before that date, | ||
(II) clause (I) shall not apply where a person— | ||
(A) deliberately delivers an incorrect return of income as set out in section 1077E(2) or carelessly delivers an incorrect return of income as set out in section 1077E(5) or deliberately or carelessly delivers an incorrect return of income as set out in section 1077F(2), as appropriate, on or before the specified return date for the chargeable period, and | ||
(B) pays the full amount of any penalty referred to in any of the provisions referred to in subclause (A) to which the person is liable,”. | ||
2. This Schedule shall have effect on and from the date of the passing of this Act. |