Energy (Windfall Gains in the Energy Sector) (Temporary Solidarity Contribution) Act 2023
|
Other penalties | ||
|
21. (1) Section 1077F of the Act of 1997 shall apply to the temporary solidarity contribution, subject to the following modifications: | ||
(a) a reference to the Acts shall be construed as including a reference to this Act; | ||
(b) a reference to tax shall be construed as including a reference to temporary solidarity contribution; | ||
(c) a reference to income, profits or gains shall be construed as a reference to taxable profits; | ||
(d) a reference to a period shall be construed as a reference to a chargeable period; | ||
(e) a reference to a return shall be construed as a reference to a return within the meaning of this Act. | ||
(2) For the purposes of subsection (1), Schedule 29 to the Act of 1997 shall be construed as including a reference to section 8 (1) in column 1 of that Schedule. | ||
(3) Sections 1094 and 1095 of the Act of 1997 shall apply to the temporary solidarity contribution, subject to the following modifications: | ||
(a) a reference to the Acts shall be construed as including a reference to this Act; | ||
(b) in section 1094— | ||
(i) the reference to taxes in subparagraph (i) of subsection (2) shall be construed as including a reference to temporary solidarity contribution, and | ||
(ii) the reference to tax in paragraph (b) of subsection (7) shall be construed as including a reference to temporary solidarity contribution; | ||
(c) the reference to taxes in subsection (3)(a) of section 1095 shall be construed as including a reference to temporary solidarity contribution. |