Finance (No.2) Act 2023
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Amendments to other enactments | ||
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96. (1) The Ministers and Secretaries (Amendment) Act 2011 is amended, in section 101(3), in the definition of “relevant enactment”, by the insertion of the following paragraph after paragraph (eb): | ||
“(ec) Part 4A of the Taxes Consolidation Act 1997 ,”. | ||
(2) The Finance (Tax Appeals) Act 2015 is amended, in section 2, in the definition of “Taxation Acts”, by the substitution of the following paragraph for paragraph (c): | ||
“(c) Parts 4A, 18A to 18D and 22A of the Act of 1997,”. | ||
(3) The Provisional Collection of Taxes Act, 1927 is amended, in section 1, in the definition of “tax” by the insertion of “, or IIR top-up tax, UTPR top-up tax, or domestic top-up tax (each within the meaning of Part 4A of the Taxes Consolidation Act 1997 ),” after “vacant homes tax”. |