Social Welfare (Miscellaneous Provisions) Act 2003
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PART 3 Miscellaneous Amendments | ||
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Amendments to Health Contributions Act 1979. |
20.—The Health Contributions Act 1979 is amended— | |
(a) in section 1, by substituting the following for the definition of “emoluments”: | ||
“‘emoluments’ means, subject to regulations, emoluments to which Chapter 4 of Part 42 of the Taxes Consolidation Act 1997 applies, but without regard to section 1017 of that Act, other than payments under the Social Welfare (Consolidation) Act 1993 ;”, | ||
(b) in section 6, by inserting the following after subsection (2): | ||
“(3) For the purposes of this section— | ||
‘payment’ includes a notional payment; | ||
‘notional payment’ shall be read in accordance with the specified provision; | ||
‘specified provision’ means any provision in a Bill entitled the Finance Bill 2003 presented by the Minister for Finance on 4 February 2003 in so far as that provision relates to the application of section 985 of the Taxes Consolidation Act 1997 to certain perquisites.”, | ||
and | ||
(c) in section 10— | ||
(i) by substituting the following for subsection (1): | ||
“(1) In relation to health contributions referred to in section 6 or 7 of this Act, the Minister may make regulations, subject to this Act, providing for— | ||
(a) the determination of liability for health contributions; | ||
(b) the time and manner of payment of health contributions; | ||
(c) the collection and the recovery of, and the furnishing of information in relation to, health contributions; | ||
(d) the charging of interest due on arrears of health contributions; | ||
(e) the waiving of interest due on arrears of health contributions; | ||
(f) the estimation of amounts due in respect of health contributions, and the review of such estimates; | ||
(g) adjustment in any case of underpayment or overpayment of health contributions; | ||
(h) any matter ancillary or incidental to any of the matters referred to in paragraphs (a) to (g) of this subsection.”, | ||
and | ||
(ii) in subsection (3)(a), by substituting the following for subparagraph (i): | ||
“(i) the provisions of any enactment, regulation or rule of court relating to the inspection of records, the estimation, collection and recovery (including the provisions relating to the offset of taxes and appropriation of payments in Chapter 5 of Part 42 of the Taxes Consolidation Act 1997 ) of income tax, or relating to appeals in relation to income tax, or the publication of names of persons under section 1086 of the Taxes Consolidation Act 1997 , shall apply in relation to health contributions which the Collector-General is obliged to collect as if the contributions were an amount of income tax.”. |