Social Welfare (Miscellaneous Provisions) Act, 2002

Contributions — application of Taxes Consolidation Act, 1997.

14.—The Principal Act is amended—

(a) in section 14, by substituting the following for subsection (4):

“(4) 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, or the furnishing of returns by employers in relation to, 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 employment contributions which the Collector-General is obliged to collect as if the contributions were an amount of income tax which the employer was liable to remit to the Collector-General under the Income Tax (Employments) (Consolidated) Regulations 2001 ( S.I. No. 559 of 2001 ).”.

and

(b) in section 20, by substituting the following for subsection (3):

“(3) The provisions of any enactment or instrument made under any enactment relating to the estimation, collection or 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 the inspection of records for those purposes 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 self-employment contributions in respect of reckonable emoluments which the Collector-General is obliged to collect as if the contributions were an amount of income tax which the employer was liable to remit to the Collector-General under the Income Tax (Employments) (Consolidated) Regulations 2001 ( S.I. No. 559 of 2001 ).”.