Social Welfare (Miscellaneous Provisions) Act 2003

Amendments to National Training Fund Act 2000.

21.—The National Training Fund Act 2000 is amended—

(a) in section 4 by inserting the following after subsection (12):

“(13) 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.”,


(b) in section 5—

(i) in subsection (1), by substituting “Chapter 4 of Part 42” for “Part 42”, and

(ii) by substituting the following for subsection (6):

“(6) 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 the National Training Fund Levy which the Collector-General is obliged to collect as if the said levy were an amount of income tax which the employer was liable to remit.”.