Finance (No. 2) Act 2008

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SCHEDULE 3

Miscellaneous Amendments: Incentive to Pay and File Electronically

Section 96 .

1. The Taxes Consolidation Act 1997 is amended—

(a) in section 239 by inserting the following after subsection (4) (as amended by the Finance (No. 2) Act 2008):

“(4A) Where a return referred to in subsection (4) is made by electronic means and in accordance with Chapter 6 of Part 38, then subsection (4) shall apply and have effect as if ‘day 23 of the month’ were substituted for ‘day 21 of the month’; but where that return is made after the day provided for in this subsection the Tax Acts shall apply and have effect without regard to the provisions of this subsection.”,

(b) in section 531 by inserting the following after subsection (3A):

“(3AA) Where a return and remittance referred to, respectively, in subparagraphs (a)(i) and (a)(ii) of subsection (3A) are—

(a) as respects the return, made by electronic means and in accordance with Chapter 6 of Part 38, and

(b) as respects the remittance, made by such electronic means (within the meaning of section 917EA) as are required by the Revenue Commissioners,

then subsection (3A) shall apply and have effect as if ‘the 23rd day of an income tax month’ were substituted for ‘the 14th day of an income tax month’; but where that return or remittance is made after the day provided for in this subsection the Income Tax Acts shall apply and have effect without regard to the provisions of this subsection.”,

(c) in section 950 by inserting the following after subsection (1):

“(1A) Where a return together with any payment which a company is required to make in accordance with the provisions of the Tax Acts are—

(a) as respects the return, made by electronic means and in accordance with Chapter 6 of Part 38, and

(b) as respects the payment, made by such electronic means (within the meaning of section 917EA) as are required by the Revenue Commissioners,

then the definition of ‘ specified return date for the chargeable period ’ shall apply and have effect as if in paragraphs (b) and (c) ‘day 23 of the month’ were substituted for ‘day 21 of the month’; but where that return or payment is made after the day provided for in this subsection those Acts shall apply and have effect without regard to the provisions of this subsection.”,

and

(d) in section 958 by inserting the following after subsection (2BA) (inserted by the Finance (No. 2) Act 2008):

“(2BB) Where a payment of preliminary tax due and payable in accordance with subsection (2B) or (2BA) is made by such electronic means (within the meaning of section 917EA) as are required by the Revenue Commissioners, then paragraphs (a) and (b) of subsection (2B) and paragraphs (b) and (c) of subsection (2BA) shall apply and have effect as if ‘day 23 of the month’ were substituted for ‘day 21 of the month’ and ‘day 23 of that month’ were substituted for ‘day 21 of that month’ in each place where it occurs; but where that payment is made after the day provided for in this subsection the Tax Acts shall apply and have effect without regard to the provisions of this subsection.”.

2. The Value-Added Tax Act 1972 is amended in section 19 by inserting the following after subsection (3):

“(3A) Where a remittance or, as the case may be, a return and remittance, referred to in paragraph (a), subparagraphs (ii)(II) and (iv)(II) of paragraph (aa) and paragraph (b) of subsection (3) is or are—

(a) as respects the remittance, made by such electronic means (within the meaning of section 917EA of the Taxes Consolidation Act 1997 ) as are required by the Revenue Commissioners, and

(b) as respects the return, made by electronic means and in accordance with Chapter 6 of Part 38 of the Taxes Consolidation Act 1997 ,

then the said paragraphs (a), (aa) and (b) shall apply and have effect as if ‘13 days’ were substituted for ‘9 days’ or, as the case may be, ‘nine days’ in each place where it occurs; but where that remittance or return is made after the period provided for in this subsection this Act shall apply and have effect without regard to the provisions of this subsection.”.