S.I. No. 585/2009 - Social Welfare (Consolidated Contributions and Insurability) (Amendment) (No. 2) (Contributions) Regulations, 2009.


Notice of the making of this Statutory Instrument was published in

“Iris Oifigiúil” of 8th January, 2010.

The Minister for Social, and Family Affairs, in exercise of the powers conferred on her by sections 4 (as amended by section 17 and Schedule 3 of the Social Welfare Law Reform and Pensions Act 2006 (No. 5 of 2006)), 22 and 23 of the Social Welfare (Consolidation) Act, 2005 (No. 26 of 2005), hereby makes the following Regulations:

Citation and construction:

1. These Regulations may be cited as the Social Welfare (Consolidated Contributions and Insurability) (Amendment) (No. 2) (Contributions) Regulations, 2009.

(2) These Regulations and the Social Welfare (Consolidated Contributions and Insurability) Regulations, 1996 to 2009 shall be construed together as one and may be cited as the Social Welfare (Consolidated Contributions and Insurability) Regulations, 1996 to 2009.

Collection of self-employment contributions in certain circumstances

2. The Social Welfare (Consolidated Contributions and Insurability) Regulations, 1996 ( S.I. No. 312 of 1996 ), is hereby amended by the insertion in Chapter 1A (as inserted by article 2 of the Social Welfare (Consolidated Contributions and Insurability) (Amendment) (No. 2) (Contributions) Regulations, 1998) of Part II of the following Section:

“20G. As respects the contribution year 2009 and each subsequent contribution year, article 20A shall not apply to a self-employed contributor to whom section 195 of the Taxes Consolidation Act 1997 applies.”.

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GIVEN under the Official Seal of the Minister for Social and Family Affairs,

23 December 2009.

MARY HANAFIN,

Minister for Social and Family Affairs.

The Minister for Finance hereby consents to the making of the foregoing Regulations.

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GIVEN under the Official Seal of the Minister for Finance,

23 December 2009.

BRIAN LENIHAN,

Minister for Finance.

EXPLANATORY NOTE

(This note is not part of the Instrument and does not purport to be a legal interpretation.)

The regulations provide that collection functions relating to certain self-employed contributors shall be carried out by the Revenue Commissioners.