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Amendment of section 485 of Act of 1997
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4. (1) Section 485 of the Act of 1997 is amended—
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(a) in subsection (1)—
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(i) in paragraph (d) of the definition of “Covid restrictions period end date”, by the substitution of “the date on which the specified period shall expire” for “31 March 2021”, and
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(ii) in the definition of “specified period”, by the substitution of “30 September 2021” for “31 March 2021”,
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(b) in subsection (2)(b)(iv), by the substitution of “the date on which the specified period shall expire” for “31 March 2021”,
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(c) in subsection (3)(b), by the substitution of “30 September 2021” for “31 March 2021”,
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(d) in subsection (7)—
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(i) in paragraph (a)(i)(I), by the insertion of “or, where the claim relates to a period specified in subsection (8)(b)(ii)(I) or (II) or to any full week falling within the period beginning on 5 July 2021 and ending on 18 July 2021, 20 per cent,” after “10 per cent”,
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(ii) in paragraph (a)(i)(II), by the insertion of “or, where the claim relates to a period specified in subsection (8)(b)(ii)(I) or (II) or to any full week falling within the period beginning on 5 July 2021 and ending on 18 July 2021, 10 per cent,” after “5 per cent”,
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(iii) in paragraph (a)(ii)(I), by the insertion of “or, where the claim relates to a period specified in subsection (8)(b)(ii)(I) or (II) or to any full week falling within the period beginning on 5 July 2021 and ending on 18 July 2021, 20 per cent,” after “10 per cent”,
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(iv) in paragraph (a)(ii)(II), by the insertion of “or, where the claim relates to a period specified in subsection (8)(b)(ii)(I) or (II) or to any full week falling within the period beginning on 5 July 2021 and ending on 18 July 2021, 10 per cent,” after “5 per cent”, and
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(v) in paragraph (b), by the insertion of “or, where the claim relates to a period specified in subsection (8)(b)(ii)(II), €10,000 per week” after “€5,000 per week”,
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and
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(e) in subsection (8), by the substitution of the following paragraph for paragraph (b):
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“(b) (i) Where no part of the week immediately following the date on which the applicable business restrictions provisions ceased to be in operation in respect of a relevant business activity (referred to in this paragraph as the ‘restart week’) would otherwise form part of a Covid restrictions period or a Covid restrictions extension period, a qualifying person to whom paragraph (a) applies may elect to treat a period specified in any of clauses (I) to (III) of subparagraph (ii) as a Covid restrictions extension period and may make a claim under this section in respect of that period.
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(ii) The period that a qualifying person may elect to treat as a Covid restrictions extension period for the purposes of subparagraph (i) shall be—
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(I) in a case where the restart week commences on or after 29 April 2021 and before 2 June 2021, a period of 2 weeks from the date on which the restart week commences,
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(II) in a case where the restart week commences on or after 2 June 2021 and before the date on which the specified period shall expire and the qualifying person has not elected to treat a period specified in clause (I) or this clause as a Covid restrictions extension period for the purposes of a claim under this section in respect of the relevant business activity concerned, a period of 3 weeks from the date on which the restart week commences, and
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(III) in all other cases, a period of one week from the date on which the restart week commences.”.
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(2) Subsection (1) shall be deemed to have come into operation—
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(a) as respects paragraphs (a) to (c) thereof, on 1 April 2021, and
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(b) as respects paragraphs (d) and (e) thereof, on 29 April 2021.
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