Finance (Covid-19 and Miscellaneous Provisions) Act 2021
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Amendment of section 28C of Act of 2020 | ||
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8. Section 28C of the Act of 2020 is amended— | ||
(a) in subsection (1)— | ||
(i) in paragraph (a) of the definition of “the Acts”, by the insertion of “of the Taxes Consolidation Act 1997 ” after “Parts 18C and 18D”, | ||
(ii) in the definition of “Period 1”, by the substitution of the following paragraph for paragraph (b): | ||
“(b) ending on 31 December 2021;”, | ||
(iii) by the substitution of the following definition for the definition of “Period 2”: | ||
“‘Period 2’, in relation to an employer, means the period beginning on 1 January 2022 and ending on 31 December 2022;”, | ||
(iv) by the substitution of the following definition for the definition of “Period 3”: | ||
“‘Period 3’, in relation to an employer, means the period beginning on 1 January 2023 and ending on the day on which the employer has discharged the employer’s liability in respect of the Covid-19 relevant tax in full.”, | ||
and | ||
(v) by the deletion of the definitions of “recommencement date” and “taxable period”, | ||
and | ||
(b) by the deletion of subsection (11). |