Finance (Covid-19 and Miscellaneous Provisions) Act 2022
Amendment of section 28D of Act of 2020 | ||
11. Section 28D of the Act of 2020 is amended— | ||
(a) in subsection (1)— | ||
(i) by the substitution of “Subject to subsection (1A), in this section” for “In this section”, and | ||
(ii) by the insertion of the following definitions: | ||
“‘Covid-19 entitlement’ means an entitlement to payment of an amount under— | ||
(a) section 485 of the Taxes Consolidation Act 1997 , | ||
(b) section 28B, | ||
(c) any of the following schemes: | ||
(i) the scheme commonly known as the Live Performance Support Scheme Strand II; | ||
(ii) the scheme commonly known as the Live Performance Support Scheme Phase 3; | ||
(iii) the scheme commonly known as the Live Performance Restart Grant Scheme; | ||
(iv) the scheme commonly known as the Live Local Performance Support Scheme; | ||
(v) the scheme commonly known as the Commercial Entertainment Capital Grant Scheme; | ||
(vi) the scheme commonly known as the Music and Entertainment Business Assistance Scheme; | ||
(vii) the scheme commonly known as the Attractions and Activity Tourism Operators Business Continuity Scheme 2022; | ||
(viii) the scheme commonly known as the Strategic Tourism Transport Business Continuity Scheme 2022; | ||
(ix) the scheme commonly known as the Strategic Ireland Based Inbound Agents Tourism Business Continuity Scheme 2022; | ||
(x) the scheme commonly known as the Tourism Accommodation Providers Business Continuity Scheme 2022; | ||
(xi) the scheme commonly known as the Sustaining Enterprise Fund; | ||
(xii) the scheme commonly known as the Accelerated Recovery Fund; | ||
(xiii) the scheme commonly known as the Support for Licensed Outbound Travel Agents and Tour Operators; | ||
(xiv) the scheme commonly known as the Temporary Covid-19 Supports for Commercial Bus Operators, | ||
or | ||
(d) a scheme designated for the purpose of this paragraph by order of the Revenue Commissioners under subsection (1B); | ||
‘inspector of taxes’ means an inspector of taxes appointed under section 852 of the Taxes Consolidation Act 1997 ;”, | ||
(b) by the insertion of the following subsections after subsection (1): | ||
“(1A) Where an employer has a Covid-19 entitlement— | ||
(a) which arises out of circumstances occurring in a period falling between 1 January 2022 and 30 April 2022, or | ||
(b) which arises out of circumstances occurring in a period falling prior to 1 January 2022, resulting in an amount becoming payable to the employer between 1 January 2022 and 30 April 2022, | ||
then, in this section— | ||
‘Period 1’, in relation to the employer, means the period beginning on 1 July 2020 and ending on 30 April 2022; | ||
‘Period 2’, in relation to the employer, means the period beginning on 1 May 2022 and ending on 30 April 2023; | ||
‘Period 3’, in relation to the employer, means the period beginning on 1 May 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. | ||
(1B) The Revenue Commissioners may designate by order a scheme for the purpose of paragraph (d) of the definition of ‘Covid-19 entitlement’ in subsection (1), where they are satisfied that the scheme is similar in nature and objective to a scheme referred to in paragraph (c) of that definition.”, | ||
and | ||
(c) by the substitution of the following subsection for subsection (4): | ||
“(4) An inspector of taxes, or such other officer as the Revenue Commissioners have nominated for the purposes of section 990 of the Taxes Consolidation Act 1997 , may make such enquiries as he or she considers necessary to satisfy himself or herself as to whether an employer— | ||
(a) is unable to pay the employer’s liability in respect of Covid-19 relevant tax, or | ||
(b) has a Covid-19 entitlement— | ||
(i) which arises out of circumstances occurring in a period falling between 1 January 2022 and 30 April 2022, or | ||
(ii) which arises out of circumstances occurring in a period falling prior to 1 January 2022, resulting in an amount becoming payable to the employer between 1 January 2022 and 30 April 2022, | ||
as the case may be.”. |