Finance (Covid-19 and Miscellaneous Provisions) Act 2021

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Number 23 of 2021

FINANCE (COVID-19 AND MISCELLANEOUS PROVISIONS) ACT 2021

CONTENTS

Section

1. Definitions

2. Amendment of section 28B of Act of 2020

3. Amendment of section 484 of Act of 1997

4. Amendment of section 485 of Act of 1997

5. Business Resumption Support Scheme

6. Amendment of section 46 of Act of 2010

7. Covid-19: special warehousing and interest (relevant tax due under section 28B(11))

8. Amendment of section 28C of Act of 2020

9. Amendment of section 991B of Act of 1997

10. Amendment of section 1080B of Act of 1997

11. Amendment of section 114B of Act of 2010

12. Amendment of section 17C of Social Welfare Consolidation Act 2005

13. Amendment of Act of 1999

14. Further amendment of Act of 1999

15. Repayment of stamp duty where certain residential units leased

16. Short title

Acts Referred to

Child Care Act 1991 (No. 17)

Emergency Measures in the Public Interest (Covid-19) Act 2020 (No. 2)

Housing (Miscellaneous Provisions) Act 1992 (No. 18)

Housing (Miscellaneous Provisions) Act 2009 (No. 22)

Social Welfare Consolidation Act 2005 (No. 26)

Stamp Duties Consolidation Act 1999 (No. 31)

Statute of Limitations 1957 (No. 6)

Taxes Consolidation Act 1997 (No. 39)

Value-Added Tax Consolidation Act 2010 (No. 31)

Number 23 of 2021

FINANCE (COVID-19 AND MISCELLANEOUS PROVISIONS) ACT 2021

An Act to provide for the imposition, repeal, remission, alteration and regulation of taxation and of stamp duties; to otherwise make further provision in connection with finance; to make provision for supports to employers and certain businesses; for that purpose to amend Part 7 of the Emergency Measures in the Public Interest (Covid-19) Act 2020 and other enactments; and to provide for related matters.

[19th July, 2021]

Be it enacted by the Oireachtas as follows: