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Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 23 December 2014 - onwards

85. Domicile levy: penalties for failure to make a return

The Principal Act is amended -

(a) in section 531AF by inserting the following after subsection (1):

"(1A) Where the Revenue Commissioners have reason to believe that an individual is chargeable to domicile levy for any year on the basis that he or she is a relevant individual for that year, the Revenue Commissioners may, by notice in writing, request the individual to deliver, within 30 days of the date of the notice, a full and true return, together with the payment of domicile levy, of all such matters and particulars in relation to the determination of liability to domicile levy as the Revenue Commissioners may require.",

(b) in section 1077E(1), in the definition of "tax", by inserting "domicile levy," before "income levy", and

(c) in Schedule 29, in column 1, by inserting "section 531AF" after "section 477".