Energy (Windfall Gains in the Energy Sector) (Temporary Solidarity Contribution) Act 2023 (No. 23)

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Version status: In force | Document consolidation status: No known changes

Published date: 17 July 2023

Comparing proposed amendment...


	Introductory Text
	Acts Referred To
	Part 1 Preliminary and General (ss. 1-3)
In force	1. Short title and commencement
In force	2. Interpretation
In force	3. Expenses
	Part 2 Provisions relating to temporary solidarity contribution (ss. 4-16)
In force	4. Temporary solidarity contribution
In force	5. Anti-avoidance
In force	6. Care and management of temporary solidarity contribution
In force	7. Notice to Revenue Commissioners
In force	8. Returns
In force	9. Action by person acting under authority
In force	10. Assessments and enquiries
In force	11. Revenue assessment
In force	12. Notice of Revenue assessment
In force	13. Amended assessment
In force	14. Application of expression of doubt
In force	15. Appeal to Appeal Commissioners
In force	16. Obligation to keep certain records
	Part 3 Enforcement (ss. 17-22)
In force	17. Surcharge for late return
In force	18. Interest on overdue amounts
In force	19. Penalties for failure to deliver a return etc.
In force	20. Penalty for failure to keep records
In force	21. Other penalties
In force	22. Offences
	Part 4 Amendment of other acts (ss. 23-26)
In force	23. Insertion of new Part 24B in Act of 1997
In force	24. Consequential amendments to Act of 1997
In force	25. Amendment of Ministers and Secretaries (Amendment) Act 2011
In force	26. Amendment of Finance (Tax Appeals) Act 2015
In force	Schedule - Consequential amendments to Act of 1997

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