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Version status: In force | Document consolidation status: No known changes
Version date: 2 August 2023 - onwards
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10. Assessments and enquiries

(1) Sections 959V, 959Y, 959Z, 959AA, 959AC, 959AD, 959AE, 959AU and 959AV(1) of the Act of 1997 shall apply to the temporary solidarity contribution, subject to the following modifications:

(a) a reference to a chargeable person shall be construed as a reference to an energy company;

(b) a reference to a chargeable period shall be construed as a reference to a chargeable period within the meaning of this Act;

(c) a reference to income, profits or gains or, as the case may be, chargeable gains shall be construed as a reference to taxable profits;

(d) a reference to a return shall be construed as a reference to a return within the meaning of this Act;

(e) a reference to the specified return date for the chargeable period shall be construed as a reference to the specified date;

(f) a reference to tax shall be construed as including a reference to temporary solidarity contribution;

(g) a reference to assessment, Revenue assessment or self assessment, as the case may be, shall be construed

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