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Taxes Consolidation Act, 1997 (Number 39 of 1997)

[1]>

531AR Estimation of universal social charge due.

Sections [2]>989<[2], 990 and 990A shall apply to universal social charge as they apply to income tax.

<[1]

[1]

[+]

Inserted by FA11 s3(1)(a). Applies for the year of assessment 2011 and each subsequent year of assessment.

[2]

[-]

Deleted by FA17 sched1(2)(a). Applies for the year of assessment 2019 and each subsequent year of assessment in respect of emoluments paid on or after 1 January 2019.