Universal Social Charge Regulations 2011
S.I. No. 658 of 2011
UNIVERSAL SOCIAL CHARGE REGULATIONS 2011
The Revenue Commissioners, in exercise of the powers conferred on them by section 531AAB of the Taxes Consolidation Act 1997 (No. 39 of 1997), hereby make the following regulations:
PART 1
General
1 Citation and commencement
(1) These Regulations may be cited as the Universal Social Charge Regulations 2011.
(2) These Regulations shall come into operation as respects any payment of relevant emoluments made or to be made for the USC year 2012 and subsequent USC years.