Universal Social Charge Regulations 2018 (S.I. No. 510 of 2018)
S.I. No. 510 of 2018
UNIVERSAL SOCIAL CHARGE REGULATIONS 2018
The Revenue Commissioners, in exercise of the powers conferred on them under section 531AAB of the Taxes Consolidation Act 1997 (No. 39 of 1997), hereby make the following Regulations:
1. Citation and commencement
(1) These Regulations may be cited as the Universal Social Charge Regulations 2018.
(2) These Regulations shall come into operation on 1 January 2019 in respect of any payment of relevant emoluments made on or after 1 January 2019.