30. Revocation

(1) Subject to paragraph (2), the Universal Social Charge Regulations 2011 (S.I. No. 658 of 2011) are revoked.

(2) The Universal Social Charge Regulations 2011 (S.I. No. 658 of 2011) shall continue to apply to any payment of relevant emoluments made on or before 31 December 2018.

GIVEN this 4th day of December 2018.

NIALL CODY,

Revenue Commissioner.