Finance Act 2022 section 102

Miscellaneous provisions consequent on section 101

Section 102 makes a series of technical amendments to the Taxes Consolidation Act 1997 to ensure that the temporary business energy payment introduced by section 101 of the Finance Act 2022 is fully integrated into the existing tax administration, collection, appeals and penalty framework.

• The definition of "Acts" in Section 949A (tax appeals) is expanded to include Section 101 of the Finance Act 2022, bringing the temporary business energy payment within the Tax Appeals Commission framework.
• The definition of "Acts" in Section 960A (collection and recovery) is expanded to include Section 101, enabling Revenue to use its standard collection and recovery powers in respect of the temporary business energy payment.
• The definitions of "the Acts" in Sections 1077A and 1077F (penalties for incorrect or false returns) are expanded to include Section 101, so that penalty provisions apply to the temporary business energy payment in the same way as other taxes.
• Schedule 29 of the Taxes Consolidation Act 1997, which lists provisions relevant to certain offences and penalties, is updated to include Section 101 of the Finance Act 2022.

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