Part 18D – Universal social charge (ss 531AL-531AAF)

Contents

Section 531AL – Definitions (Part 18D) [TCA 1997 s 531AL] Section commentary
Section 531AM – Charge to universal social charge - USC [TCA 1997 s 531AM] Section commentary
Section 531AN – Rate of charge [TCA 1997 s 531AN] Section commentary
Section 531AO – Deduction and payment of universal social charge on relevant emoluments [TCA 1997 s 531AO] Section commentary
Section 531AOA – Return by employer (TCA 1997 s 531AOA) Section commentary
Section 531AP – Record keeping [TCA 1997 s 531AP] Section commentary
Section 531AQ – Power of inspection [TCA 1997 s 531AQ] Section commentary
Section 531AR – Estimation of universal social charge due [TCA 1997 s 531AR] Section commentary
Section 531AS – Universal social charge payable by chargeable persons (within the meaning of Part 41) [TCA 1997 s 531AS] Section commentary
Section 531AT – Universal social charge payable by persons other than chargeable persons (within the meaning of Part 41) [TCA 1997 s 531AT] Section commentary
Section 531AU – Capital allowances and losses [TCA 1997 s 531AU] Section commentary
Section 531AUA – Universal social charge and approved profit sharing schemes [TCA 1997 s 531AUA] Section commentary
Section 531AV – Married couples [TCA 1997 s 531AV] Section commentary
Section 531AW – Repayments [TCA 1997 s 531AW] Section commentary
Section 531AX – Restriction on deduction [TCA 1997 s 531AX] Section commentary
Section 531AY – Recovery of unpaid universal social charge [TCA 1997 s 531AY] Section commentary
Section 531AZ – Repayments of, and recovery of unpaid, income levy [TCA 1997 s 531AZ] Section commentary
Section 531AAA – Application of provisions relating to income tax [TCA 1997 s 531AAA] Section commentary
Section 531AAB – Regulations [TCA 1997 s 531AAB] Section commentary
Section 531AAC – Care and management [TCA 1997 s 531AAC] Section commentary
Section 531AAD – Excess bank remuneration charge [TCA 1997 s 531AAD] Section commentary
Section 531AAE – Property relief surcharge [TCA 1997 s 531AAE] Section commentary
Section 531AAF – Delegation of functions and discharge of functions by electronic means [TCA 1997 s 531AAF] Section commentary

Access full legislation.And much more.

By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.

Become a member