Taxes Consolidation Act 1997 section 531AAA

Application of provisions relating to income tax

Section 531AAA applies the existing income tax administrative and compliance provisions to universal social charge (USC).

  • The income tax rules on filing returns, keeping records, and Revenue enquiries apply equally to USC.
  • Revenue may make assessments to USC and exercise enquiry powers in the same way as for income tax.
  • The collection and recovery provisions for unpaid income tax extend to unpaid USC.
  • The penalty, offence, interest, and sanction provisions applicable to income tax also apply to USC.

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