Taxes Consolidation Act 1997 section 531AAC

Care and management

Section 531AAC places universal social charge under the care and management of the Revenue Commissioners and applies the administrative provisions of Part 37 to USC.

• Universal social charge is under the care and management of the Revenue Commissioners.
• Part 37 (Administration) applies to USC in the same way as it applies to income tax.
• This gives Revenue the same administrative powers in relation to USC as it has for income tax, including assessment, collection and enforcement.