Taxes Consolidation Act 1997 section 531F

Power of inspection

Section 531F applied the existing PAYE inspection regime — Revenue's authority to inspect employer records under section 903 TCA 1997 and Regulation 32 of the PAYE Regulations — to the records employers were required to keep for income levy purposes.

• Imported the PAYE inspection powers contained in section 903 TCA 1997 and Regulation 32 of the PAYE Regulations.
• Applied those powers to records employers were obliged to keep in connection with the income levy.
• The inspection provisions applied with such necessary modifications as were required to fit the income levy context.
• Spent provision: ceased to have effect from 2011 onwards when the income levy was replaced by the universal social charge (USC).