Taxes Consolidation Act 1997 section 531M

Application of provisions relating to income tax

Section 531M applied the existing income tax machinery on penalties, interest, repayment claims and regulatory offences to the income levy, so that the levy was administered and enforced on the same basis as income tax.

• The income tax penalty, offence, interest and sanction provisions in Part 47 (sections 1052 to 1086) applied to income levy as they applied to income tax.
• The four-year time limit on repayment claims in section 865 applied to claims for repayment of income levy.
• The penalties in section 987 for breaches of regulations applied to income levy regulations, with any necessary modifications.
• The section was a spent provision: it took effect from 1 January 2009 and had no effect for 2011 and later years, when the income levy was replaced by the Universal Social Charge.