Taxes Consolidation Act 1997 section 531N

Care and management

Section 531N placed income levy under the care and management of the Revenue Commissioners, giving them the same administrative powers over the levy as they had for all other duties they collected.

The key features of the section were as follows:

• Income levy was placed under the care and management of the Revenue Commissioners.
• Revenue could do all such acts as were deemed necessary and expedient to raise, collect, receive and account for income levy.
• The administrative powers were the same as those Revenue had in respect of all other duties for which they were responsible.
• The section came into effect on 1 January 2009 and had no effect for 2011 and later years, when income levy was replaced by the Universal Social Charge.