S.I. No. 431/2001 - Taxes Consolidation Act, 1997 (No. 39 of 1997) (Date For Payment of Tax) Order, 2001 Skip to content Disclaimer Feedback Helpdesk Gaeilge Léim go dtí an t-ábhar Séanadh Aiseolas Deasc chabhrach English Gaeilge English Produced by the Office of the Attorney General Táirgthe ag Oifig an Ard-Aighne Home Legislation Acts of the Oireachtas Statutory Instruments Pre-1922 Legislation Constitution External Resources Bills (Houses of the Oireachtas) Iris Oifigiúil / Official Gazette Revised Acts (LRC) Classified List of Legislation (LRC) Translations (acts.
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- s)or rangeBliain nó blianta nó raon TypeCineál All Legislation Acts Statutory Instruments Advanced SearchCuardach Casta HomeBaile Statutory InstrumentsIonstraimí Reachtúla 2001 S.I. No. 431/2001 - Taxes Consolidation Act, 1997 (No. 39 of 1997) (Date For Payment of Tax) Order, 2001 S.I. No. 431/2001 - Taxes Consolidation Act, 1997 (No. 39 of 1997) (Date For Payment of Tax) Order, 2001 AmendmentsLeasuithe I, Charlie McCreevy, Minister for Finance, in exercise of the powers conferred on me by section 958 of the Taxes Consolidation Act, 1997 (No. 39 of 1997), as amended by section 78
(1)(f)(ii) of the Finance Act, 2001 (No. 7 of 2001), hereby make the following order:
- This Order may be cited as the Taxes Consolidation Act, 1997 (Date for Payment of Tax) Order
- For the purposes of section 958 of the Taxes Consolidation Act, 1997 (No. 39 of 1997), where the chargeable period of a company is an accounting period of the company ending in the period which begins on 21 June 2001 and ends on 30 June 2001, then 20 December 2001 is specified in relation to the company as the earlier day referred to in subsection
(2)(b)(ii)(inserted by section 78
(1)(f)(ii) of the Finance Act, 2001 (No. 7 of 2001)) of that section 958 and, accordingly, preliminary tax appropriate to the chargeable period shall be due and payable by the company not later than 20 December
- GIVEN under my Official Seal, 25 September
- __________________ Charlie McCreevy Minister for Finance. EXPLANATORY NOTE (This note is not part of the instrument and does not purport to be a legal interpretation). Preliminary corporation tax must be paid within six months after the end of a company's accounting period. Where that results in a payment date which is after the 28th of a month, payment must be made by the 28th of that month. Section 78
(1)(f) of Finance Act, 2001 amended section 958 of the Taxes Consolidation Act, 1997 allowing the Minister for Finance to make an Order providing that preliminary corporation tax be paid on any earlier date in that month. This Order appoints the 20 December 2001 as the earlier date where a company's accounting period ends between the dates 21 to 30 June 2001. The Order enables the Minister for Finance to ensure that the Exchequer will receive the benefit of a preliminary tax payment within the month in which it is payable and that payments due in this year will be received in this year and accounted for as receipts of this year. Privacy Statement Accessibility European Legislation Identifier (PDF) Open Data License Ráiteas Príobháideachais Inrochtaineacht Aitheantóir Eorpach Reachtaíochta (ELI) Ceadúnas Sonraí Oscailte Liosta Fianán © Government of Ireland. Oireachtas Copyright Material is reproduced with the permission of the Houses of the Oireachtas © Rialtas na hÉireann. Atáirgtear ábhar faoi Chóipcheart le cead ó Thithe an Oireachtais