S.I. No. 433/2014 - Taxes Consolidation Act 1997 (Section 960EA) (Payment of Tax by Credit Card via Internet) (Amendment) Regulations 2014. 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 2014 S.I. No. 433/2014 - Taxes Consolidation Act 1997 (Section 960EA) (Payment of Tax by Credit Card via Internet) (Amendment) Regulations 2014. S.I. No. 433/2014 - Taxes Consolidation Act 1997 (Section 960EA) (Payment of Tax by Credit Card via Internet) (Amendment) Regulations 2014. AmendmentsLeasuithe Download PDF Íoslódáil PDF Notice of the making of this Statutory Instrument was published in “Iris Oifigiúil” of 3rd October, 2014. The Revenue Commissioners, in exercise of the powers conferred on them by section 960EA (inserted by section 79 of the Finance Act 2011 (No. 6 of 2011)) of the Taxes Consolidation Act 1997 (No. 39 of 1997), hereby make the following regulations: 1.
(1)These Regulations may be cited as the Taxes Consolidation Act 1997 (Section 960EA) (Payment of Tax by Credit Card via Internet) (Amendment) Regulations 2014.
(2)These Regulations shall come into effect on 1 October
- Regulation 3 of the Taxes Consolidation Act 1997 (Section 960EA) (Payment of Tax by Credit Card via Internet) Regulations 2012 ( S.I. No. 255 of 2012 ) is amended by substituting “1.1 per cent” for “1.49 per cent”. GIVEN under my hand, 30 September
- NIALL CODY, Revenue Commissioner. EXPLANATORY NOTE (This note is not part of the Instrument and does not purport to be a legal interpretation.) These Regulations, made by the Revenue Commissioners under section 960EA of the Taxes Consolidation Act 1997 (inserted by section 79 of the Finance Act 2011 ), decrease the charge, in the case of a person who makes a payment of tax by means of an approved credit card using the Revenue Online Service (ROS), from 1.49 per cent to 1.1 per cent. The credit cards that are approved for this purpose are VISA and Master Card. The Regulations came into effect on 1 October
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