Universal Social Charge Regulations 2011 (S.I. 658 of 2011)

The Revenue Commissioners, in exercise of the powers conferred on them by section 531AAB (inserted by section 3 of the Finance Act 2011 (No. 06 of 2011)) of the Taxes Consolidation Act 1997 (No. 39 of 1997), have made Regulations (PDF, 113KB), entitled as above on 16 December 2011.

Copies of the Regulations will be available from the Government Publications Sales Office, Sun Alliance House, Molesworth Street, Dublin 2 or by mail order from Government Publications, Postal Trade Section, Unit 20, Lakeside Retail Park, Claremorris, Co. Mayo. Price €6.60.

The Regulations may also be accessed on the Revenue website at: Tax Practitioners – Legislation – Statutory Instruments – 2011.