S.I. No. 145/1976:

SOCIAL WELFARE (PAY-RELATED CONTRIBUTIONS) (AMENDMENT) REGULATIONS, 1976.

SOCIAL WELFARE (PAY-RELATED CONTRIBUTIONS) (AMENDMENT) REGULATIONS, 1976.

The Minister for Social Welfare in exercise of the powers conferred on him by section 3 of the Social Welfare Act, 1952 (No. 11 of 1952) and by sections 7 and 15 of the Social Welfare (Pay-Related Benefit) Act, 1973 (No. 2 of 1973) hereby makes the following Regulations:

(1) These Regulations may be cited as the Social Welfare (Pay-Related Contributions) (Amendment) Regulations, 1976.

(2) The Social Welfare (Pay-Related Contributions) Regulations, 1973 ( S.I. No. 354 of 1973 ) are hereby amended by the insertion in sub-article (2) of article 5 of the words "or by virtue of the provisions of sections 7 , 8 and 9 of the Finance Act, 1968 (No. 33 of 1968)" after the words "Regulations made under section 127 of the Act of 1967" and of the words "and sections 7 , 8 and 9 of the Finance Act, 1968 " after the words "those Regulations" wherever they occur therein.

GIVEN under the Official Seal of the Minister for Social Welfare

this 5th day of July, 1976.

BRENDAN CORISH,

Minister for Social Welfare.

The Minister for Finance hereby consents to the making of the foregoing Regulations.

GIVEN under the Official Seal of the Minister for Finance this 5th day of July, 1976.

RICHIE RYAN,

Minister for Finance.

EXPLANATORY NOTE.

The Social Welfare (Pay-Related Benefit) Act, 1973 empowers the Collector-General of Revenue to collect pay-related contributions in the same way as he collects income tax and prescribes the duties of employers regarding deducting, remitting and accounting for pay-related contributions.

Sections 7 , 8 and 9 of the Finance Act, 1968 , empowers the Revenue Commissioners to estimate amounts of income tax due and provide for the hearing of appeals against such estimates by the Appeal Commissioners. This amendment assigns to the Revenue Commissioners similar powers in relation to pay-related contributions.