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Ireland (751) > Old-age, invalidity and survivors benefit (88)

Name: Special Savings Incentive Accounts Regulations, 2001 (S.I. No. 176 of 2001).
Country: Ireland
Subject(s): Old-age, invalidity and survivors benefit
Type of legislation: Regulation, Decree, Ordinance
Adopted on: 2001-04-30
Entry into force:
Published on: Printed separately, 16p.
ISN: IRL-2001-R-59073
Bibliography: Printed separately, 16p.
Abstract/Citation: Relates to Special Savings Incentive Accounts introduced in the Finance Act 2001. Provides procedures whereby the managers of special savings incentive accounts register with the Revenue Commissioners in order to obtain tax credits from the Revenue Commissioners in relation to subscriptions made to the special savings incentive accounts managed by them. Also makes provision for procedures to correct errors made in monthly returns; the circumstances where a special savings incentive account is to be treated as ceasing; and the circumstances where a qualifying savings manager can refuse to take further subscriptions to a special savings incentive account. Finally, regulates the issue of guidance notes to assist qualifying savings managers to comply with their obligations in relation to the management of special savings incentive accounts.

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