Paschal Donohoe (Dublin Central, Fine Gael)
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I move amendment No. 1:

In page 10, between lines 8 and 9, to insert the following: "(2) Subsection (1)applies for the year of assessment 2022 and each subsequent year of assessment.".

It is considered appropriate to explicitly provide that the budget 2022 changes in respect of universal social charge, USC, apply from 1 January 2022. This amendment is to specifically include a commencement provision to confirm that changes in this tax apply from 1 January next year.