Ireland has published the Finance (Covid-19 and Miscellaneous Provisions) Act 2022, which was signed into law on 2 June 2022. The Act gives legislative effect to the extension of certain Covid support schemes that were implemented on an administrative basis pending its enactment. As previously reported, one of the main measures is the extension of the tax debt warehousing scheme, allowing impacted businesses to warehouse their tax liabilities up to 30 April 2022. Warehoused tax liabilities are then subject to zero interest from 1 May 2022 until 30 April 2023, with interest at the reduced rate of 3% per annum...