First Previous (SCHEDULE 5 Amendment of Provisions Consequential on Section 145)

5 2005

Finance Act 2005

SCHEDULE 6

Miscellaneous Technical Amendments in Relation to Tax

Section 147 .

1. The Taxes Consolidation Act 1997 is amended in accordance with the following provisions:

(a) in section 4(1), in paragraph (a) of the definition of “company” by substituting “the Health Service Executive” for “a health board”,

(b) in section 127(2)(i)(I) by substituting “Schedule E” for “the Schedule E”,

(c) in section 214(2)(b) by substituting “the Health Service Executive” for “a health board”,

(d) in section 267J by substituting the following for subsection (2):

“(2) Where by virtue of subsection (1) a company is to be allowed credit for tax payable under the laws of a Member State other than the State, Schedule 24 shall apply for the purposes of that subsection as if that subsection were arrangements providing that the tax so payable shall be allowed as a credit against tax payable in the State.”,

(e) in section 268—

(i) in subsection (1), in paragraph (i) of the definition of “industrial building or structure” by substituting “the Health Service Executive” for “the health board in whose functional area the convalescent home is situated,”,

(ii) in subsection (2A)—

(I) by deleting the definition of “health board”, and

(II) in the definition of “qualifying hospital”—

(A) in paragraph (g) by substituting “the Health Service Executive” for “the health board in whose functional area it is situated”,

(B) in paragraph (g)(i) by substituting “the Health Service Executive” for “the health board” in each place where it occurs, and

(C) in paragraph (h) by substituting “the Health Service Executive” for “that health board”,

(iii) in subsection (2B)—

(I) in paragraph (e)—

(A) by substituting “the Health Service Executive” for “the health board in whose functional area it is situated”, and

(B) in subparagraph (i) by substituting “the Health Service Executive” for “the health board” in both places where it occurs,

and

(II) in paragraph (f) by substituting “the Health Service Executive” for “that health board”,

and

(iv) in subsection (3A)(c)(iv)—

(I) by substituting “the Health Service Executive” for “the health board in whose functional area the units are situated”, and

(II) by substituting “the Health Service Executive” for “that health board” in both places where it occurs,

(f) in section 397(3) by substituting “section 243 or 243A” for “section 243”,

(g) in section 404(4)(c)(ii)—

(i) in the construction of M by substituting “days” for “months”, and

(ii) in the construction of R by substituting “is 0.0273.” for “is the rate per cent specified in section 1080(1).”,

(h) in section 469(1)—

(i) in the definition of “hospital”

(I) by substituting “the Health Service Executive” for “a health board” in both places where it occurs, and

(II) by substituting “Health Acts 1947 to 2004” for “Health Acts, 1947 to 1996” in both places where it occurs,

and

(ii) in paragraph (c) of the definition of “practitioner” by substituting “practice” for “practise”,

(i) in section 556(6)(a) by substituting “in each subsequent year” for “in in each subsequent year”,

(j) in section 616(7) in paragraph (b) of the definition of “relevant Member State” by substituting “section 826(1)(a)” for “section 826”,

(k) in section 730K(5)(a) by substituting “ section 104 of the Capital Acquisitions Tax Consolidation Act 2003 ” for “ section 63 of the Finance Act, 1985 ”,

(l) in section 787A in paragraph (a) of the definition of “employee”—

(i) by substituting “the Health Service Executive” for “health board”, and

(ii) by deleting “board or committee” and substituting “the Executive or the committee”,

(m) in section 825A(3)(b) by substituting “section 826(1)(a)” for “section 826”,

(n) in section 888(2)(e) by substituting “who, or the Health Service Executive or any local authority” for “who, or any health board, local authority”,

(o) in section 942 by deleting subsections (7) and (10), and

(p) in Schedule 29—

(i) in column 2—

(I) by deleting “section 893(2)”, and

(II) by inserting “section 896” after “section 894(3)”,

and

(ii) in column 3 by substituting “section 896” for “section 893(3)”.

2. The Capital Acquisitions Tax Consolidation Act 2003 is amended in section 45(2)(b)(i) by deleting “on or”.

3. Schedule 2 to the Finance Act 2003 is amended by substituting “Exceeding 1.2% vol” for “Exceeding 1.2%”.

4. (a) As respects paragraph 1

(i) subparagraphs (a) to (c), (e), (h) to (j) and (l) to (p) have effect as on and from the passing of this Act,

(ii) subparagraph (f) applies as respects accounting periods ending on or after 3 February 2005,

(iii) subparagraph (g) applies and comes into effect as on and from 3 February 2005,

(iv) subparagraph (k) is deemed to have come into force as on and from 21 February 2003, and

(v) subparagraph (d) is deemed to have come into force as on and from 1 January 2004.

(b) Paragraph 2 is deemed to have come into force and have taken effect as on and from 21 February 2003.

(c) Paragraph 3 has effect as on and from the passing of this Act.