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[GA]
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Number 25 of 2008
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| | FINANCE (NO. 2) ACT 2008
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ARRANGEMENT OF SECTIONS
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PART 1
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Levies, Income Tax, Corporation Tax and Capital Gains Tax
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Chapter 1
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Interpretation
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Section
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1. Interpretation (Part 1).
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Chapter 2
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Levies
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2. Income levy.
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3. Parking levy in urban areas.
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Chapter 3
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Income Tax
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4. Amendment of section 15 (rate of charge) of Principal Act.
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5. Amendment of section 122 (preferential loan arrangements) of Principal Act.
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6. Benefit-in-kind: emission based calculations.
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7. Benefit-in-kind charge: relief for bicycles.
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8. Amendment of section 469 (relief for health expenses) of Principal Act.
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9. Employee share schemes: withdrawal of approval.
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10. Amendment of section 128 (tax treatment of directors of companies and employees granted rights to acquire shares or other assets) of Principal Act.
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11. Amendment of schedule 29 (provisions referred to in sections 1052, 1053 and 1054) to Principal Act.
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12. Amendment of Chapter 5 (miscellaneous charging provisions) of Part 5 of Principal Act.
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13. Repayment of tax where earnings not remitted.
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14. Relief for interest paid on certain home loans.
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15. Amendment of section 819 (residence) of Principal Act.
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16. Retirement benefits.
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Chapter 4
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Income Tax, Corporation Tax and Capital Gains Tax
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17. Amendment of section 659 (farming: allowances for capital expenditure on the construction of farm buildings, etc., for control of pollution) of Principal Act.
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18. Amendment of Chapter 2 (farming: relief for increase in stock values) of Part 23 of Principal Act.
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19. Amendment of section 279 (purchases of certain buildings or structures) of Principal Act.
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20. Capital allowances for qualifying specialist palliative care units.
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21. Scheme to facilitate removal and relocation of certain industrial facilities.
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22. Amendment of section 268 (meaning of “industrial building or structure”) of Principal Act.
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23. Amendment of section 81 (general rule as to deductions) of Principal Act.
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24. Amendment of section 81B (equalisation reserves for credit insurance and reinsurance business of companies) of Principal Act.
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25. Amendment of section 198 (certain interest not to be chargeable) of Principal Act.
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26. Amendment of Part 8 (annual payments, charges and interest) of Principal Act.
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27. Life assurance policies and investment funds.
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28. Amendment of section 481 (relief for investment in films) of Principal Act.
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29. Amendment of section 503 (claims) of Principal Act.
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30. Amendment of section 768 (allowance for know-how) of Principal Act.
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Chapter 5
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Corporation Tax
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31. Relief from tax for certain start-up companies.
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32. Amendment of section 448 (relief from corporation tax) of Principal Act.
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33. Relevant territory.
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34. Amendment of section 766 (tax credit for research and development expenditure) of Principal Act.
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35. Amendment of section 766A (tax credit on expenditure on buildings or structures used for research and development) of Principal Act.
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36. Limitation of tax credits to be paid under section 766 or 766A of Principal Act.
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37. Acceleration of wear and tear allowances for certain energy-efficient equipment.
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38. Preliminary tax.
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39. Amendment of section 239 (income tax on payments by resident companies) of Principal Act.
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40. Amendment of Schedule 4 (exemption of specified non-commercial state sponsored bodies from certain tax provisions) to Principal Act.
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Chapter 6
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Capital Gains Tax
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41. Tax treatment of certain venture fund managers.
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42. Amendment of section 29 (persons chargeable) of Principal Act.
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43. Amendment of section 549 (transactions between connected persons) of Principal Act.
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44. Capital gains: rate of charge.
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45. Treatment of certain disposals made by The Pharmaceutical Society of Ireland.
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PART 2
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Excise
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46. Amendment of Chapter 1 of Part 2 (consolidation and modernisation of general excise law) of Finance Act 2001.
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47. Rates of mineral oil tax.
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48. Amendment of Chapter 1 (mineral oil tax) of Part 2 of Finance Act 1999.
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49. Amendment of Chapter 1 (electricity tax) of Part 2 of Finance Act 2008.
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50. Rates of alcohol products tax.
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51. Amendment of section 78A (relief for small breweries) of Finance Act 2003.
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52. Rates of tobacco products tax.
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53. Amendment of section 67 (betting duty) of Finance Act 2002.
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54. Amendment of section 71 (payment of betting duty) of Finance Act 2002.
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55. Air travel tax.
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56. Amendment of section 7 (issue of bookmakers’ licences) of Betting Act 1931.
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57. Repeals relating to excise law.
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58. Wholesale dealers’ licences.
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59. Increase in duties on certain liquor licences.
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60. Amendment of section 130 (interpretation) of Finance Act 1992.
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61. Amendment of section 131 (registration of vehicles by Revenue Commissioners) of Finance Act 1992.
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62. Amendment of section 132 (charge of excise duty) of Finance Act 1992.
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63. Amendment of section 134 (permanent reliefs) of Finance Act 1992.
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64. Amendment of section 135 (temporary exemption from registration) of Finance Act 1992.
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65. Amendment of section 135B (repayment of amounts in respect of vehicle registration tax in certain cases) of Finance Act 1992.
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66. Amendment of section 141 (regulations) of Finance Act 1992.
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PART 3
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Value-Added Tax
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67. Interpretation (Part 3).
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68. Amendment of section 3 (supply of goods) of Principal Act.
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69. Amendment of section 7A (option to tax lettings of immovable goods) of Principal Act.
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70. Amendment of section 7B (transitional measures: waiver of exemption) of Principal Act.
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71. Travel agent’s margin scheme.
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72. Amendment of section 11 (rates of tax) of Principal Act.
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73. Amendment of section 12 (deduction for tax borne or paid) of Principal Act.
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74. Amendment of section 20 (refund of tax) of Principal Act.
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75. Amendment of section 32 (regulations) of Principal Act.
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76. Amendment of First Schedule to Principal Act.
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77. Amendment of Second Schedule to Principal Act.
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PART 4
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Stamp Duties
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78. Interpretation (Part 4).
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79. Electronic stamping of instruments: further matters.
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80. Amendment of section 5 (agreement as to payment of stamp duty on instruments) of Principal Act.
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81. Amendment of section 14 (penalty on stamping instruments after execution) of Principal Act.
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82. Land: special provisions.
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83. Amendment of section 34 (agreements in connection with, or in contemplation of, sale) of Principal Act.
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84. Amendment of section 81AA (transfers to young trained farmers) of Principal Act.
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85. Amendment of section 81C (further farm consolidation relief) of Principal Act.
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86. Amendment of Part 9 (levies) of Principal Act.
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87. Amendment of Schedule 1 to Principal Act.
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PART 5
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Capital Acquisitions Tax
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88. Interpretation (Part 5).
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89. Amendment of section 89 (provisions relating to agricultural property) of Principal Act.
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90. Capital acquisitions: rate of charge.
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PART 6
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Miscellaneous
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91. Interpretation (Part 6).
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92. Revenue powers.
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93. Returns in relation to settlements and trustees.
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94. Donations of heritage items and heritage property.
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95. Amendment of section 811A (transactions to avoid liability to tax: surcharge, interest and protective notification) of Principal Act.
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96. Miscellaneous amendments: incentive to pay and file electronically.
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97. Miscellaneous amendments relating to collection and recovery of tax.
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98. Miscellaneous amendments in relation to penalties.
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99. Miscellaneous technical amendments in relation to tax.
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100. Capital Services Redemption Account.
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101. Care and management of taxes and duties.
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102. Short title, construction and commencement.
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SCHEDULE 1
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Repeals Relating to Excise Law
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SCHEDULE 2
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Excise Licences
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SCHEDULE 3
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Miscellaneous Amendments: Incentive to Pay and File Electronically
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SCHEDULE 4
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Provisions Relating to Collection and Recovery of Tax
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SCHEDULE 5
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Miscellaneous Amendments in Relation to Penalties
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SCHEDULE 6
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Miscellaneous Technical Amendments in Relation to Tax
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Acts Referred to
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Air Navigation and Transport (Amendment) Act 1998
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1998, No. 24
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Bankruptcy Act 1988
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1988, No. 27
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Betting Act 1931
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1931, No. 27
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Capital Acquisitions Tax Consolidation Act 2003
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2003, No. 1
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Central Bank Act 1971
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1971, No. 24
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Companies Act 1963
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1963, No. 33
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Courts of Justice Act 1924
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1924, No.10
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Courts (Supplemental Provisions) Act 1961
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1961, No. 39
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Dublin Docklands Development Authority Act 1997
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1997, No. 7
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Electronic Commerce Act 2000
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2000, No. 27
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Enforcement of Court Orders Act 1926
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1926, No. 18
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Excise Act 1835
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5&6 Wm.4, c.39
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Finance (1909-10) Act 1910
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10 Edw.7, c.8
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Finance Act 1940
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1940, No. 14
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Finance Act 1947
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1947, No. 15
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Finance Act 1950
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1950, No. 18
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Finance Act 1976
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1976, No. 16
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Finance Act 1980
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1980, No. 14
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Finance Act 1983
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1983, No. 15
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Finance Act 1989
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1989, No. 10
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Finance Act 1992
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1992, No. 9
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Finance Act 1993
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1993, No. 13
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Finance Act 1995
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1995, No. 8
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Finance Act 1999
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1999, No. 2
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Finance Act 2000
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2000, No. 3
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Finance Act 2001
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2001, No. 7
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Finance Act 2002
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2002, No. 5
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Finance Act 2003
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2003, No. 3
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Finance Act 2005
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2005, No. 5
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Finance Act 2006
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2006, No. 6
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Finance Act 2007
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2007, No. 11
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Finance Act 2008
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2008, No. 3
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Fire Services Act 1981
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1981, No. 30
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Health Act 1970
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1970, No. 1
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Health Contributions Act 1979
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1979, No. 4
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Intoxicating Liquor Act 1943
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1943, No. 7
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Intoxicating Liquor Act 1946
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1946, No. 33
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Intoxicating Liquor Act 1962
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1962, No. 21
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Intoxicating Liquor Act 1988
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1988, No. 16
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Intoxicating Liquor Act 2003
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2003, No. 31
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Intoxicating Liquor (National Concert Hall) Act 1983
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1983, No. 34
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Irish Aviation Authority Act 1993
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1993, No. 29
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Irish Horseracing Industry Act 1994
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1994, No. 18
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Judgement Mortgage (Ireland) Act 1850
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13&14 Vic. c.29
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Judgement Mortgage (Ireland) Act 1858
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21&22 Vic. c.105
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Local Government Act 2001
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2001, No. 37
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Maternity Protection Act 1994
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1994, No. 34
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Maternity Protection (Amendment) Act 2004
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2004, No. 28
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National Cultural Institutions Act 1997
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1997, No. 11
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National Training Fund Act 2000
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2000, No. 41
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Pharmacy Act 2007
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2007, No. 20
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Pharmacy (Ireland) Act 1875
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38&39 Vic. c. 57
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Planning and Development Acts 2000 to 2006
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Provisional Collection of Taxes Act 1927
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1927, No. 7
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Social Welfare Consolidation Act 2005
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2005, No. 26
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Stamp Duties Consolidation Act 1999
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1999, No. 31
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State Authorities (Public Private Partnership Arrangements) Act 2002
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2002, No. 1
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Taxes Consolidation Act 1997
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1997, No. 39
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Tourist Traffic Act 1952
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1952, No. 15
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Value-Added Tax Act 1972
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1972, No. 22
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Value-Added Tax Acts 1972 to 2008
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Number 25 of 2008
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|
| | FINANCE (NO. 2) ACT 2008
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