An Chéad Lch. Lch. Roimhe Seo ( SCEIDEAL 1 Leasuithe de dhroim Athruithe ar Chreidmheasanna Cánach Pearsanta ) Ar Aghaidh ( SCEIDEAL 3 Leasuithe Ilghnéitheacha a bhaineann le Treoir 2006/112/CE ón gComhairle )

11 2007

An tAcht Airgeadais 2007

SCEIDEAL 2

Leasuithe Teicniúla Ilghnéitheacha i ndáil leis na socruithe maidir le Faoiseamh ó Chánachas Dúbailte

Alt 35.

1. Leasaítear leis seo an tAcht Comhdhlúite Cánacha, 1997 de réir na bhforálacha seo a leanas:

(a) in alt 23A(1)(a) trí “alt 826(1)” a chur in ionad “alt 826(1)(a)” sa mhíniú ar “socruithe”;

(b) in alt 29A(4) trí “alt 826(1)” a chur in ionad “alt 826(1)(a)”;

(c) in alt 29A(4) trí “alt 826(1)” a chur in ionad “alt 826(1)(a)” sa mhíniú ar “críoch iomchuí”;

(d) in alt 130(3)(d) trí “alt 826(1)” a chur in ionad “alt 826(1)(a)” sa mhíniú ar “Ballstát iomchuí”;

(e) in alt 153(1) trí “alt 826(1)” a cur in ionad “alt 826(1)(a)” sa mhíniú ar “críoch iomchuí”;

(f) in alt 172A(1)(a) trí “alt 826(1)” a chur in ionad “alt 826(1)(a)” sa mhíniú ar “críoch iomchuí”;

(g) in alt 198(1)(a) trí “alt 826(1)” a chur in ionad “alt 826(1)(a)” sa mhíniú ar “socruithe”;

(h) in alt 222(1)(b) trí “alt 826(1)” a chur in ionad “alt 826(1)(a)” sa dá áit ina bhfuil sé;

(i) in alt 246(1) trí “alt 826(1)” a chur in ionad “alt 826(1)(a)” sa mhíniú ar “críoch iomchuí”;

(j) in alt 267G(1) trí “alt 826(1)” a chur in ionad “alt 826(1)(a)” sa mhíniú ar “socruithe”;

(k) in alt 410(1)(a) trí “alt 826(1)” a chur in ionad “alt 826(1)(a)” sa mhíniú ar “Ballstát iomchuí”;

(l) in alt 411(1)(a) trí “alt 826(1)” a chur in ionad “alt 826(1)(a)” sa mhíniú ar “Ballstát iomchuí”;

(m) in alt 430—

(i) i bhfo-alt trí “alt 826(1)” a chur in ionad “alt 826(1)(a)”, agus

(ii) i bhfo-alt (2A) trí “alt 826(1)” a chur in ionad “alt 826(1)(a)”;

(n) in alt 452(1)(a) trí “alt 826(1)” a chur in ionad “alt 826(1)(a)” sa mhíniú ar “socruithe”;

(o) in alt 481(2C)(b) trí “alt 826(1)” a chur in ionad “alt 826(1)(a)”;

(p) in alt 530(4) trí “alt 826(1)” a chur in ionad “alt 826(1)(a)”;

(q) in alt 579B(1) trí “alt 826(1)” a chur in ionad “alt 826(1)(a)” sa mhíniú ar “socruithe”;

(r) in alt 613(6) trí “alt 826(1)” a chur in ionad “alt 826(1)(a)” sa mhíniú ar sa mhíniú ar “socruithe”;

(s) in alt 616(7) trí “alt 826(1)” a chur in ionad “alt 826(1)(a)” sa mhíniú ar “Ballstát iomchuí”;

(t) in alt 626B(1)(a)) trí “alt 826(1)” a chur in ionad “alt 826(1)(a)” sa mhíniú ar “críoch iomchuí”;

(u) in alt 627(2)(a) trí “alt 826(1)” a chur in ionad “alt 826(1)(a)” sa mhíniú ar “críoch iomchuí”;

(v) in alt 630 trí “alt 826(1)” a chur in ionad “alt 826(1)(a)” sa mhíniú ar “comhaontú déthaobhach ”;

(w) in alt 690(2) trí “alt 826(1)” a chur in ionad “alt 826(1)(a)”sa dá áit ina bhfuil sé;

(x) in alt 730H(1) trí “alt 826(1)” a chur in ionad “alt 826(1)(a)” sa mhíniú ar “stát amach ón gcósta”;

(y) in alt 747B(1) trí “alt 826(1)” a chur in ionad “alt 826(1)(a)” sa mhíniú ar “stát amach ón gcósta”;

(z) in alt 787M(1) trí “alt 826(1)” a chur in ionad “alt 826(1)(a)” sa mhíniú ar “cónaitheoir”;

(aa) in alt 817C(3) trí “alt 826(1)” a chur in ionad “alt 826(1)(a),”;

(ab) in alt 825A—

(i) i bhfo-alt (1) trí “alt 826(1)” a chur in ionad “alt 826(1)(a)” sa mhíniú ar “fostaíocht cháilitheach “, agus

(ii) i bhfo-alt (3)(b) trí “alt 826(1)” a chur in ionad “alt 826(1)(a)”;

(ac) in alt 829(2) trí “alt 826(1)” a chur in ionad “alt 826(1)(a)”;

(ad) in alt 829(2) trí “alt 826(1)” a chur in ionad “alt 826(1)(a)”;

(ae) in alt 831(1)(a) trí “alt 826(1)” a chur in ionad “alt 826(1)(a)” sa mhíniú ar “socruithe”;

(af) i bhfo-alt 865(1)(a) trí “alt 826(1)” a chur in ionad “alt 826(1)(a)” sa mhíniú ar “coigeartú comhghaolach ;

(ag) in alt 831(1)(a) trí “alt 826(1)” a chur in ionad “alt 826(1)(a) i bhfo-alt (1);

(ah) i Sceideal 24—

(i) in mír 1(1)—

(I) trí “alt 826(1)” a chur in ionad “alt 826(1)(a)” sa mhíniú ar “socruithe”, agus

(II) trí “alt 826(1)” a chur in ionad “alt 826(1)(a)” sa mhíniú ar “Ballstát iomchuí”,

agus

(ii) i mír 5(2) trí “alt 826(1)” trí a chur alt 826(1) in ionad “alt 826(1)(a)”.

2. Tá éifeacht le mír 1 amhail ar agus ó dháta rite an Achta seo.