TAXES CONSOLIDATION ACT, 1997

• (a) are chargeable to tax in the country in which they arise,

• (b) on payment by the person making such payment, are subject to a system of tax deduction similar in form to that provided for in Chapter 4 of Part 42,

• (c) are chargeable to tax in the State on the full amount of such profits or gains under Schedule D, and

• (d) if the office or employment was held or exercised in the State and the person was resident in the State, would be emoluments within the meaning of that subsection.

• (4) Where for any year of assessment a claimant proves that his or her total income for the year consists of or includes emoluments (including, in a case where the claimant is a married person assessed to tax in accordance with section 1017, any emoluments of the claimant's spouse deemed to be income of the claimant by that section for the purposes referred to in that section)—

• (a) a deduction of £800 shall be made from so much, if any, of the emoluments (but not including, in the case where the claimant is a married person so assessed, the emoluments, if any, of the claimant's spouse) as arise to the claimant, and

• (b) in the case where the claimant is a married person so assessed, a deduction of £800 shall be made from so much, if any, of the emoluments as arise to the claimant's spouse.

• (5) Where a deduction under this section is to be made from emoluments for any year of assessment by virtue of the operation of subsection (2), such deduction shall be given by means of repayment of tax.

473 Allowance for rent paid by certain tenants. [ITA67 s142A and 195B(3) and (6); FA82 s5(1); FA85 s7(a); FA91 s8; FA93 s10(1); FA95 s5]

473.—(1) In this section—

“residential premises” means property held under a tenancy, being—

• (a) a building or part of a building used or suitable for use as a dwelling, and

• (b) land which the occupier of a building or part of a building used as a dwelling has for his or her own occupation and enjoyment with the building or part of a building as its garden or grounds of an ornamental nature;

“rent” includes any periodical payment in the nature of rent made in return for a special possession of residential premises or for the use, occupation or enjoyment of residential premises, but does not include so much of any rent or payment as—

• (a) is paid or made to defray the cost of maintenance of or repairs to residential premises for which in the absence of agreement to the contrary the tenant would be liable,

• (b) relates to the provision of goods or services,

• (c) relates to any right or benefit other than the bare right to use, occupy and enjoy residential premises, or

• (d) is the subject of a right of reimbursement or a subsidy from any source enjoyed by the person making the payment, unless such reimbursement or subsidy cannot be obtained;

“tenancy” includes any contract, agreement or licence under or in respect of which rent is paid, but does not include—

• (a) a tenancy which apart from any statutory extension is a tenancy for a freehold estate or interest or for a definite period of 50 years or more,

• (b) a tenancy in relation to which the person beneficially entitled to the rent is a Minister of the Government, the Commissioners of Public Works in Ireland or a housing authority for the purposes of the Housing Act, 1966, or

• (c) a tenancy in relation to which an agreement or provision exists under which the rent paid or part of it is or may be treated as consideration or part consideration, in whatever form, for the creation of a further or greater estate, tenancy or interest in the residential premises concerned or in any other property.

• (2)
• (a) In this subsection, “the relevant limit” means—

• (i) in the case of a claimant entitled to a deduction under section 461(a), £2,000,

• (ii) in the case of a widowed person, £1,500, and

• (iii) in any other case, £1,000.

• (b) Where in relation to income tax for a year of assessment an individual (in this section referred to as “the claimant”) proves that—

• (i) at any time during the year of assessment he or she was of the age of 55 years or over, and

• (ii) in the year of assessment, he or she has made a payment on account of rent in respect of residential premises which, during the period in respect of which the payment was made, was his or her only or main residence,

the claimant shall be entitled to a deduction of an amount equal to the lesser of—

• (I) the aggregate of such payments proved to be so made, and

• (II) the relevant limit.

• (c) For the purposes of this subsection, where the claimant is a married person assessed to tax for the year of assessment in accordance with section 1017, any payments made by the claimant's spouse, in respect of which that spouse would have been entitled to relief under this section if he or she were assessed to tax for the year of assessment in accordance with section 1016 (apart from subsection (2) of that section), shall be deemed to have been made by the claimant.

• (3)
• (a) In this subsection—

“appropriate percentage”, in relation to a year of assessment, means a percentage equal to the standard rate of tax for that year;

“the specified limit” means—

• (1) in the case of a claimant entitled to a deduction under section 461(a), £1,000,

• (ii) in the case of a widowed person, £750, and

• (iii) in any other case, £500.

• (b) Where in relation to income tax for a year of assessment a claimant would but for paragraph (b)(i) of subsection (2) be entitled to relief in accordance with that subsection, the income tax to be charged on the claimant for that year of assessment, other than in accordance with section 16(2), shall be reduced by an amount which is the least of—

• (i) the amount equal to the appropriate percentage of the aggregate of the payments referred to in subsection (2)(b)(ii) proved to be so made,

• (ii) the appropriate percentage of the specified limit, and

• (iii) the amount which reduces that income tax to nil.

• (4)
• (a) Where a payment is made partly on account of rent and partly on account of anything which is not rent, such apportionment of the payment shall be made as is necessary in order to determine for the purposes of this section the amount paid on account of rent.

• (b) Any apportionment required by this subsection shall be made by the inspector according to the best of his or her knowledge and judgment.

• (5) Where a payment on account of rent is made in respect of any period, that payment shall be deemed for the purposes of this section to be made in the year in which the period falls; but, if the period falls partly in one year and partly in another year, the amount of the payment made in respect of that period shall be apportioned to each year in the proportion which the part of the period falling in that year bears to the whole of the period, and the amount so apportioned to a year shall be deemed for the purposes of this section to be paid in that year.

• (6)
• (a) Any claim for relief under this section in respect of rent paid in a year of assessment shall be accompanied by—

• (i) a certificate and statement, in a form prescribed by the Revenue Commissioners, signed by the claimant setting out—

• (I) the name, address and income tax reference number of the claimant,

• (II) the name, address and, as may be appropriate, the income tax or corporation tax reference number of the person or body of persons beneficially entitled to the rent under the tenancy under which the rent was paid,

• (III) the postal address of the premises in respect of which the rent was paid, and

• (IV) full particulars of the tenancy under which the rent was paid,

and

• (ii) a receipt or acknowledgement in respect of such rent given in accordance with subsection (8).

• (b) Failure to furnish any of the particulars mentioned in paragraph (a)(i) or failure to furnish a receipt or acknowledgement mentioned in paragraph (a)(ii) shall be grounds for refusal of the claim; but—

• (i) the inspector may waive the requirement at paragraph (a)(i)(II) on receipt of satisfactory proof that the claimant's inability to comply with that requirement is bona fide, and

• (ii) the inspector may waive the requirements at paragraph (a)(ii) on receipt of satisfactory proof of the total rent paid in the relevant period and on being furnished with the name and address of the person or body of persons to whom it was paid.

• (7)
• (a) Any person aggrieved by a decision of the inspector on any question arising under subsection (4) or (6) may, by notice in writing to that effect given to the inspector within 30 days from the date on which notice of the decision is given to that person, make an application to have his or her claim for relief heard and determined by the Appeal Commissioners.

• (b) Where an application is made under paragraph (a), the Appeal Commissioners shall hear and determine the claim in the like manner as an appeal made to them against an assessment to income tax, and the provisions of the Income Tax Acts relating to such an appeal (including the provisions relating to the rehearing of an appeal and to the statement of a case for the opinion of the High Court on a point of law) shall apply accordingly with any necessary modifications.

• (8)
• (a) Where a person (in this subsection referred to as “the tenant”) who is entitled to relief under this section for a year of assessment, or who has reason to believe that he or she may be so entitled, requests a receipt or acknowledgement of the rent paid by him or her in that year, the person or body of persons beneficially entitled to the rent shall, within 7 days from the date of the request, give to the tenant a receipt or acknowledgement of the rent paid by the tenant in that year of assessment.

• (b) Any receipt or acknowledgement given in accordance with this subsection shall be in writing and shall contain—

• (i) the name and address of the tenant,

• (ii) the name, address and, as may be appropriate, the income tax or corporation tax reference number of the person or body of persons giving the receipt or acknowledgement, and

• (iii) the amount of the rent paid in the year of assessment and the period within that year in respect of which it is paid.

• (9)
• (a) The Revenue Commissioners may make regulations, for the purpose of giving effect to this section, with respect to the allowance granted by this section, or to any matter ancillary or incidental thereto, or, in particular and without prejudice to the generality of the foregoing, to provide for—

• (i) the proof by a claimant of a payment on account of rent,

• (ii) the disclosure of information by a person in receipt of a payment on account of rent,

• (iii) the maintenance of records and the production to and inspection by persons authorised by the Revenue Commissioners of such records and the taking by such persons of copies of or of extracts from such records, and

• (iv) appeals with respect to matters arising under the regulations which would not otherwise be the subject of an appeal.

• (b) Every regulation made under this section shall be laid before Dáil Éireann as soon as may be after it is made and, if a resolution annulling the regulation is passed by Dáil Éireann within the next 21 days on which Dáil Éireann has sat after the regulation is laid before it, the regulation shall be annulled accordingly, but without prejudice to the validity of anything previously done thereunder.

• (10) Any deduction made under this section shall be in substitution for and not in addition to any deduction to which the individual might be entitled in respect of the same payment under any other provision of the Income Tax Acts.

474 Relief for fees paid to private colleges for full-time third level education. [FA95 s6(1) to (5)]

474.—(1) In this section—

“academic year”, in relation to an approved course, means a year of study commencing on a date not earlier than the 1st day of August in a year of assessment;

“appropriate percentage”, in relation to a year of assessment, means a percentage equal to the standard rate of tax for that year;

“approved college” means a college in the State—

• (a) which operates in accordance with a code of standards which from time to time may, with the consent of the Minister for Finance, be laid down by the Minister, and

• (b) which the Minister approves of for the purposes of this section;

“approved course” means a full-time undergraduate course of study in an approved college which—

• (a) is of at least 2 academic years' duration, and

• (b) the Minister, having regard to a code of standards which from time to time may, with the consent of the Minister for Finance, be laid down by the Minister in relation to the quality of education to be offered on approved courses, approves of for the purposes of this section;

“dependant”, in relation to an individual, means a spouse or child of the individual or a person in respect of whom the individual is or was the legal guardian;

“the Minister” means the Minister for Education and Science;

“qualifying fees”, in relation to an approved course and an academic year, means the amount of fees chargeable in respect of tuition to be provided in relation to that course in that year which, with the consent of the Minister for Finance, the Minister approves of for the purposes of this section.

• (2) Subject to this section, where an individual for a year of assessment proves that he or she has, on his or her own behalf or on behalf of his or her dependant, made a payment in respect of qualifying fees in respect of an approved course for the academic year in relation to that course commencing in that year of assessment, the income tax to be charged on the individual for that year of assessment, other than in accordance with section 16(2), shall be reduced by an amount which is the lesser of—

• (a) the amount equal to the appropriate percentage of the aggregate of all such payments proved to be so made, and

• (b) the amount which reduces that income tax to nil.

• (3) For the purposes of this section, a payment in respect of qualifying fees shall be regarded as not having been made in so far as any sum in respect of or by reference to such fees has been or is to be received, directly or indirectly, by the individual, or, as the case may be, his or her dependant, from any source whatever by means of grant, scholarship or otherwise.

• (4)
• (a) Where the Minister is satisfied that an approved college, or an approved course in that college, no longer meets the appropriate code of standards laid down, the Minister may by notice in writing given to the approved college withdraw, with effect from the year of assessment following the year of assessment in which the notice is given, the approval of that college or course, as the case may be, for the purposes of this section.

• (b) Where the Minister withdraws the approval of any college or course for the purposes of this section, notice of its withdrawal shall be published as soon as may be in Iris Oifigiúil.

• (5) On or before the 1st day of July in each year of assessment, the Minister shall furnish the Revenue Commissioners with full details of—

• (a) all colleges and courses in respect of which approval has been granted and not withdrawn for the purposes of this section, and

• (b) the amount of the qualifying fees in respect of each such course for the academic year commencing in that year of assessment.

475 Relief for fees paid for part-time third level education. [FA96 s15(1) to (5) and (8); FA97 s7]

475.—(1) In this section—

“academic year”, in relation to an approved course, means a year of study commencing on a date not earlier than the 1st day of August in a year of assessment;

“appropriate percentage”, in relation to a year of assessment, means a percentage equal to the standard rate of tax for that year;

“approved college”, in relation to a year of assessment, means a college or institution in the State, or a college or institution in another Member State of the European Communities providing distance education in the State, which—

• (a) provides courses to which a scheme approved by the Minister under the Local Authority (Higher Education) Grants Acts, 1968 to 1992, applies, or

• (b) operates in accordance with a code of standards which from time to time may, with the consent of the Minister for Finance, be laid down by the Minister,

and which the Minister approves of for the purposes of this section;

“approved course” means a part-time undergraduate course of study in an approved college which—

• (a) is of at least 2 academic years' duration, and

• (b) in the case of a course provided by a college to which paragraph (b) of the definition of “approved college” relates, the Minister, having regard to a code of standards which from time to time may, with the consent of the Minister for Finance, be laid down by the Minister in relation to the quality of education to be offered on such approved course, approves of for the purposes of this section;

“the Minister” means the Minister for Education and Science;

“qualifying fees”, in relation to an approved course and an academic year, means the amount of fees chargeable in respect of tuition to be provided in relation to that course in that year and which, in relation to a course to which paragraph (b) of the definition of “approved course” relates, the Minister, with the consent of the Minister for Finance, approves of for the purposes of this section;

“qualifying individual” means—

• (a) an individual other than an individual who has been conferred with a certificate, diploma or degree in respect of the completion by him or her of an undergraduate course of study of not less than 2 academic years' duration, or

• (b) an individual who has been conferred with a certificate or diploma as referred to in paragraph (a) and who is pursuing an approved course in respect of which the approved college certifies that the certificate or diploma, as the case may be, with which he or she has been conferred, has qualified him or her for exemption for one or more years of study from the normal duration of the approved course but is not otherwise an individual who is not a qualifying individual for the purposes of paragraph (a).

• (2) Subject to this section, where for a year of assessment a qualifying individual proves that he or she has on his or her own behalf made a payment in respect of qualifying fees in respect of an approved course for the academic year in relation to that course commencing in that year of assessment, the income tax to be charged on the qualifying individual for that year of assessment, other than in accordance with section 16(2), shall be reduced by an amount which is the lesser of—

• (a) the amount equal to the appropriate percentage of the aggregate of all such payments proved to be so made, and

• (b) the amount which reduces that income tax to nil.

• (3) Notwithstanding subsection (2), where for any year of assessment—

• (a) the spouse of a qualifying individual is assessed to tax in accordance with section 1017, and

• (b) qualifying fees are paid by the qualifying individual, or paid by that spouse on behalf of the qualifying individual, in respect of an approved course for the academic year in relation to that course commencing in that year of assessment,

then, relief under this section shall, except where section 1023 applies, be granted to the spouse of the qualifying individual in respect of the qualifying fees so paid as if he or she were a qualifying individual and the qualifying fees had been paid by him or her on his or her own behalf.

• (4) For the purposes of this section, a payment in respect of qualifying fees shall be regarded as not having been made in so far as any sum in respect of or by reference to such fees has been or is to be received directly or indirectly by the qualifying individual from any source whatever by means of grant, scholarship or otherwise.

• (5)
• (a) Where the Minister is satisfied that a college, within the meaning of paragraph (b) of the definition of “approved college”, or an approved course in that college, no longer meets the appropriate code of standards laid down, the Minister may by notice in writing given to the approved college withdraw, with effect from the year of assessment following the year of assessment in which the notice is given, the approval of that college or course, as the case may be, for the purposes of this section.

• (b) Where the Minister withdraws the approval of any college or course for the purposes of this section, notice of its withdrawal shall be published as soon as may be in Iris Oifigiúil.

• (6) On or before the 1st day of July in each year of assessment, the Minister shall furnish the Revenue Commissioners with full details of all—

• (a) courses,

• (b) colleges, and

• (c) the amount of qualifying fees for the academic year commencing in that year of assessment in respect of courses referred to in paragraph (a),

which the Minister has approved of for the purposes of this section.

• (7) Where for the purposes of this section any question arises as to whether—

• (a) a college is an approved college, or

• (b) a course of study is an approved course,

the Revenue Commissioners may consult with the Minister.

476 Relief for fees paid for training courses. [FA97 s8(1) to (7) and (10) and (11)]

476.—(1) In this section—

“An Foras” means An Foras Áiseanna Saothair;

“approved course provider” means a person providing approved courses who—

• (a) operates in accordance with a code of standards which from time to time may, with the consent of the Minister for Finance, be agreed between An Foras and the Minister, and

• (b) is approved of by An Foras for the purposes of this section;

“approved course” means a course of study or training, other than a postgraduate course, provided by an approved course provider which—

• (a) is confined to—

• (i) such aspects of information technology, or

• (ii) such foreign languages,

as are approved of by the Minister, with the consent of the Minister for Finance, for the purposes of this section,

• (b) is of less than 2 years' duration,

• (c) results in the awarding of a certificate of competence, and

• (d) having regard to a code of standards which from time to time may, with the consent of the Minister for Finance, be agreed between An Foras and the Minister in relation to—

• (i) the quality and standard of training to be provided on the approved course, and

• (ii) the methods and facilities to be used by the course provider in delivering the course and in assessing competence,

is approved of by An Foras for the purposes of this section;

“certificate of competence”, in relation to an approved course, means a certificate awarded in accordance with the standards set out in the code of standards referred to in paragraph (d) of the definition of “approved course” and certifying that a minimum level of competence has been achieved by the individual to whom the certificate is awarded;

“foreign language” means a language other than an official language of the State;

“the Minister” means the Minister for Enterprise, Trade and Employment;

“qualifying fees”, in relation to an approved course, means the amount of fees chargeable in respect of tuition to be provided in relation to such course where the net amount of such fees are not less than £250 and to the extent that they do not exceed £1,000.

• (2)
• (a) In this subsection, “appropriate percentage”, in relation to a year of assessment, means a percentage equal to the standard rate of tax for that year.

• (b) Subject to this section, where an individual proves that—

• (i) he or she has on his or her own behalf made a payment in respect of qualifying fees in respect of an approved course, and

• (ii) has been awarded a certificate of competence in respect of that course,

the income tax to be charged on the individual, other than in accordance with section 16(2), for the year of assessment in which that certificate of competence is awarded shall be reduced by an amount which is the lesser of—

• (I) the amount equal to the appropriate percentage of the aggregate of all such payments proved to be so made, and

• (II) the amount which reduces that income tax to nil.

• (3) Where for a year of assessment in which an individual is awarded a certificate of competence—

• (a) the spouse of the individual is assessed to tax in accordance with section 1017, and

• (b) qualifying fees are paid by the individual, or paid by that spouse on behalf of the individual, in respect of the approved course,

then, relief under this section shall, except where section 1023 applies, be granted to the spouse of the individual in respect of the qualifying fees so paid as if the qualifying fees had been paid by him or her on his or her own behalf.

• (4) Relief under this section shall not be given in respect of an individual for a year of assessment in respect of more than one approved course.

• (5) For the purposes of this section, a payment in respect of qualifying fees shall be regarded as not having been made in so far as any sum, in respect of or by reference to such fees, has been or is to be received either directly or indirectly by an individual from any source whatever by means of grant, scholarship or otherwise.

• (6) An Foras, where it is satisfied that an approved course provider, or an approved course provided by an approved course provider, no longer meets the appropriate code of standards laid down, may by notice in writing given to the approved course provider withdraw the approval of that course provider or approved course, as the case may be, from such date as it considers appropriate, and this section shall cease to apply to that course provider or that course, as the case may be, with effect from that date.

• (7)
• (a) As soon as may be practicable after An Foras has—

• (i) approved a course provider or a course for the purposes of this section, or

• (ii) withdrawn such approval,

An Foras shall notify the Revenue Commissioners in writing of such approval or withdrawal of approval.

• (b) Where any question arises as to whether for the purposes of this section—

• (i) a course provider is an approved course provider, or

• (ii) a training course is an approved course,

the Revenue Commissioners may consult with An Foras.

• (8) Any relief under this section shall be in substitution for and not in addition to any relief to which the individual might be entitled to in respect of the same payment under any other provision of the Income Tax Acts.

• (9) This section shall come into operation on such date as may be fixed by order of the Minister for Finance.

477 Relief for service charges. [FA95 s7(1) to (8)]

477.—(1) (a) In this section—

“appropriate percentage”, in relation to a year of assessment, means a percentage equal to the standard rate of tax for that year;

“claimant” has the meaning assigned to it by subsection (2)

“financial year” means the period of 12 months ending on the 31st day of December in that year;

“group water supply scheme” means a scheme referred to in the Housing (Improvement Grants) Regulations, 1983 (S.I. No. 330 of 1983);

“service” means the provision by or on behalf of a local authority of—

• (i) a supply of water for domestic purposes,

• (ii) domestic refuse collection or disposal, or

• (iii) domestic sewage disposal facilities;

“service charge” means a charge imposed under—

• (i) the Local Government (Financial Provisions) (No. 2) Act, 1983, or

• (ii) section 65A (inserted by the Local Government (Sanitary Services) Act, 1962, and amended by the Local Government (Financial Provisions) (No. 2) Act, 1983) of the Public Health (Ireland) Act, 1878,

in respect of the provision by a local authority of any service or services, and “service charges” shall be construed accordingly;

“specified limit” means £150.

• (b) References in this section to an amount paid on time shall mean payment of that amount by such date or dates as a local authority shall decide.

• (2) Where in relation to income tax for a year of assessment an individual (in this section referred to as a “claimant”) proves that in the financial year immediately before the year of assessment the amount which he or she was liable to pay in respect of service charges for that financial year has been paid in full and on time, the income tax to be charged on the claimant for that year of assessment, other than in accordance with section 16(2), shall, subject to subsections (3) and (5), be reduced by an amount which is the least of—

• (a) the amount equal to the appropriate percentage of the amount proved to be so paid,

• (b) the appropriate percentage of the specified limit, and

• (c) the amount which reduces that income tax to nil.

• (3)
• (a) In the case of a claimant assessed to tax for the year of assessment in accordance with section 1017, any payments made by the spouse of the claimant, in respect of which that spouse would have been entitled to relief under this section if the spouse were assessed to tax for the year of assessment in accordance with section 1016 (apart from subsection (2) of that section), shall be deemed to have been made by the claimant.

• (b) In the case of an individual who resides on a full-time basis in the premises to which the service charges relate and pays such service charges in accordance with the requirements of this section on behalf of the claimant, that claimant may disclaim the relief provided by this section in favour of the individual, and such disclaimer shall be in such form as the Revenue Commissioners may require.

• (4) A claimant who wishes to claim relief under this section shall furnish to the local authority to which a payment in respect of the service charges referred to in subsection (2) is made the claimant's identifying number, known as the Revenue and Social Insurance (RSI) Number.

• (5)
• (a) Any claim for relief under this section shall, unless the details referred to in subsection (6) in respect of a claimant are provided on the basis set out in paragraph (c) of that subsection, be accompanied by a certificate given in accordance with subsection (6) or, in a case to which paragraph (a)(i) of subsection (7) applies, a receipt or acknowledgement referred to in clause (III) of that paragraph.

• (b) Failure to furnish a certificate or receipt or acknowledgment mentioned in paragraph (a), or to be included in the return referred to in subsection (6)(c), shall be grounds for refusal of the claim.

• (6)
• (a) Where in a financial year—

• (i) a claimant has furnished his or her identifying number in accordance with subsection (4),

• (ii) the total amount which he or she was liable to pay in respect of service charges for that year has been paid on time, and

• (iii) arrears, if any, of service charges have been paid in accordance with guidelines in relation to the payment of arrears of service charges entitled “Finance Act, 1995— Payment of Service Charges Arrears” issued to local authorities by the Department of the Environment,

the local authority to which payment was made shall, subject to paragraph (c), give to the claimant a certificate in respect of such payment.

• (b) A certificate given in accordance with this subsection shall contain—

• (i) the name, address and the identifying number, known as the Revenue and Social Insurance (RSI) Number, of the claimant,

• (ii) the name and address of the local authority giving the certificate,

• (iii) the amount paid and the financial year in respect of which it was paid, and

• (iv) confirmation that the payment referred to in subparagraph (iii) was paid on time and represents the full amount of the service charges which the claimant was liable to pay for the financial year for which the certificate was given.

• (c) Each local authority shall, within one calendar month after the end of every financial year, provide the Revenue Commissioners with a return in such computerised format as the Revenue Commissioners may require for the purposes of giving effect to the relief provided for in this section and containing, in respect of every claimant who has furnished an identifying number mentioned in subsection (4), the details specified in subparagraphs (i), (iii) and (iv) of paragraph (b); but where exceptionally the return provided by a local authority is not a complete return, a supplementary return in similar format shall be provided to the Revenue Commissioners not later than 2 months after the end of that financial year.

• (d) Where a local authority makes a return in accordance with paragraph (c), the certificate mentioned in paragraph (a) need not be given to any claimant referred to in such return.

• (7)
• (a) Where the service consisting of the provision of domestic refuse collection or disposal—

• (i) is provided and charged for by a person or body of persons other than a local authority and where such person or body of persons has—

• (I) notified its provision to the local authority in whose functional area such service is provided,

• (II) furnished to that local authority such information as the local authority may from time to time request concerning that person or body of persons or the service provided by that person or body of persons, and

• (III) given a receipt or acknowledgement to a claimant containing—

• (A) the name, address and, as may be appropriate, the income tax or corporation tax reference number of the person or body of persons,

• (B) the claimant's name and address,

• (C) the amount paid, and

• (D) the financial year in respect of which the payment for the service was paid,

or

• (ii) if provided by a local authority or by a person or body of persons referred to in subparagraph (i)(I), is charged for other than by means of a specified annual charge in respect of that service,

a claimant shall for the purposes of this section be deemed to have made a payment of £50 in respect of that service and shall be entitled to relief in respect of such an amount subject to this section other than—

• (I) in a case where subparagraph (i) applies, subsection (6), or

• (II) in a case where subparagraph (ii) applies, subsections (5) and (6).

• (b) Where a service charge is imposed in respect of the provision of a service other than the service referred to in paragraph (a), this subsection shall apply only where the claimant also qualifies for relief under this section in respect of such service charge.

• (8) The provision of a supply of water for domestic purposes effected by a group water supply scheme shall be treated for the purposes of this section as if it were provided by a local authority, and a payment by an individual member of such a scheme in respect of such provision shall be deemed to be a payment in respect of service charges.

• (9) Any deduction made under this section shall be in substitution for and not in addition to any deduction to which the individual might be entitled in respect of the same payment under any other provision of the Income Tax Acts.

478 Relief for payments made by certain persons in respect of alarm systems. [FA96 s5]

478.—(1) In this section—

“appropriate percentage”, in relation to a year of assessment, means a percentage equal to the standard rate of tax for that year;

“installation” means the placing in position, including any necessary wiring, drilling, plastering or similar work, of a relevant alarm system;

“qualifying expenditure”, in relation to a qualifying individual, means expenditure incurred in the qualifying period in connection with either or both the provision and installation of a relevant alarm system in a premises which is the qualifying individual's sole or main residence, but does not include any expenditure in so far as it is in respect of the repair, maintenance or monitoring of such an alarm system;

“qualifying individual”, in relation to qualifying expenditure, means an individual who at the time the expenditure is incurred has attained the age of 65 years and who for the greater part of the year of assessment in which the expenditure is incurred lives alone;

“qualifying period” means the period beginning on the 23rd day of January, 1996, and ending on the 5th day of April, 1998;

“relative”, in relation to a qualifying individual, includes a relation by marriage and a person in respect of whom the individual is or was the legal guardian;

“relevant alarm system” means an electrical apparatus which when activated is designed to give notice to the effect that there is an intruder present or attempting to enter the premises in which it is installed.

• (2) Where a claimant, being a qualifying individual or a relative of that individual, having made a claim in that behalf, proves that he or she has incurred qualifying expenditure in relation to the qualifying individual, the income tax to be charged on the claimant, other than in accordance with section 16(2), for the year of assessment in which the expenditure is incurred shall be reduced by an amount which is the least of—

• (a) the appropriate percentage of the qualifying expenditure,

• (b) the appropriate percentage of £800, and

• (c) the amount which reduces that income tax to nil.

• (3) Any claim for relief under this section shall be in such form as may be prescribed by the Revenue Commissioners for the purpose and shall be accompanied by a receipt or receipts, as may be appropriate, for the amount of qualifying expenditure incurred; but, where the qualifying expenditure includes expenditure in respect of installation, the receipt in respect of such expenditure shall contain the installer's name and address and the installer's value-added tax registration number or income tax reference number.

• (4) Any deduction made under this section shall be in substitution for and not in addition to any deduction to which the individual might be entitled in respect of the same payment under any other provision of the Income Tax Acts.

479 Relief for new shares purchased on issue by employees. [FA86 s12(1) to (8); FA96 s12 and s132(1) and Sch5 PtI par15]

479.—(1) (a) In this section—

“director” has the same meaning as in Chapter 3 of Part 5;

“eligible employee”, in relation to a qualifying company, means—

• (i) where the company is a trading company, a director or an employee of the company, or

• (ii) where the company is a holding company, a director or an employee of the company or of a company which is its 75 per cent subsidiary;

“eligible shares”, in relation to a qualifying company, means new shares forming part of the ordinary share capital of the company which—

• (i) are fully paid up,

• (ii) throughout the period of 5 years beginning with the date on which they are issued, carry no present or future preferential right to dividends or to the company's assets on its winding up and no present or future preferential right to be redeemed,

• (iii) are not subject to any restrictions other than restrictions which attach to all shares of the same class, and

• (iv) are issued to and acquired by an eligible employee in relation to the company at not less than their market value at the time of issue;

“holding company” means a company whose business consists wholly or mainly of the holding of shares or securities of trading companies which are its 75 per cent subsidiaries;

“market value” shall be construed in accordance with section 548;

“qualifying company” means a company which at the time the eligible shares are issued is—

• (i) incorporated in the State,

• (ii) resident in the State and not resident elsewhere, and

• (iii) (I) a trading company, or

• (II) a holding company;

“trading company” means a company whose business consists wholly or mainly of the carrying on wholly or mainly in the State of a trade or trades; “75 per cent subsidiary”, in relation to a company, has the meaning assigned to it for the purposes of the Corporation Tax Acts by section 9, as applied for the purposes of section 411 by paragraphs (b) and (c) of subsection (1) of that section.

• (b) References in this section to a disposal of shares include references to a disposal of an interest or right in or over the shares, and an individual shall be treated for the purposes of this section as disposing of any shares which he or she is treated by virtue of section 587 as exchanging for other shares.

• (c) Shares in a company shall not be treated for the purposes of this section as being of the same class unless they would be so treated if dealt in on a stock exchange in the State.

• (2) Subject to this section, where an eligible employee in relation to a qualifying company subscribes for eligible shares in the qualifying company, the eligible employee shall be entitled to have a deduction made from his or her total income for the year of assessment in which the shares are issued of an amount equal to the amount of the subscription; but a deduction shall not be given to the extent to which the amount subscribed by an eligible employee for eligible shares issued to him or her in all years of assessment exceeds £5,000.

• (3) Subsection (2) shall not apply as respects any amount subscribed for eligible shares if within the period of 5 years from the date of their acquisition—

• (a) those shares are disposed of, or

• (b) the eligible employee who made the subscription receives in respect of those shares any money or money's worth which does not constitute income in his or her hands for the purpose of income tax,

and there shall be made all such assessments, additional assessments or adjustments of assessments as are necessary to withdraw any relief from income tax already given under subsection (2) in respect of the amount subscribed; but, where an event mentioned in paragraph (a) or (b) occurs after the fourth anniversary of the date on which the shares were issued to the eligible employee, relief shall be withdrawn only to the extent of 75 per cent of the amount which would otherwise be withdrawn.

• (4) Except where the shares are in a company whose ordinary share capital, at the time of acquisition of the shares by the eligible employee, consists of shares of one class only, the majority of the issued shares of the same class as the eligible shares shall be shares other than—

• (a) eligible shares, and

• (b) shares held by persons who acquired their shares in pursuance of a right conferred on them or an opportunity afforded to them as a director or employee of the qualifying company or any of its 75 per cent subsidiaries.

• (5) In relation to shares in respect of which relief has been given under subsection (2) and not withdrawn, any question—

• (a) as to which (if any) such shares issued to an eligible employee at different times a disposal relates, or

• (b) whether a disposal relates to such shares or to other shares,

shall for the purposes of this section be determined as for the purposes of section 498.

• (6) Where there occurs in relation to any of the eligible shares of an eligible employee (in this subsection referred to as “the original holding”) a transaction which results in a new holding (within the meaning of section 584) being equated with the original holding for the purposes of capital gains tax, then, for the purposes of subsection (3)—

• (a) the new holding shall be treated as shares in respect of which relief under this section has been given,

• (b) the transaction shall not be treated as involving a disposal of the original holding,

• (c) the consideration for the disposal of the original holding to the extent that it consists of the new holding shall not be treated as money or money's worth, and

• (d) a disposal of the whole or a part of the new holding shall be treated as a disposal of the whole or a corresponding part of the shares in respect of which relief has been given under this section.

• (7) Any amount in respect of which relief is allowed under subsection (2) and not withdrawn shall be treated as a sum which by virtue of section 554 is to be excluded from the sums allowable under section 552.

• (8) An eligible employee shall not be entitled to relief under subsection (2) in respect of any shares unless the shares are subscribed for and issued for bona fide commercial reasons and not as part of a scheme or arrangement the main purpose or one of the main purposes of which is the avoidance of tax.

480 Relief for certain sums chargeable under Schedule E. [FA68 s3; FA72 Sch PtIII par4; FA74 s11 and s64(2) and SchI PtII; FA97 s146(1) and Sch9 PtI par5(3)]

480.—(1) (a) In this section—

“director” and “proprietary director” have the same meanings respectively as in section 472;

“employee”, in relation to a body corporate, includes any person taking part in the management of the affairs of the body corporate who is not a director, and includes a person who is to be or has been an employee;

“part-time director”, in relation to a body corporate, means a director who is not required to devote substantially the whole of his or her time to the service of the body corporate;

“proprietary employee”, in relation to a company, means an employee who is the beneficial owner of, or able, either directly or through the medium of other companies or by any other indirect means, to control, more than 15 per cent of the ordinary share capital of the company.

• (b) For the purposes of the definitions of “proprietary director” and “proprietary employee”, ordinary share capital which is owned or controlled as referred to in those definitions by a person, being a spouse or a minor child of a director or employee, or by a trustee of a trust for the benefit of a person or persons, being or including any such person or such director or employee, shall be deemed to be owned or controlled by such director or employee and not by any other person.

• (2)
• (a) Subject to paragraph (b), this section shall apply to any payment which is chargeable to tax under Schedule E and made to the holder of an office or employment to compensate for—

• (i) a reduction or a possible reduction of future remuneration arising from a reorganisation of the business of the employer under whom the office or employment is held or a change in the working procedures, working methods, duties or rates of remuneration of such office or employment, or

• (ii) a change in the place where the duties of the office or employment are performed.

• (b) This section shall not apply to—

• (i) a payment to which section 123 applies, or

• (ii) a payment to—

• (I) a proprietary director,

• (II) a part-time director,

• (III) a proprietary employee, or

• (IV) a person who is a part-time employee by reason of not being required to devote substantially the whole of his or her time to the service of his or her employer.

• (3) Where an individual has received a payment to which this section applies, the individual shall be entitled, on making a claim in that behalf and on proof of the relevant facts to the satisfaction of the inspector, to have the total amount of income tax payable by the individual for the year of assessment for which the payment is chargeable reduced to the total of the following amounts—

• (a) the amount of income tax which would have been payable by him or her for that year if he or she had not received the payment, and

• (b) income tax on the whole of the payment at the rate ascertained in the manner specified in subsection (4).

• (4) There shall be ascertained the additional income tax, over and above the amount referred to in subsection (3)(a), which would have been payable by the holder of the office or employment if his or her total income for the year of assessment referred to in subsection (3) had included one-third only of the payment, and the rate of income tax for the purposes of subsection (3)(b) shall then be ascertained by dividing the additional income tax computed in accordance with this subsection by an amount equal to one-third of the payment.

• (5)
• (a) Relief from tax under this section shall in all cases be given by means of repayment.

• (b) A claimant shall not be entitled to relief under this section in respect of any income the tax on which he or she is entitled to charge against any other person, or to deduct, retain or satisfy out of any payment which he or she is liable to make to any other person.

CHAPTER 2 Income tax and corporation tax: reliefs applicable to both

481 Relief for investment in films. [FA87 s35(1) to (20); FA96 s31(1); FA97 s30]

481.—(1) In this section—

“allowable investor company”, in relation to a qualifying company, means a company which is not connected with the qualifying company;

“authorised officer” means an officer of the Revenue Commissioners authorised by them in writing for the purposes of this section;

“film” means—

• (a) as respects a film in respect of which the Minister did not receive before the 29th day of April, 1997, the application to enable the Minister to consider whether a certificate should be given under subsection (2)(a), a film of a kind which is included within the categories of films eligible for certification as set out in guidelines referred to in subsection (2), or

• (b) as respects any other film, a film which is produced—

• (i) on a commercial basis with a view to the realisation of profit, and

• (ii) wholly or principally for exhibition to the public in cinemas or by means of television broadcasting,

but does not include a film made for exhibition as an advertising programme or as a commercial;

“the Minister” means the Minister for Arts, Heritage, Gaeltacht and the Islands;

“qualifying company” means a company which—

• (a) is incorporated in the State,

• (b) is resident in the State and not resident elsewhere,

• (c) exists solely for the purposes of the production and distribution of only one qualifying film, and

• (d) does not contain in its name registered under either or both the Companies Acts, 1963 to 1990, or the Registration of Business Names Act, 1963, the words “Ireland”, “Irish”, “Éireann”, “Éire” or “national”,

but paragraph (d) shall apply only as respects a film (being the film the company exists for the production and distribution of) in respect of which the Minister did not receive before the 29th day of April, 1997, the application to enable the Minister to consider whether a certificate should be given under subsection (2)(a);

“qualifying film” means a film in respect of which the Minister has given a certificate under subsection (2) which has not been revoked under that subsection;

“qualifying individual”, in relation to a qualifying company, means an individual who is not connected with the company;

“qualifying period”—

• (a) in relation to an allowable investor company, means the period commencing on the 23rd day of January, 1996, and ending on the 22nd day of January, 1999, and

• (b) in relation to a qualifying individual, means the period commencing on the 23rd day of January, 1996, and ending on the 5th day of April, 1999;

“relevant deduction” means a deduction of an amount equal to 80 per cent of a relevant investment;

“relevant investment” means a sum of money which is—

• (a) paid in the qualifying period to a qualifying company in respect of shares in the company by an allowable investor company on its own behalf or by a qualifying individual on that individual's own behalf, and is paid by the allowable investor company or by the qualifying individual, as the case may be, directly to the qualifying company,

• (b) paid by the allowable investor company or the qualifying individual, as the case may be, for the purposes of enabling the qualifying company to produce a film in respect of which, at the time such sum of money is paid, the Minister has given notice in writing to the qualifying company that the Minister is satisfied for the time being that an application in writing containing such information as may be specified in guidelines referred to in subsection (2) has been made to enable the Minister to consider whether a certificate should be given to that company under that subsection, and

• (c) used by the qualifying company within 2 years of the receipt of that sum for those purposes, but does not include a sum of money paid to the qualifying company on terms which provide that it will be repaid, other than a provision for its repayment in the event of the Minister not giving a certificate under subsection (2), and a reference to the making of a relevant investment shall be construed as a reference to the payment of such a sum to a qualifying company.

2) (a) (i) Subject to subparagraph (ii), the Minister, on the making of an application by a qualifying company, may, in accordance with guidelines laid down by the Minister with the consent of the Minister for Finance, give a certificate to a qualifying company stating, in relation to a film to be produced by the company, that the film may be treated as a qualifying film for the purposes of this section.

• (ii) In relation to a film in respect of which the Minister did not receive before the 29th day of April, 1997, the application to enable the Minister to consider whether a certificate should be given under this paragraph, nothing in this section shall be construed as obliging the Minister to give a certificate under this paragraph, and in any case where, in relation to a film, the principal photography has commenced, the first animation drawings have commenced or the first model movement has commenced, as the case may be, before application is made by a qualifying company, the Minister shall not give a certificate under this paragraph.

• (iii) An application under this section shall be in such form as the Minister may direct and shall contain such information as may be specified in the guidelines referred to in subparagraph (i).

• (b) A certificate given by the Minister under paragraph (a) shall be subject to such conditions as the Minister may consider proper (having regard, in particular, to any contribution which the production of the film is expected to make to either or both the development of the film industry in the State and the promotion and expression of Irish culture) and specifies in the certificate, including—

• (i) a condition that not less than—

• (I) 75 per cent, or

• (II) such lower percentage, not being less than 10 per cent, which in accordance with guidelines laid down under paragraph (a) the Minister specifies in the certificate,

of the work on the production of the film is carried out in the State,

• (ii) subject to paragraph (c), a condition that the amount per cent of the total cost of production of the film which may be met by relevant investments shall not exceed the amount per cent (in paragraph (c) referred to as “the specified percentage”) specified in the certificate, and

• (iii) a condition that the qualifying company shall, in respect of the qualifying film concerned, notify the Minister in writing of when the principal photography has commenced, the first animation drawings have commenced or the first model movement has commenced, as appropriate.

• (c) (i) Subject to subparagraphs (ii) and (iii), the specified percentage shall not exceed—

• (I) where the total cost of production of the film does not exceed £4,000,000, 60 per cent,

• (II) where the total cost of production of the film exceeds £4,000,000 and does not exceed £5,000,000, the amount per cent (in this subparagraph referred to as “the allowable percentage”) where the amount of the allowable percentage is determined by the formula—

60 −	E __ £100,000

where E is the excess of the total cost of production of the film over £4,000,000, and

• (III) where the total cost of production of the film exceeds £5,000,000, 50 per cent;

but, in any case to which clause (I), (II) or (III) relates, the total cost of production of the film which is met by relevant investments shall not exceed £7,500,000, and where the percentage of the work on the production of the film carried out in the State (in this paragraph referred to as the “lower percentage”) is less than 50 per cent, this paragraph shall be construed as if the reference to 60 per cent, the reference to the allowable percentage and the reference to 50 per cent were a reference to the lower percentage.

• (ii) (I) In relation to a film (other than an animation film) in respect of which the principal photography commences at any time during the months of October, November, December and January, and the production of the film continues to completion without unreasonable delay from that time, or

• (II) in relation to a film in respect of which post production work is to be carried out wholly or mainly in the State,

the references in subparagraph (i) to—

• (A) 60 per cent shall be construed as a reference to 66 per cent,

• (B) 50 per cent shall be construed as a reference to 55 per cent, and

• (C) £7,500,000 shall be construed as a reference to £8,250,000.

• (iii) In relation to a film in respect of which not less than one-half of the amount of the total cost of production met by relevant investments has been met by relevant investments paid by allowable investor companies, the references in this paragraph (apart from this subparagraph) to—

• (I) £7,500,000 shall be treated as a reference to £15,000,000 and

• (II) £8,250,000 shall be treated as a reference to £16,500,000.

• (d) The Minister may amend or revoke any condition (including a condition added by virtue of this paragraph) specified in the certificate, or add to such conditions, by giving notice in writing to the qualifying company concerned of the amendment, revocation or addition, and this section shall apply as if—

• (i) a condition so amended or added by the notice was specified in the certificate, and

• (ii) a condition so revoked was not specified in the certificate.

• (e) Where a company fails to comply with any of the conditions to which a certificate issued to it under paragraph (a) is subject by virtue of paragraph (b) or (d)—

• (i) that failure shall constitute the failure of an event to happen by reason of which relief is to be withdrawn under subsection (11), and

• (ii) the Minister may, by notice in writing served by registered post on the company, revoke the certificate.

• (3) Subject to this section, where in an accounting period an allowable investor company makes a relevant investment, it shall, on making a claim in that behalf, be given a relevant deduction from its total profits for the accounting period; but, where the amount of the relevant deduction to which the allowable investor company is entitled under this section in an accounting period exceeds its profits for that accounting period, an amount equal to 125 per cent of the amount of that excess shall be carried forward to the succeeding accounting period and the amount so carried forward shall be treated for the purposes of this section as if it were a relevant investment made in that succeeding accounting period.

• (4)
• (a) Subject to paragraph (b), where in any period of 12 months (in paragraph (b) referred to as a “12 month period”) ending on an anniversary of the 22nd day of January, 1996, the amount or the aggregate amount of the relevant investments made, or treated as made, by an allowable investor company, or by such company and all companies (which other companies are referred to in paragraph (b) as “connected companies”) which at any time in that period would be regarded as connected with such company, exceeds £8,000,000—

• (i) no relief shall be given under this section in respect of the amount of the excess, and

• (ii) where there is more than one relevant investment, the inspector or, on appeal, the Appeal Commissioners shall make such apportionment of the relief available as shall be just and reasonable to allocate to each relevant investment a due proportion of the relief available and, where necessary, to grant to each allowable investor company concerned an amount of relief proportionate to the amount of the relevant investment or the aggregate amount of the relevant investments made by it in the period.

• (b) No relief shall be given under this section in respect of the amount or the aggregate amount of the relevant investments (in this paragraph referred to as “the total amount”) made by an allowable investor company and its connected companies—

• (i) to the extent that the amount of the relevant investment, or the total amount made in any one qualifying company, exceeds £3,000,000, and

• (ii) where in any 12 month period the total amount exceeds £3,000,000, to the extent that the excess comprises a relevant investment or relevant investments made in a qualifying company to enable the company to produce a film, the total cost of production of which exceeds £4,000,000.

• (5) Subject to this section, where in any year of assessment a qualifying individual makes a relevant investment, the individual shall, on making a claim in that behalf, be given a relevant deduction from his or her total income for that year of assessment.

• (6) A relevant deduction shall not be given under this section in respect of any relevant investment made by a qualifying individual in a qualifying company in any year of assessment unless the amount of that relevant investment or the total amount of the relevant investments made by the individual in the qualifying company in that year is £200 or more and, for the purposes of this section in the case of a qualifying individual who is married and is assessed to tax for a year of assessment in accordance with section 1017, any relevant investment made by the qualifying individual's spouse in the qualifying company in that year of assessment shall be deemed to have been made by the qualifying individual.

• (7) A relevant deduction shall not be given to a qualifying individual under this section for a year of assessment to the extent to which the amount of the relevant investment or the total amount of the relevant investments (whether or not made in the same qualifying company) made or treated as made by the individual in that year of assessment exceeds £25,000.

• (8) Where for any year of assessment a greater relevant deduction would be given to a qualifying individual under this section but for either or both of the following reasons—

• (a) an insufficiency of total income, or

• (b) the operation of subsection (7),

then, 125 per cent of the relevant deduction which cannot be given to the individual under this section for either or both of those reasons shall be carried forward to the next year of assessment and shall be treated for the purposes of this section as a relevant investment made by the individual in that next year; but an amount shall not be carried forward to any year of assessment after the year 1998-99.

• (9) To the extent that an amount once carried forward to a year of assessment under subsection (8) (and treated as a relevant investment made by a qualifying individual in that year of assessment) gives rise to a relevant deduction which is not deducted from the qualifying individual's total income for that year of assessment, the amount shall to that extent be carried forward again to the next year of assessment (and treated as a relevant investment made by the individual in that next year), and so on for succeeding years of assessment; but an amount shall not be carried forward to any year of assessment after the year 1998-99.

• (10) A relevant deduction under this section shall be given to a qualifying individual for any year of assessment as follows—

• (a) in the first instance, in respect of an amount of relevant investment carried forward from an earlier year of assessment in accordance with subsection (8) or (9), and, in respect of such an amount so carried forward, for an earlier year of assessment in priority to a later year of assessment, and

• (b) only thereafter, in respect of any other amount of relevant investment in respect of which a relevant deduction is to be given in that year of assessment.

• (11)
• (a) A claim to relief under this section may be allowed at any time after the time specified in paragraph (b) in respect of the payment of a sum to a qualifying company, which, if it is used, within 2 years of its being paid, by the qualifying company for the production of a qualifying film, will be a relevant investment, if all the conditions for relief are or will be satisfied; but the relief shall be withdrawn if, by reason of the happening of any subsequent event including the revocation by the Minister of a certificate under subsection (2) or the failure of an event to happen which at the time the relief was given was expected to happen, the company or the individual, as the case may be, making the claim was not entitled to the relief allowed.

• (b) The time referred to in paragraph (a) is the time when all of the following events have occurred—

• (i) the payment in respect of which relief is claimed has been made, and

• (ii) in relation to the qualifying film the principal photography has commenced, the first animation drawings have commenced or the first model movement has commenced, as appropriate.

• (12) A claim for relief in respect of a relevant investment in a company shall not be allowed unless it is accompanied by a certificate issued by the company in such form as the Revenue Commissioners may direct and certifying that the conditions for the relief, in so far as they apply to the company and the qualifying film, are or will be satisfied in relation to that investment.

• (13) Before issuing a certificate for the purposes of subsection (12), a company shall furnish the authorised officer with—

• (a) a statement to the effect that it satisfies or will satisfy the conditions for the relief in so far as they apply in relation to the company and a film,

• (b) a copy of any notification required to be given to the Minister under subsection (2)(b)(iii),

• (c) a copy of the certificate, including a copy of any notice given by the Minister amending, revoking or adding a condition to that certificate, under subsection (2) in respect of the film, and

• (d) such other information as the Revenue Commissioners may reasonably require.

• (14) A certificate to which subsection (12) relates shall not be issued without the authority of the authorised officer.

• (15) Any statement under subsection (13) shall—

• (a) contain such information as the Revenue Commissioners may reasonably require,

• (b) be in such form as the Revenue Commissioners may direct, and

• (c) contain a declaration that it is correct to the best of the company's knowledge and belief.

• (16) Where a company has issued a certificate for the purposes of subsection (12) or furnished a statement under subsection (13) and either—

• (a) the certificate or statement was made fraudulently or negligently, or

• (b) the certificate was issued in contravention of subsection (14),

then—

• (i) the company shall be liable to a penalty not exceeding £500 or, in the case of fraud, not exceeding £1,000, and such penalty may, without prejudice to any other method of recovery, be proceeded for and recovered summarily in the like manner as in summary proceedings for the recovery of any fine or penalty under any Act relating to the excise, and

• (ii) no relief shall be given under this section and, if any such relief has been given, it shall be withdrawn.