FINANCE ACT, 1998

• (i) in the definition of “motor vehicle” (as amended by section 84(6) of the Finance Act, 1994) by the insertion after “on roads,” of “including any vehicle which is designed, constructed or modified to be suitable for traction on a road by a mechanically propelled vehicle,”, and

• (ii) by the insertion after the interpretation of “mobile well drilling equipment” (inserted by the said section 84(6)) of the following definition:

“the expression ‘fuel tank’ means any tank in or on a motor vehicle which is used or is capable of being used to supply fuel for combustion in the engine of the motor vehicle for the purposes of propulsion or of another motor vehicle which can provide traction for such purposes;”,

and

• (b) by the insertion of the following subsection after subsection (15):

• “(16) For the purposes of the definition of ‘fuel tank’ in subsection (15) of this section, it shall be presumed, until the contrary is shown, that a tank is capable of being used to supply fuel for combustion in the engine of a motor vehicle for the purposes of propulsion if there are any outlets from the tank other than—

  • (a) those which are permanently and solely connected to and for the sole supply of fuel for refrigeration, oxygenation, thermal insulation or other specialised systems in or on the motor vehicle, or

  • (b) those which are solely for the purpose of discharging fuel from an oil road tanker to a vessel or tank separate from such oil tanker.”.

• (2) This section shall come into operation on such day as the Minister for Finance may appoint by order.

91 Amendment of section 731 (exemption from rates) of Merchant Shipping Act, 1894.

91.—Section 731 of the Merchant Shipping Act, 1894, is hereby amended by the addition of the following proviso:

“Provided that no such exemption shall be allowed in respect of excise duty on any hydrocarbon oil.”.

92 Amendment of paragraph 8 of Order of 1975.

92.—Paragraph 8 of the Order of 1975 is hereby amended by the substitution of the following subparagraph for subparagraph (4) (inserted by Regulation 17 of the European Communities (Customs and Excise) Regulations, 1992 (S.I. No. 394 of 1992)):

• “(4) In this paragraph ‘cider and perry’ means cider and perry exceeding 1.2% vol. but not exceeding 22% vol. obtained from the fermentation of apple or pear juice and without the addition of any other alcoholic liquor or any liquor or substance which—

  • (i) imparts colour or flavour, and

  • (ii) in the opinion of the Revenue Commissioners, significantly alters the character of the product from what it otherwise would be.”.

93 Deferment of duty on spirits.

93.—Paragraph 4 of the Order of 1975 is hereby amended by the substitution of the following subparagraph for subparagraph (3) as amended by Regulation 4 of the European Communities (Deferred Payment of Excise Duty on Spirits and Imported Made Wine and Beer) Regulations, 1980 (S.I. No. 405 of 1980):

• “(3) The Revenue Commissioners may, subject to compliance with such conditions for securing payment of the duty as they may think fit to impose, permit payment of the duty imposed by subparagraph (2) of this paragraph to be deferred to a day not later than—

  • (a) in case the duty is payable on a day in the month of December in any year not later than the 20th day of that month, the last day of that month in the same year, or

  • (b) in any other case, the last day of the month succeeding the month in which the duty is payable.”.

94 Tobacco products.

94.—(1) In this section and in Schedule 7—

“the Act of 1977” means the Finance (Excise Duty on Tobacco Products) Act, 1977;

“the Act of 1997” means the Finance Act, 1997;

“cigarettes”, “cigars”, “fine-cut tobacco for the rolling of cigarettes” and “other smoking tobacco” have the same meanings as they have in the Act of 1977, as amended by the Imposition of Duties (No. 243) (Excise Duty on Tobacco Products) Order, 1979 (S.I. No. 296 of 1979), by Regulations 26 and 29 of the European Communities (Customs and Excise) Regulations, 1992 (S.I. No. 394 of 1992) and by section 86 of the Act of 1997.

• (2) The duty of excise on tobacco products imposed by section 2 of the Act of 1977, shall, in lieu of the several rates specified in the Seventh Schedule to the Act of 1997, be charged, levied and paid, as on and from the 4th day of December, 1997, at the several rates specified in Schedule 7.

95 Amendment of section 103 (interpretation (Chapter II)) of Finance Act, 1992.

95.—Section 103 (as amended by Regulation 7(a) of the European Communities (Customs and Excise) Regulations, 1992 (S.I. No. 394 of 1992)) of the Finance Act, 1992, is hereby amended in subsection (1) by the substitution of the following definition for the definition of “Community”:

“‘Community’ means the territory of the Community as defined by the Treaty establishing the European Economic Community and, in particular, Article 227 thereof except for the following national territories:

• (a) in the case of Germany, the Island of Heligoland and the territory of Büsingen,

• (b) in the case of Italy, Livigno, Campione d'Italia and the Italian waters of Lake Lugano,

• (c) in the case of the United Kingdom, the Channel Islands,

• (d) in the case of Greece, Mount Athos,

• (e) in the case of Spain, the Canary Islands, Ceuta and Melilla,

• (f) in the case of France, the overseas Departments of the Republic, and

• (g) in the case of Finland, the Åland Islands;”.

96 Amendment of section 111 (accompanying documents) of Finance Act, 1992.

96.—Section 111 (as amended by Regulation 11 of the European Communities (Customs and Excise) Regulations, 1992 (S.I. No. 394 of 1992) and by section 100 of the Finance Act, 1995) of the Finance Act, 1992, is hereby amended—

• (a) by the substitution of the following subsection for subsection (1):

• “(1) With the exception of excisable products—

  • (a) referred to in subsection (2) of section 106, and

  • (b) dispatched or transported by or on behalf of a State vendor or a non-State vendor in accordance with the provisions of section 107,

  excisable products, in the course of delivery—

  - (i) from another Member State to any person in the State,
  
  - (ii) from any person in the State to any person in another Member State,
  
  - (iii) from the State through another Member State to a place of destination in the State,
  
  - (iv) through the State from another Member State to a place of destination in that Member State,
  
  - (v) from one Member State through the State to another Member State,
  
  - (vi) to the State from another Member State in a case where exemption from excise duty applies under section 113(1), and
  
  - (vii) from the State to another Member State under any exemption provided for in paragraph 1 of Article 23 of the Directive,
  
    shall, at all times while within the State during the course of such delivery, be accompanied by a document (in this Chapter referred to as ‘an accompanying document’).”,
  

and

• (b) by the insertion after subsection (2A) (inserted by the Finance Act, 1995) of the following subsection:

• “(2B) Where excisable products are dispatched under a duty-suspension arrangement for delivery to a person in the State in a case where exemption from excise duty applies under subsection (1) of section 113, such person shall take all reasonable steps to ensure that, in addition to the accompanying document, a certificate (to be known as ‘the exemption certificate’) is dispatched with and accompanies the said excisable products in the course of their delivery.”.

97 Treatment of losses.

97.—Section 114 of the Finance Act, 1992, is hereby amended by the substitution of the following subsection for subsection (2):

• “(2) Losses, other than those referred to in subsection (1), and any shortages of excisable products under a duty-suspension arrangement shall be liable to excise duty at the rate in operation at the time such losses or shortages occurred, as established to the satisfaction of an officer, or at the time such losses or shortages came to the notice of an officer, and duty shall be payable immediately and shall be charged, levied and paid in the prescribed manner by the person authorised to produce, process, hold, transport, deliver or receive (as the case may be) such excisable products.”.

98 General mutual assistance.

98.—Chapter II of Part II of the Finance Act, 1992, is hereby amended by the insertion of the following section after section 116:

“116A.— (1) In this section—

‘authorised officer’ means an officer authorised in writing by the Commissioners for the purposes of this section;

‘the Council Directive’ means Council Directive No. 77/799/EEC of 19 December 1977¹, as amended by Council Directive No. 79/1070/EEC of 6 December 1979² and Council Directive No. 92/12/EEC of 25 February 1992³;

• (2)

  • (a) The Commissioners and authorised officers may disclose to the competent authorities of another Member State any information concerning excise duties required to be so disclosed by virtue of the Council Directive.

  • (b) Neither the Commissioners nor an authorised officer shall disclose any information in pursuance of the Council Directive unless satisfied that the competent authorities of the other Member State concerned are bound by, or have undertaken to observe, rules of confidentiality with respect to the information which are not less strict than those applying to it in the State.

  • (c) Nothing in this section shall permit the Commissioners or an authorised officer to authorise the use of information disclosed by virtue of the Council Directive to the competent authorities of another Member State other than for the purposes of taxation or to facilitate legal proceedings for failure to observe the tax laws of that State.”.

99 Mutual assistance for the recovery of claims.

99.—Chapter II of Part II of the Finance Act, 1992, is hereby amended by the insertion of the following section after section 116A (inserted by this Act)—

“116B.—(1) (a) In this section—

‘the Commission Directive’ means Commission Directive No. 77/794/EEC of 4 November 1977¹;

‘the Council Directive’ means Council Directive No. 76/308/EEC of 15 March 1976², as amended by Council Directive No. 79/1071/EEC of 6 December 1979³ and Council Directive No. 92/12/EEC of 25 February 1992.

• (b) A word or expression that is used in this section and is also used in the Council Directive or in the Commission Directive has, unless the contrary intention appears, the meaning in this section that it has in the Council Directive or the Commission Directive, as the case may be.

• (2) The amount of excise duty specified in any request duly made pursuant to the Council Directive by an authority in another Member State for the recovery in the State of any amount claimed by such an authority pursuant to a claim referred to in Article 2 of the Council Directive shall be recoverable in any court of competent jurisdiction by the Minister for Finance and for the purposes of the foregoing the amount shall be regarded as being a debt due to that Minister, by the person against whom the claim is made by such an authority, in respect of a duty or tax under the care and management of the Commissioners or a simple contract debt due by such person to that Minister, as may be appropriate.

• (3) The rules laid down in—

  • (a) Articles 4 to 12 and 14 to 17 of the Council Directive,

  and

  • (b) Articles 2 to 21 of the Commission Directive,

  shall apply in relation to claims in respect of excise duty referred to in Article 2 of the Council Directive which arise in another Member State and which are the subject of legal proceedings instituted under this section.

• (4) In any legal proceedings instituted under this section any document which is in the form specified in Annex III to the Commission Directive and which purports to be authenticated in the manner specified in Article 11 of that Directive shall be received in evidence without proof of any seal or signature thereon or that any signatory thereto was the proper person to sign it, and such document shall, until the contrary is shown, be sufficient evidence of the facts therein stated.

• (5)

  • (a) Legal proceedings instituted under this section for the recovery of any sum shall be stayed if the defendant satisfies the court that legal proceedings relevant to his liability on the claim to which the proceedings so instituted relate are pending, or are about to be instituted, before a court, tribunal or other competent body in another Member State, but any such stay may be removed if the legal proceedings in such Member State are not prosecuted or instituted with reasonable expedition.

  • (b) In any legal proceedings instituted under this section it shall be a defence for the defendant to show that a final decision on the claim to which the proceedings relate has been given in his favour by a court, tribunal or other body of competent jurisdiction in another Member State, and, in relation to any part of a claim to which such legal proceedings relate, it shall be a defence for the defendant to show that such a decision has been given in relation to that part of the claim.

  • (c) No question shall be raised in any legal proceedings instituted under this section as to the defendant's liability on the claim to which the proceedings relate except as provided in paragraph (b) of this subsection.

  • (d) For the purposes of this section legal proceedings shall be regarded as pending so long as an appeal may be brought against any decision in the proceedings and for these purposes a decision against which no appeal lies or against which an appeal lies within a period which has expired without an appeal having been brought shall be regarded as being a final decision.”.

100 Amendment of section 87A (obligation to answer certain questions, detention and arrest) of Finance Act, 1995.

100.—Section 87A (inserted by the Finance Act, 1997) of the Finance Act, 1995, is hereby amended by the substitution in paragraph (b) of subsection (3) of “such member may arrest the person without warrant” for “such officer may arrest the person without warrant”.

101 Taking of samples and analysis (customs and excise).

101.—(1) In this section—

“agency” means the State Laboratory and any other body or person designated by the State Chemist or the Commissioners for the purpose of this section to analyse, test or examine a sample forwarded to such agency;

“the Commissioners” means the Revenue Commissioners;

“functions” includes powers and duties;

“officer” means an officer of the Commissioners;

“owner”, in relation to goods, includes a person in charge of or in possession of the goods;

“prescribed” means prescribed by regulations made by the Commissioners under subsection (14);

“record” means a record in, or capable of being read in, a legible form;

“the State Chemist” means the head of the State Laboratory or the person for the time being duly exercising the functions of the State Chemist or a person appointed under subsection (11) to carry out the functions of the State Chemist under this section.

• (2) This section shall apply to samples of any goods taken by an officer under the laws relating to customs or the laws relating to excise where the officer considers that any of the samples may, subsequently, be required to be analysed, tested or examined by an agency for the purpose of deciding whether any proceedings should be instituted under those laws or, where it has been so decided, for the purpose of such proceedings.

• (3) Where subsection (2) applies, the officer shall—

• (a) where the owner or the owner's representative is present, inform him or her of the goods in respect of which the officer intends to take samples, and

• (b) in respect of the goods concerned take, where possible, at least 2 samples or otherwise a single sample thereof and

• (i) seal each sample, or

• (ii) where already packaged in a container suitable for sealing, seal, in respect of each such sample, the container in which it is packaged, or

• (iii) where appropriate in the circumstances, place each sample in a separate container and seal each such container.

• (4) Before sealing a sample or container under subsection (3)(b), the officer concerned shall satisfy himself or herself that the sample or the container (as the case may be) is in a condition suitable for sealing.

• (5) One of the samples of goods to which subsection(3)(b) relates shall—

• (a) where subsection (3)(a) also applies, be offered to the owner of the goods or the owner's representative and such person may choose the sample to be given to him or her, and

• (b) in any other case, be given to the owner of the goods, or the owner's representative, upon request made—

• (i) having regard to the nature of the sample, including any perishable nature, within a reasonable period, or

• (ii) within 3 months,

of the sample being sealed in accordance with subsection (3)(b), whichever first occurs, but nothing in this paragraph shall be construed as preventing the sample being so given upon a request made subsequently:

Provided that this subsection shall not apply where the samples relate to goods all of which have been detained or seized under the laws relating to customs or the laws relating to excise.

• (6) Where an officer decides that a sample to which subsection (3)(b) relates is to be analysed, tested or examined by an agency in accordance with this section, an officer shall, as soon as practicable, forward it or cause it to be forwarded to an agency.

• (7) Where a sample to which this section relates has been forwarded to the State Laboratory for the purpose of being analysed, tested or examined by an agency, the State Chemist may have it analysed, tested or examined by either—

• (a) the State Laboratory, or

• (b) an agency designated under subsection (10),

and where the State Chemist decides that paragraph (b) should apply to a sample, he or she shall, as soon as practicable, forward it or cause it to be forwarded to that agency.

• (8) Where a sample is taken, sealed, offered to the owner or the owner's representative, stored, given to the owner or the owner's representative, forwarded or caused to be forwarded to an agency by an officer each such officer shall keep a record thereof, and a record of any other matter that may be prescribed for the purpose of this subsection.

• (9) Every agency to which this section relates, shall, upon receipt of a sample, check whether it, or the container in which it is received, has a seal and, if it has, that the seal is intact and shall keep a written record thereof as well as a record of the receipt, storage and of any other matter that may be prescribed for the purpose of this subsection.

• (10) The State Chemist and the Commissioners may each designate in writing one or more than one body or person for the purpose of this section to analyse, test or examine a sample forwarded to such body or person, or a class of specified samples or samples generally and each such body or person shall be an agency for the purposes of this section.

• (11)
• (a) Without prejudice to the exercise at any time by the State Chemist of his or her functions under this section, the State Chemist may authorise in writing one or more than one person employed in the State Laboratory to carry out those functions, and any such authorisation shall continue until revoked by the State Chemist for the time being or the person so authorised ceases to be employed in the State Laboratory.

• (b) The functions of the Commissioners to designate one or more than one agency for the purposes of this section may be exercised by any officer duly authorised in writing to carry out those functions.

• (12) Where in any proceedings under the laws relating to customs or under the laws relating to excise there is produced a document which purports to be—

• (a) a designation in writing under subsection (10) or a certificate signed by the State Chemist, by one of the Commissioners or by a person authorised under paragraph (a) or (b) of subsection (11) that a body or person is an agency for the purposes of this section in respect of a specified sample, a class of specified samples or samples generally (as the case may be),

• (b) an authorisation in writing under paragraph (a) or (b) of subsection (11) or a certificate signed by the State Chemist or a Commissioner that a person is authorised to carry out the functions referred to in the said paragraph (a) or (b), as appropriate,

• (c) a certificate from the State Laboratory or other agency certifying—

• (i) that the agency concerned received the sample or container concerned with its seal unbroken or that it had no seal,

• (ii) that the sample concerned was analysed, tested or examined, as the case may be, and

• (iii) the conclusions, results or facts to be deduced from such analysis, test or examination, as the case may be,

then, until the contrary is shown, such document shall be sufficient evidence of the facts stated therein without proof of any signature or seal on it or that any signatory was a proper person to sign or authenticate the seal on it.

• (13) Where a document has been issued under subsection (12), it shall be presumed, until the contrary is shown, that the provisions of either or both subsections (6) and (7), as appropriate, have been complied with in respect of the sample concerned.

• (14) The Commissioners may make regulations for the purpose of giving effect to this section.

• (15) In any proceedings under the laws relating to customs or under the laws relating to excise, nothing in this section shall be construed as preventing from being duly produced, otherwise than in accordance with the other provisions of this section, evidence of—

• (a) the taking of a sample of goods under those laws, or

• (b) any conclusions, results or facts deduced from any analysis, test or examination, as the case may be, of such a sample.

102 Transmission of samples for analysis.

102.—(1) In this section “agency”, “officer”, “the State Chemist” and “the Commissioners” have the same meaning as they have in section 101.

• (2) Where, under the laws relating to customs or under the laws relating to excise, a sample is taken by an officer and it is decided to send it to an agency to be analysed, tested or examined and where the provisions of section 101 do not apply, an officer or the State Chemist may forward it or cause it to be forwarded to such agency.

103 Institution of proceedings under Customs Acts, etc.

103.—Notwithstanding anything to the contrary in the Customs Acts or otherwise, an order of the Revenue Commissioners shall not be required for the commencement or continuance of proceedings under those Acts.

PART 3 Value-Added Tax

104 Interpretation (Part 3).

104.—In this Part—

“the Principal Act” means the Value-Added Tax Act, 1972;

“the Act of 1992” means the Finance Act, 1992;

“the Act of 1997” means the Finance Act, 1997.

105 Amendment of section 3 (supply of goods) of Principal Act.

105.—Section 3 of the Principal Act is hereby amended in subsection (1) by the substitution of the following paragraph for paragraph (f)—

• “(f) the appropriation of goods by a taxable person for any purpose other than the purpose of his business or the disposal of goods free of charge by a taxable person where—

  • (i) tax chargeable in relation to those goods—

    • (I) upon their purchase, intra-Community acquisition or importation by the taxable person, or

    • (II) upon their development, construction, assembly, manufacture, production, extraction or application under paragraph (e),

    as the case may be, was wholly or partially deductible under section 12, or

  • (ii) the ownership of those goods was transferred to the taxable person in the course of a transfer of a business or part thereof and that transfer of ownership was deemed not to be a supply of goods in accordance with subsection (5)(b), and”.

106 Amendment of section 4 (special provisions in relation to the supply of immovable goods) of Principal Act.

106.—Section 4 of the Principal Act is hereby amended by the insertion of the following subsections after subsection (8) (inserted by the Act of 1997):

• “(9) Where a disposal of an interest in immovable goods is chargeable to tax and where those goods have not been developed since the date of the disposal of that interest (hereafter referred to in this subsection as ‘the taxable interest’) any disposal of an interest in those goods after that date by a person other than the person who acquired the taxable interest shall, for the purposes of this Act, be deemed to be a supply of immovable goods to which subsection (6) applies.

• (10)

  • (a) Where a disposal of an interest in immovable goods is chargeable to tax and the person who acquires that interest is obliged to pay rent to another person (hereafter referred to in this subsection as ‘the landlord’) under the terms and conditions laid down in respect of that interest, the landlord—

    • (i) shall, notwithstanding the provisions of section 8, be deemed not to be a taxable person in respect of transactions in relation to those immovable goods other than—

      • (I) supplies of those immovable goods on which tax is chargeable in accordance with the provisions of this section, or

      • (II) supplies of other goods or services effected for consideration by the landlord, or

      • (III) post-letting expenses in respect of that interest,

    • (ii) shall not be entitled to deduct tax in respect of transactions in relation to those immovable goods other than—

      • (I) supplies of those immovable goods on which tax is chargeable in accordance with the provisions of this section other than subsection (4), or

      • (II) supplies of other goods or services effected for consideration by the landlord, or

      • (III) post-letting expenses in respect of that interest,

    • (iii) shall be deemed, where that landlord is not the person who made the disposal of the interest, to be a taxable person in respect of post-letting expenses in relation to that interest and shall in relation to those post-letting expenses be entitled to deduct tax, in accordance with section 12, as if those post-letting expenses were for the purposes of the landlord's taxable supplies.

  • (b) For the purposes of this subsection post-letting expenses in relation to an interest in immovable goods are expenses which the landlord incurs—

    • (i) in carrying out services which the landlord is obliged to carry out under the terms and conditions of the written contract entered into on the disposal of the interest which was chargeable to tax but does not include transactions the obligation to perform which is not reflected in the consideration on which tax was charged on the disposal of that interest, or

    • (ii) which directly relate to the collection of rent arising under the contract referred to in subparagraph (i), or

    • (iii) which directly relate to a review of rent where the terms and conditions of the contract referred to in subparagraph (i) provide for such a review, or

    • (iv) which directly relate to the exercise of an option to extend the interest or to exercise a break–clause in relation to that interest where the terms and conditions of the contract referred to in subparagraph (i) provide for such an option or such a break-clause,

    but do not include any expenses relating to goods or services of the type specified in section 12(3).”.

107 Amendment of section 5 (supply of services) of Principal Act.

107.—Section 5 of the Principal Act is hereby amended—

• (a) in subsection (6)—

• (i) by the insertion in paragraph (dd) (inserted by the Act of 1997) after “a telecommunications service” of “, or a telephone card as defined in subsection (6A),”,

• (ii) by the insertion of the following paragraph after paragraph (dd):

• “(ddd) The place of supply of a telecommunications service or of a telephone card as defined in subsection (6A) shall be deemed, for the purposes of this Act, to be the State when that service is supplied by a taxable person from an establishment in the State and it is received, otherwise than for a business purpose, by a person whose usual place of residence is situated outside the Community, and it is effectively used and enjoyed in the State.”,

• (iii) by the insertion in paragraph (e) (inserted by the Finance Act, 1986) after “specified in the Fourth Schedule” of “with the exception of the supply of services referred to in paragraphs (ddd) and (ee) in the circumstances specified in those paragraphs respectively and”, and

• (iv) by the insertion of the following paragraph after paragraph (e):

• “(ee) The place of supply of services of the description specified in paragraph (v) of the Fourth Schedule shall be deemed, for the purposes of this Act, to be the State, when those services are supplied by a person in the course or furtherance of business established in the State and they are received, otherwise than for a business purpose, by a person whose usual place of residence is situated outside the Community, and they are effectively used and enjoyed in the State.”,

and

• (b) by the insertion of the following subsection after subsection (6):

• “(6A)

  • (a) Subject to paragraph (b), where the supply of a telephone card is taxable within the State and that telephone card is subsequently used outside the Community for the purpose of accessing a telecommunications service, the place of supply of that telecommunications service shall be deemed to be outside the Community and the supplier of that telephone card shall be entitled, in the taxable period within which that supplier acquires proof that that telephone card was so used outside the Community, to a reduction of the tax payable by that supplier in respect of the supply of that telephone card, by an amount calculated in accordance with paragraph (c).

  • (b) Where the supply of a telephone card is taxable in the State and the person liable for the tax on that supply is a person referred to in section 8(2)(a) who—

    • (i) is not entitled to a deduction, in accordance with section 12, of all of the tax chargeable in respect of that supply, or

    • (ii) is entitled to a deduction, in accordance with section 12, of the tax chargeable in respect of that supply because that card was acquired for the purposes of resale,

    and that telephone card is subsequently used outside the Community for the purpose of accessing a telecommunications service, the place of supply of that telecommunications service shall be deemed to be outside the Community and the person who is taxable in respect of that supply of that telephone card shall be entitled, in the taxable period within which that person acquires proof that that telephone card was so used outside the Community, to a reduction of the tax payable in respect of that supply of that telephone card to the extent that that telephone card was so used.

  • (c) For the purposes of this subsection the amount of the reduction referred to in paragraph (a) shall be calculated as follows:

  (A − B) ×	C ______ C + 100

  where—

  A equals the tax inclusive price charged by the supplier for that part of the right contained in the telephone card which was consumed in accessing the telecommunications service which was deemed to be supplied outside the Community,

  B equals the tax inclusive price charged to the supplier for that part of the right contained in the telephone card which was consumed in accessing the telecommunications service which was deemed to be supplied outside the Community, and

  C is the percentage rate of tax chargeable on the supply of the telephone card at the time of that supply by that supplier.

  • (d) Where a telephone card is used to access a telecommunications service, the value of the telephone card so used shall, for the purposes of section 10(2), be disregarded.

  • (e) In this subsection ‘telephone card’ means a card or a means other than money which confers a right to access a telecommunications service and for which, when the card or other means is supplied to a person other than for the purposes of resale, the supplier is entitled to a consideration in respect of the supply and for which the user of that card or other means is not liable for any further charge in respect of the receipt of the telecommunications service accessed by means of that card or other means.”.

108 Amendment of section 8 (taxable persons) of Principal Act.

108.—Section 8 of the Principal Act is hereby amended in subsection (3)—

• (a) in paragraph (a):

• (i) by the insertion of the following subparagraph after subparagraph (i):

“(ia) goods being livestock semen, the total consideration has not exceeded and is not likely to exceed £40,000 and, in calculating that total consideration, supplies of livestock semen to—

• (I) any other farmer licensed as an artificial insemination centre in accordance with the provisions of the Live Stock (Artificial Insemination) Act, 1947, or

• (II) a taxable person over whom that farmer exercises control,

shall be disregarded, or”,

• (ii) by the substitution in subparagraph (iii) (inserted by the Act of 1997) of “services specified in subparagraph (i) and either or both of goods of the type specified in subparagraph (ia) and goods of the type specified in subparagraph (ii) supplied in the circumstances set out in that subparagraph” for “services and goods specified in subparagraph (i) and (ii)”,

• (iii) by the insertion of “or” at the end of subparagraph (iii), and

• (iv) by the insertion of the following after subparagraph (iii):

• “(iv) goods of the type specified in subparagraph (ia) and goods of the type specified in subparagraph (ii) supplied in the circumstances set out in that subparagraph, the total consideration has not exceeded and is not likely to exceed £40,000,”,

• (b) in subparagraph (ia) (inserted by the Act of 1997) of the proviso thereto by the insertion after “paragraph (a)(i)” of “, (a)(ia)”.

109 Amendment of section 10 (amount on which tax is chargeable) of Principal Act.

109.—Section 10 of the Principal Act is hereby amended in subsection (6) by the insertion after “goods or services” of “, other than telecommunications services,”.

110 Amendment of section 11 (rates of tax) of Principal Act.

110.—Section 11 of the Principal Act is hereby amended in subsection (1) (inserted by the Act of 1992) by the substitution in paragraph (f) of “3.6 per cent” for “3.3 per cent.” (inserted by the Act of 1997).

111 Amendment of section 12 (deduction for tax borne or paid) of Principal Act.

111.—Section 12 of the Principal Act is hereby amended—

• (a) by the insertion in subsection (1)(b)(iii) after “outside the State” of “, other than services consisting of the hiring out of motor vehicles (as defined in subsection (3)(b)) for utilisation in the State,”, and

• (b) by the substitution in subsection (2) of “sections 20(1A) and 20(5)” for “section 20(1A)”.

112 Amendment of section 12A (special provisions for tax invoiced by flat-rate farmers) of Principal Act.

112.—Section 12A (inserted by the Value-Added Tax (Amendment) Act, 1978) of the Principal Act is hereby amended in subsection (1) by the substitution of “3.6 per cent” for “3.3 per cent.” (inserted by the Act of 1997).

113 Amendment of section 13 (remission of tax on goods exported, etc.) of Principal Act.

113.—Section 13 of the Principal Act is hereby amended in subsection (3)(c) by the substitution of “or in respect of motor vehicles (as defined in section 12(3)(b))” for “or in respect of means of transport”.

114 Amendment of section 20 (refund of tax) of Principal Act.

114.—Section 20 of the Principal Act is hereby amended—

• (a) by the substitution of the following subsection for subsection (4):

• “(4)

  • (a) In relation to any taxable period ending before the 1st day of May, 1998, no refund shall, subject to paragraph (b), be made under this section or any other provision of this Act or regulations unless a claim for that refund is made within the period of ten years from the end of the taxable period to which the claim relates.

  • (b) In relation to any taxable period commencing on or after the 1st day of May, 1998, and on or after the 1st day of May, 1999, in relation to any other taxable period, no refund shall be made under this section or under any other provision of this Act or regulations unless a claim for that refund is made within the period of six years from the end of the taxable period to which that claim relates.”,

and

• (b) by the substitution of the following subsection for subsection (5) (inserted by the Act of 1992):

“(5)(a) Where, due to a mistaken assumption in the operation of the tax, whether that mistaken assumption was made by a taxable person, any other person or the Revenue Commissioners, a person accounts for an amount of tax for which that person was not properly accountable, hereafter referred to in this subsection as the ‘overpaid amount’, that person may claim a refund of the overpaid amount and the Revenue Commissioners shall, subject to the provisions of this subsection, refund to the claimant the overpaid amount unless that refund would result in the unjust enrichment of the claimant.

• (b) Unjust enrichment of the claimant for the purposes of this section means the refund to a claimant of an overpaid amount or any part of an overpaid amount in circumstances where the cost of such overpaid amount or part thereof was, for practical purposes, passed on by the claimant to other persons in the price charged by the claimant for goods or services supplied by the claimant.

• (c) Where, in relation to any claim under paragraph (a), the Revenue Commissioners have withheld an amount of the overpaid amount claimed under paragraph (a) as it would result in the unjust enrichment of the claimant the Revenue Commissioners shall, notwithstanding the provisions of paragraph (a), refund to the claimant out of the amount withheld, the amount quantified at paragraph (d)(iii) which would appropriately compensate the claimant for any loss of profits due to the mistaken assumption made in the operation of the tax, where the Revenue Commissioners are satisfied that the conditions in paragraph (d) have been met.

• (d) The conditions referred to in paragraph (c), are that the claimant must—

  • (i) establish, based on an economic analysis which takes into account the price elasticity of demand of the goods or services supplied by the claimant, that the claimant's business has suffered a loss of turnover due to the mistaken assumption made in the operation of the tax,

  • (ii) quantify the extent of that loss,

  • (iii) quantify the extent of the claimant's loss of profits due to that loss of turnover.

• (e) Where, in relation to any claim under paragraph (a), the Revenue Commissioners have withheld an amount of the overpaid amount claimed under paragraph (a) as it would result in the unjust enrichment of the claimant the Revenue Commissioners shall, notwithstanding the provisions of paragraph (a), refund to the claimant that part of the withheld amount which the claimant has undertaken to repay to the persons to whom the cost of the overpaid amount was passed on where they are satisfied that the claimant has adequate arrangements in place to identify and repay those persons.

• (f) Where a claimant receives a refund in accordance with paragraph (e) and fails to repay the persons concerned at the latest by the thirtieth day next following the payment by the Revenue Commissioners of that refund, then any amount not so repaid shall, for the purposes of this Act, be treated as if it were tax due by the claimant for the taxable period within which that day falls.”.

115 Amendment of section 30 (time limits) of Principal Act.

115.—Section 30 of the Principal Act is hereby amended in subsection (4) by the substitution of the following paragraphs for paragraph (a):

• “(a) (i) In relation to any taxable period ending before the 1st day of May, 1998, an estimation or assessment of tax under section 22 or 23 may, subject to subparagraph (ii), be made at any time not later than ten years after the end of the taxable period to which the estimate or assessment relates or, where the period in respect of which the estimate or assessment is made consists of two or more taxable periods, after the end of the earlier or earliest taxable period comprised in such period.

  • (ii) In relation to any taxable period commencing on or after the 1st day of May, 1998, and on or after the 1st day of May, 1999, in relation to any other taxable period, an estimation or assessment of tax under section 22 or 23 may be made at any time not later than six years after the end of the taxable period to which the estimate or assessment relates or, where the period in respect of which the estimate or assessment is made consists of two or more taxable periods, after the end of the earlier or earliest taxable period comprised in such period.

• (aa) Notwithstanding paragraphs (a)(i) and (a)(ii) in a case in which any form of fraud or neglect has been committed by or on behalf of any person in connection with or in relation to tax, an estimate or assessment as aforesaid may be made at any time for any period for which, by reason of the fraud or neglect, tax would otherwise be lost to the Exchequer.”.

116 Amendment of Second Schedule to Principal Act.

116.—The Second Schedule to the Principal Act is hereby amended—

• (a) by the insertion of the following paragraph after paragraph (vb) (inserted by the Finance Act, 1993):

“(vc) the supply of navigation services by the Irish Aviation Authority to meet the needs of aircraft used by a transport undertaking operating for reward chiefly on international routes;”,

and

• (b) by the substitution of the following paragraph for paragraph (xva) (inserted by the Finance Act, 1982):

“(xva) printed books and booklets including atlases but excluding—

• (a) newspapers, periodicals, brochures, catalogues and programmes,

• (b) books of stationery, cheque books and the like,

• (c) diaries, organisers, yearbooks, planners and the like the total area of whose pages consist of 25 per cent or more of blank spaces for the recording of information,

• (d) albums and the like, and

• (e) books of stamps, of tickets or of coupons.”.

117 Amendment of Sixth Schedule to Principal Act.

117.—The Sixth Schedule (inserted by the Act of 1992) to the Principal Act is hereby amended—

• (a) by the insertion of the following paragraphs after paragraph (xia) (inserted by the Act of 1997):

“(xib) animal insemination services;

(xic) livestock semen;

(xid) live poultry and live ostriches;”,

and

• (b) by the substitution of the following paragraph for paragraph (xii):

• “(xii) printed matter consisting of:

• (a) newspapers and periodicals;

• (b) brochures, leaflets and programmes;

• (c) catalogues, including directories, and similar printed matter;

• (d) maps, hydrographic and similar charts;

• (e) printed music other than in book or booklet form;

but excluding:

- (i) other printed matter wholly or substantially devoted to advertising,

- (ii) the goods specified in subparagraphs (*b*) to (*e*) of paragraph (xv*a*) of the Second Schedule, and

- (iii) any other printed matter;”.

PART 4 Stamp Duties

118 Amendment of section 54 (meaning of “conveyance on sale”) of Stamp Act, 1891.

118.—Section 54 of the Stamp Act, 1891, is hereby amended by the substitution of “upon the sale or compulsory acquisition thereof” for “upon the sale thereof”.

119 Amendment of section 59 (certain contracts to be chargeable as conveyances on sale) of Stamp Act, 1891.

119.—(1) Section 59 of the Stamp Act, 1891, is hereby amended by the insertion of the following subsection after subsection (6):

• “(7) In subsection (1) ‘stock, or marketable securities’ does not include a share warrant issued in accordance with the provisions of section 88 of the Companies Act, 1963.”.

• (2) This section shall apply to contracts or agreements for the sale of share warrants entered into on or after the 4th day of March, 1998.

120 Amendment of First Schedule to Stamp Act, 1891.

120.—The heading “BILL OF EXCHANGE or PROMISSORY NOTE” in the First Schedule to the Stamp Act, 1891, is hereby amended—

(a) by the substitution for “drawn in the State of the following:	7p”
---	---
“Where drawn on an account in the State	7p
In any other case:
Where drawn or made in the State	7p”;

and

• (b) by the insertion of the following exemptions:

• “(10) Direct debits and standing orders.

• (11) Bill drawn on an account outside the State.”.

121 Amendment of section 92 (levy on certain premiums of insurance) of Finance Act, 1982.

121.—(1) Section 92 of the Finance Act, 1982, is hereby amended in subsection (1) by the substitution, in paragraph (c) of the definition of “excluded amount”, of “classes I, II, III, IV, V, VI, VII, VIII and IX” for “class VII”.

• (2) Subsection (8) (inserted by the Finance Act, 1984) of section 92 of the Finance Act, 1982, is hereby repealed.

122 Amendment of section 203 (stamp duty in respect of cash cards) of Finance Act, 1992.

122.—Section 203 of the Finance Act, 1992, is hereby amended in subsection (2):

• (a) by the substitution in subparagraph (B) of paragraph (II) of the proviso of “paragraph (a), (b) or (c), or” for “paragraph (a), (b) or (c),”, and

• (b) by the insertion in the proviso of the following paragraph after paragraph (II):

• “(III) if the cash card is a replacement for a cash card which is already included in the relevant statement,”.

123 Amendment of section 107 (relief for member firms) of Finance Act, 1996.

123.—(1) Section 107 of the Finance Act, 1996, is hereby amended in subsection (1) by the substitution of the following proviso for the proviso to that subsection:

“Provided that:

• (a) if and to the extent that the member firm does not transfer those securities to a bona fide purchaser before the expiration of the period of one month from the date of transfer, hereinafter in this section referred to as ‘the specified period’, the member firm shall pay to the Commissioners within 14 days after the expiration of the specified period the amount of ad valorem duty which would have been chargeable on the transfer if this section had not been enacted;

• (b) the member firm may, in relation to any such sale with a completion date not later than 30 days from the date of the contract for sale and prior to the date of the contract, elect to have such completion date treated as the date of the second-mentioned transfer referred to in paragraph (a) and, in that event, that completion date shall be deemed, for the purposes of paragraph (a), to be the date of that second-mentioned transfer.”.

• (2) This section shall have effect as respects instruments executed on or after the date of the passing of this Act in pursuance of contracts for sale entered into on or after the date of the passing of this Act.

124 Interest on unpaid or overpaid stamp duty.

124.—(1) (a) This subsection applies to—

• (i) section 15(1) (inserted by the Finance Act, 1991) of the Stamp Act, 1891,

• (ii) section 69(2) (inserted by the Finance Act, 1979) of the Finance Act, 1973,

• (iii) sections 16(6) and 17(5)(b) of the Finance (No. 2) Act, 1981,

• (iv) sections 91(6) and 92(6) of the Finance Act, 1982,

• (v) section 90(6) of the Finance Act, 1983,

• (vi) section 97(6) of the Finance Act, 1984,

• (vii) section 55(6) of the Finance Act, 1985,

• (viii) sections 92(6) and 93(6) of the Finance Act, 1986,

• (ix) section 48(6) of the Finance Act, 1987,

• (x) section 64(6) of the Finance Act, 1988,

• (xi) section 64(6) of the Finance Act, 1989,

• (xii) sections 108(6), 109(5) and 113(4) of the Finance Act, 1990,

• (xiii) section 89(6) of the Finance Act, 1991,

• (xiv) sections 200(6) and 203(6) of the Finance Act, 1992,

• (xv) section 112(6) of the Finance Act, 1994,

• (xvi) sections 142(6) and 150(3) of the Finance Act, 1995, and

• (xvii) section 107(2) of the Finance Act, 1996.

• (b) Where any interest to which this subsection applies is chargeable, for any period commencing on or after the date of the passing of this Act, in respect of stamp duty due to be paid whether before, on or after such date, such interest shall be chargeable at the rate of 1 per cent per month or part of a month in the case of interest which, but for this paragraph, would be chargeable at the rate of 1.25 per cent per month or part of a month, or 15 per cent per annum, as the case may be, specified in those sections and those sections shall have effect as if the rate of 1 per cent per month or part of a month were substituted for the rate so specified.

• (2) As respects any month, or part of a month, commencing on or after the date of the passing of this Act, section 69 of the Finance Act, 1973, is hereby amended by the substitution in paragraph (ii) of the second proviso to subsection (1) for “9 per cent. per annum” of “6 per cent per annum”.

• (3) As respects any month, or part of a month, commencing on or after the date of the passing of this Act, section 112 of the Finance Act, 1990, is hereby amended—

• (a) in subsection (3)(b) by the substitution for “one per cent.” of “0.5 per cent”, and

• (b) in subsection (6) by the substitution for “one per cent.” of “0.5 per cent”.

125 Repeals (Part 4).

125.—Each enactment mentioned in column (2) to Schedule 8 to this Act is hereby repealed to the extent specified opposite that mention in column (3) of that Schedule.

PART 5 Capital Acquisitions Tax

126 Amendment of section 117 (reduction in estimated market value of certain dwellings) of Finance Act, 1991.

126.—(1) The Finance Act, 1991, is hereby amended by the substitution of the following section for section 117:

“117.—(1) In so far as an inheritance consists of a house or the appropriate part of a house—

• (a) at the date of the inheritance, and

• (b) at the valuation date,

and is taken by a successor who, at the date of the inheritance, is a lineal ancestor, a lineal descendant (other than a child, or a minor child of a deceased child), a brother or a sister, or a child of a brother or of a sister, of the disponer, and

- (i) has resided continuously with the disponer in the house or, where that house has directly or indirectly replaced other property, in that house and in that other property, for periods which together comprised—

    - (I) in the case where the successor is a brother or a sister of the disponer and has, at the date of the inheritance, attained the age of 55 years, the 5 years immediately preceding the date of the inheritance, and

    - (II) in any other case, the 10 years immediately preceding the date of the inheritance, and

- (ii) is not beneficially entitled in possession to any other house or the appropriate part of any other house,

  the estimated market value of the house or the appropriate part of the house shall, notwithstanding anything to the contrary in section 15 of the Principal Act, be reduced by 80 per cent or £150,000, whichever is the lesser:

  Provided that where the house or the appropriate part of the house comprised in the inheritance is, on both of those dates, agricultural property within the meaning of section 19(1) of the Principal Act and the successor is, at the valuation date and after taking the inheritance, a farmer within the meaning of that section, the provisions of this section shall not apply.

• (2) In this section—

‘appropriate part’, in relation to a house, has the meaning assigned to it in relation to property by subsection (5) of section 5 of the Principal Act;

‘house’ means a building, or a part of a building used by the disponer as his main or only dwelling together with its garden or grounds of an ornamental nature.”.

• (2) This section shall have effect in relation to inheritances taken on or after the 3rd day of December, 1997.

127 Amendment of section 117 (interest on tax) of Finance Act, 1993.

127.—(1) Section 117 of the Finance Act, 1993, is hereby amended—

• (a) in paragraph (b), by the substitution of “one per cent” for “one and one-quarter per cent.”, and

• (b) in paragraph (c), by the substitution of “one per cent” for “one and one-quarter per cent.”.

• (2) This section shall have effect in relation to probate tax due before, on or after the date of the passing of this Act where the period in respect of which interest is to be charged, or a discount falls to be made, commences on or after that date.

128 Amendment of section 134 (exclusion of value of excepted assets) of Finance Act, 1994.

128.—Section 134 of the Finance Act, 1994, shall have effect and be deemed always to have had effect as if the following subsections were substituted for subsection (7):

• “(7) Where, in relation to a gift or an inheritance—

  • (a) relevant business property consisting of shares in or securities of a company are comprised in the gift or inheritance on the valuation date, and

  • (b) property consisting of a business, or interest in a business, not falling within section 127(4) (hereinafter in this section referred to as ‘company business property’) is on that date beneficially owned by that company or, where that company is a holding company of one or more companies within the same group, by any company within that group,

  that company business property shall, for the purposes of subsection (1), be excluded property in relation to those shares or securities unless it would, apart from section 127(3), have been relevant business property if—

  - (i) it had been the subject matter of that gift or inheritance, and
  
  - (ii) it had been comprised in the disposition for the periods during which it was in the beneficial ownership of that first-mentioned company or of any member of that group, while being such a member, or actually comprised in the disposition.
  

• (8) In ascertaining whether or not company business property complies with paragraphs (i) and (ii) of subsection (7), the provisions of section 129 shall, with any necessary modifications, apply to that company business property as to a case to which subsection (1) of section 129 relates.”.

129 Conditions before appeal may be made.

129.—(1) The Capital Acquisitions Tax Act, 1976, is hereby amended by the insertion of the following section after section 52 of that Act:

“52A.—No appeal shall lie under section 51 or 52 until such time as the person aggrieved by the decision or assessment (as the case may be) complies with section 36(2) in respect of the gift or inheritance in relation to which the decision or assessment is made, as if there were no time-limit for complying with section 36(2) and that person were a person primarily accountable for the payment of tax by virtue of section 35(1) and required by notice in writing by the Commissioners to deliver a return.”.

• (2) This section shall have effect in relation to gifts or inheritances taken on or after the 12th day of February, 1998.

PART 6 Miscellaneous

130 Capital Services Redemption Account.

130.—(1) In this section—

“the 1997 amending section” means section 164 of the Finance Act, 1997;

“capital services” has the same meaning as it has in the principal section;

“the forty-eighth additional annuity” means the sum charged on the Central Fund under subsection (4);

“the principal section” means section 22 of the Finance Act, 1950.

• (2) In relation to the twenty-nine successive financial years commencing with the financial year ending on the 31st day of December, 1998, subsection (4) of the 1997 amending section shall have effect with the substitution of “£95,826,511” for “£94,679,697”.

• (3) Subsection (6) of the 1997 amending section shall have effect with the substitution of “£72,545,813” for “£72,772,950”.

• (4) A sum of £120,289,536 to redeem borrowings, and interest thereon, in respect of capital services shall be charged annually on the Central Fund or growing produce thereof in the thirty successive financial years commencing with the financial year ending on the 31st day of December, 1998.

• (5) The forty-eighth additional annuity shall be paid into the Capital Services Redemption Account in such manner and at such times in the relevant financial year as the Minister for Finance may determine.

• (6) Any amount of the forty-eighth additional annuity, not exceeding £92,457,250 in any financial year, may be applied towards defraying the interest on the public debt.

• (7) The balance of the forty-eighth additional annuity shall be applied in any one or more of the ways specified in subsection (6) of the principal section.

131 Interest payments by certain deposit takers.

131.—(1) The Taxes Consolidation Act, 1997, is hereby amended—

• (a) in section 256(1), by the substitution of the following paragraph for paragraph (a) of the definition of “appropriate tax”:

• “(a) in the case of a relevant deposit or relevant deposits held in a special savings account, at the rate of 20 per cent, and”,

and

• (b) in section 891, by the insertion of the following subsection after subsection (1):

• “(1A)

  • (a) In this subsection, ‘credit union’ means a society registered under the Credit Union Act, 1997, including a society deemed to be so registered under section 5(3) of that Act.

  • (b) This section shall not apply in relation to any interest paid or credited by a credit union in respect of money received or retained by it.”.

• (2)
• (a) Paragraph (a) of subsection (1) shall apply as on and from the 6th day of April, 1998.

• (b) Paragraph (b) of subsection (1) shall apply as respects chargeable periods (within the meaning of section 321(2) of the Taxes Consolidation Act, 1997) beginning on or after the 1st day of October, 1997.

132 Tax clearance for criminal legal aid scheme.

132.—The Criminal Justice (Legal Aid) Act, 1962, is hereby amended, in section 10(1), by the addition of the following after paragraph (c):

• “(d) (i) a requirement that a solicitor who has notified a county registrar in accordance with the Criminal Justice (Legal Aid) Regulations, 1965 (S.I. No. 12 of 1965), of his willingness to act for persons to whom legal aid certificates are granted must, when required to do so by the Minister, furnish to the County Registrar a certificate issued by the Collector-General (within the meaning of section 851 of the Taxes Consolidation Act, 1997) in respect of that solicitor certifying that he has complied with all the obligations imposed on him by the Tax Acts, the Capital Gains Tax Acts and the Value-Added Tax Act, 1972, and the enactments amending or extending that Act (and any instruments made under those Acts) in relation to—

  • (I) the payment or remittance of the taxes, interest and penalties required to be paid or remitted, and

  • (II) the delivery of returns,

• (ii) a requirement that a barrister, the willingness of whom to act for persons to whom legal aid certificates are granted has been notified to the Minister by the General Council of the Bar of Ireland in accordance with the Criminal Justice (Legal Aid) Regulations, 1965, must, when required to do so by the Minister, furnish to the Minister a certificate issued by the Collector-General (within the meaning of section 851 of the Taxes Consolidation Act, 1997) in respect of that barrister certifying that he has complied with all the obligations imposed on him by the Tax Acts, the Capital Gains Tax Acts and the Value-Added Tax Act, 1972, and the enactments amending or extending that Act (and any instruments made under those Acts) in relation to—

  • (I) the payment or remittance of the taxes, interest and penalties required to be paid or remitted, and

  • (II) the delivery of returns,

• (e) the conditions that must be satisfied before a certificate referred to in paragraph (d) of this subsection may be issued by the Collector-General (within the meaning aforesaid),

• (f) matters consequential on, or incidental to, a requirement or condition prescribed under paragraph (d) or (e) of this subsection (which may include a provision enabling the deletion from any list kept pursuant to regulations under this subsection of the name of a solicitor or barrister who has failed to comply with a requirement prescribed under the said paragraph (d)).”.

133 Interest on unpaid or overpaid taxes.

133.—(1) The Taxes Consolidation Act, 1997, is hereby amended—

• (a) in sections 240(3)(a), 531(9) and 991(1) and paragraphs (a) and (b) of section 1080(1), by the substitution of “1 per cent” for “1.25 per cent” in each place where it occurs, and

• (b) in section 953(7), by the substitution of “0.5 per cent” for “0.6 per cent”.

• (2) The Finance Act, 1983, is hereby amended—

• (a) in section 105(1), by the substitution of “1 per cent” for “1.25 per cent.”, and

• (b) in section 107(2), notwithstanding Regulation 3 of the Payment of Interest on Overpaid Tax Regulations, 1990 (S.I. No. 176 of 1990), by the substitution of “0.5 per cent” for “1.25 per cent.”.

• (3) Section 46 of the Finance Act, 1978, is hereby repealed in so far as it relates to value-added tax.

• (4) The Capital Acquisitions Tax Act, 1976, is hereby amended—

• (a) in section 41(2), as construed by reference to section 43 of the Finance Act, 1978, by the substitution of “1 per cent” for “1.25 per cent.”, and

• (b) in section 46(1), notwithstanding Regulation 3 of the Payment of Interest on Overpaid Tax Regulations, 1990, by the substitution of “0.5 per cent” for “one per cent.”.

• (5) The Wealth Tax Act, 1975, is hereby amended—

• (a) in section 18(2), by the substitution of “1 per cent” for “1.5 per cent.”, and

• (b) in section 22(2), by the substitution of “0.5 per cent” for “1.5 per cent.”.

• (6) This section shall apply as respects interest chargeable or payable under—

• (i) sections 240, 531, 953, 991 and 1080 of the Taxes Consolidation Act, 1997,

• (ii) sections 105 and 107 of the Finance Act, 1983,

• (iii) sections 41 and 46 of the Capital Acquisitions Tax Act, 1976,

• (iv) sections 18 and 22 of the Wealth Tax Act, 1975, and

• (v) section 21 of the Value-Added Tax Act, 1972,

for any month, or any part of a month, commencing on or after the date of the passing of this Act, in respect of an amount due to be paid or remitted or an amount due to be repaid or retained, as the case may be, whether before, on or after that date in accordance with those provisions.

134 Appeals.

134.—(1) Part 40 of the Taxes Consolidation Act, 1997, is hereby amended—

• (a) in Chapter 1, by the insertion of the following section after section 944:

“Publication of determinations of Appeal Commissioners.

944A.—The Appeal Commissioners may make arrangements for the publication of reports of such of their determinations as they consider appropriate, but they shall ensure that any such report is in a form which, in so far as possible, prevents the identification of any person whose affairs are dealt with in the determination.”,

and

• (b) in Chapter 2, by the insertion, in subsection (2) of section 945, of the following paragraph after paragraph (e):

• “(ee) the publication of reports of determinations of the Appeal Commissioners,”.

• (2) Section 25(2) of the Value-Added Tax Act, 1972, is hereby amended by the insertion of the following paragraph after paragraph (e):

• “(ee) the publication of reports of determinations of the Appeal Commissioners;”.

• (3) Section 52(5) of the Capital Acquisitions Tax Act, 1976, is hereby amended by the insertion, in paragraph (a), of the following subparagraph after subparagraph (v):

“(va) the publication of reports of determinations of the Appeal Commissioners;”.

• (4) This section shall apply to appeals determined by the Appeal Commissioners after the date of the passing of this Act.

135 Amendment of Freedom of Information Act, 1997.

135.—The Freedom of Information Act, 1997, is hereby amended in the Third Schedule thereto by the addition to Part I at the end thereof—

• (a) in column (1), of “No. 39 of 1997”,

• (b) in column (2), of “Taxes Consolidation Act, 1997”, and

• (c) in column (3), of “Section 857”.

136 Post-consolidation amendments.

136.—(1) The provisions of the Taxes Consolidation Act, 1997, referred to in Schedule 9 shall apply subject to the amendments specified in that Schedule.

• (2) This section shall be deemed to have come into force on the 6th day of April, 1997.

137 Care and management of taxes and duties.

137.—All taxes and duties imposed by this Act are hereby placed under the care and management of the Revenue Commissioners.

138 Short title, construction and commencement.

138.—(1) This Act may be cited as the Finance Act, 1998.

• (2) Part 1 (so far as relating to income tax) shall be construed together with the Income Tax Acts and (so far as relating to corporation tax) shall be construed together with the Corporation Tax Acts and (so far as relating to capital gains tax) shall be construed together with the Capital Gains Tax Acts.

• (3) Part 2 (so far as relating to customs) shall be construed together with the Customs Acts and (so far as relating to duties of excise) shall be construed together with the statutes which relate to the duties of excise and to the management of those duties.

• (4) Part 3 shall be construed together with the Value-Added Tax Acts, 1972 to 1997, and may be cited together therewith as the Value-Added Tax Acts, 1972 to 1998.

• (5) Part 4 shall be construed together with the Stamp Act, 1891, and the enactments amending or extending that Act.

• (6) Part 5 (so far as relating to capital acquisitions tax) shall be construed together with the Capital Acquisitions Tax Act, 1976, and the enactments amending or extending that Act.

• (7) Part 6 (so far as relating to income tax) shall be construed together with the Income Tax Acts and (so far as relating to corpor ation tax) shall be construed together with the Corporation Tax Acts and (so far as relating to capital gains tax) shall be construed together with the Capital Gains Tax Acts and (so far as relating to value-added tax) shall be construed together with the Value-Added Tax Acts, 1972 to 1998, and (so far as relating to residential property tax) shall be construed together with Part VI of the Finance Act, 1983, and the enactments amending or extending that Part and (so far as relating to gift tax or inheritance tax) shall be construed together with the Capital Acquisitions Tax Act, 1976, and the enactments amending or extending that Act and (so far as relating to wealth tax) shall be construed together with the Wealth Tax Act, 1975, and the enactments amending or extending that Act.

• (8) Part 1 shall, save as is otherwise expressly provided therein, apply as on and from the 6th day of April, 1998.

• (9) In relation to Part 3:

• (a) sections 104, 110 and 112 and paragraph (a) of section 116 shall be deemed to have come into force and shall take effect as on and from the 1st day of March, 1998;

• (b) sections 107 and 109, paragraph (b) of section 116, paragraph (xid) of the Sixth Schedule to the Value-Added Tax Act, 1972, as inserted by paragraph (a) of section 117 and paragraph (b) of section 117 shall take effect as on and from the 1st day of May, 1998;

• (c) section 108 and paragraphs (xib) and (xic) of the Sixth Schedule to the Value-Added Tax Act, 1972, as inserted by paragraph (a) of section 117 shall take effect as on and from the 1st day of July, 1998;