FINANCE ACT, 1998

• (d) the provisions of this Part, other than those specified in paragraphs (a), (b) and (c), shall have effect as on and from the date of passing of this Act.

• (10) Any reference in this Act to any other enactment shall, except so far as the context otherwise requires, be construed as a reference to that enactment as amended by or under any other enactment including this Act.

• (11) In this Act, a reference to a Part, section or Schedule is to a Part or section of, or Schedule to, this Act, unless it is indicated that reference to some other enactment is intended.

• (12) In this Act, a reference to a subsection, paragraph, subparagraph, clause or subclause is to the subsection, paragraph, subparagraph, clause or subclause of the provision (including a Schedule) in which the reference occurs, unless it is indicated that reference to some other provision is intended.

SCHEDULE 1 Amendments Consequential on Changes in Personal Reliefs

As respects the year of assessment 1998-99 and subsequent years of assessment, the Taxes Consolidation Act, 1997, is hereby amended in accordance with the following provisions:

• (a) in section 461—

• (i) in paragraph (a), by the substitution of “£6,300” for “£5,800”,

• (ii) in paragraph (b), by the substitution of “£3,650” and “£6,300”, respectively, for “£3,400” and “£5,800”, and

• (iii) in paragraph (c), by the substitution of “£3,150” for “£2,900”,

• (b) in subsection (2) of section 462, by the substitution of “£2,650” and “£3,150”, respectively, for “£2,400” and “£2,900”,

• (c) in section 465, by the substitution of “£800” for “£700” in each place where it occurs,

• (d) in subsection (1) of section 467, by the substitution of “£8,500” for “£7,500” in each place where it occurs,

and

• (e) in subsection (2) of section 468, by the substitution of “£1,000” for “£700” in each place where it occurs and of “£2,000” for “£1,600”.

SCHEDULE 2 Provisions Amending Principal Act in Consequence of a Change in the Currency of Certain States

The Taxes Consolidation Act, 1997, is hereby amended in accordance with the following provisions of this Schedule.

• “(c) For the purposes of this section a gain or loss arising to a company which results directly from a change in a rate of exchange shall include a gain or loss which results directly from an event which substitutes for the currency of a State another currency of that State where the other currency, as a result of the event, becomes the functional currency (within the meaning of section 402) of the company.”.

• “(a) the rate known as the 3 month European Interbank Offered Rate, or”.

• “(i) which consists of, or of an interest in or a contractual right to, any loan, lease, trade or consumer receivable or other debt or receivable whether secured or unsecured, and”.

• (a) in paragaph (b), for “the rate known as the 3 month Dublin Interbank Offered Rate on Irish pounds (in this subsection referred to as the “3 month Dublin Interbank Offered Rate”) a record of which is maintained by the Central Bank of Ireland” there shall be substituted “the rate known as the 3 month European Interbank Offered Rate”,

• (b) in paragraph (c)—

• (i) in subparagraph (i),

and

• (ii) in subparagraph (iii),

for “the 3 month Dublin Interbank Offered Rate” in each case, there shall be substituted “the rate known as the 3 month European Interbank Offered Rate”.

• “(d) In this section references to an amount having been incurred in, or computed in terms of, a currency other than the functional currency of a company shall not include a reference to an amount having been incurred in, or computed in terms of, the currency of a state, which currency has been substituted by another currency of that state, where that other currency is the functional currency of the company.

• (e) For the purposes of this section where at any time, in relation to a state, the currency (hereafter in this paragraph referred to as ‘the old currency’) is substituted by another currency, the representative rate of exchange of the currency of that state for the currency of another state at any previous time shall mean the representative rate of exchange of the old currency of that state for the currency of that other state.”.

• (a) in paragraph (a), in the definition of “relevant lease payment”, in paragraph (ii), for “a rate known as the Dublin Interbank Offered Rate and a record of which is kept by the Central Bank of Ireland” there shall be substituted “a rate known as the European Interbank Offered Rate”,

and

• (b) in paragraph (b)(ii), for “the rate known as the 6 month Dublin Interbank Offered Rate and a record of which is maintained by the Central Bank of Ireland” there shall be substituted “the rate known as the 6 month European Interbank Offered Rate”.

• “(2A) An operation which would fall within any class or kind of operation specified in a certificate under subsection (2) to be a relevant trading operation but for the fact that it involves the currency of the State shall, with effect from the commencement of section 47 of the Finance Act, 1998, in relation to paragraph 7 of Schedule 2 to that Act, be deemed to fall within that class or kind of operation and to have been specified in that certificate as a relevant trading operation.”.

• (a) after subsection (2) there shall be inserted the following:

• “(2A) An operation which would fall within any class or kind of operation specified in a certificate under subsection (2) to be a relevant trading operation but for the fact that it involves the currency of the State shall, with effect from the commencement of section 47 of the Finance Act, 1998, in relation to paragraph 8 of Schedule 2 to that Act, be deemed to fall within that class or kind of operation and to have been specified in that certificate as a relevant trading operation.”,

and

• (b) in subsection (7)(c)—

• (i) for subparagraph (i) there shall be substituted the following subparagraph:

• “(i) the provision for persons not ordinarily resident in the State of services which are of a type normally provided by a bank in the ordinary course of its trade,”,

• (ii) in subparagraph (ii)—

• (I) for clause (II) there shall be substituted the following clause:

• “(II) international dealings in currencies and in futures, options and similar financial assets,”,

and

• (II) for clause (III) there shall be substituted the following clause:

• “(III) dealings in bonds, equities and similar instruments,”.

“Treatment of debts on a change in currency.

541A.— (1) Where on any day a debt (to which section 541 does not apply by virtue of subsection (6) of that section) owed to a person in a currency other than Irish currency, becomes a debt in Irish currency as a result of the currency of a State being substituted by another currency, which other currency also on that day becomes Irish currency, then, subject to subsection (2), that debt shall be deemed, for the purposes of the Capital Gains Tax Acts, on the day preceding that day, to be disposed of by the person and immediately reacquired by the person at its market value.

• (2) Notwithstanding any other provision of the Capital Gains Tax Acts, where in respect of a debt a chargeable gain accrues to a person by virtue of subsection (1), that chargeable gain shall be assessed and charged as if it were a chargeable gain which accrued to the person at the time of the disposal of the debt and shall not be assessed and charged otherwise.

• (3) For the purposes of subsection (2), in relation to a debt owed to a person, the satisfaction of the debt or part of the debt shall be treated as a disposal of the debt or of that part at the time when the debt or that part is satisfied.”.

“(1A)(a) In this subsection ‘rate of exchange’ means a rate at which 2 currencies might reasonably be expected to be exchanged for each other by persons dealing at arm's length.

• (b) For the purposes of subsection (1) where a sum allowable as a deduction was incurred in a currency other than the currency of the State, it shall be expressed in terms of the currency of the State by reference to the rate of exchange of the currency of the State for the other currency at the time that the sum was incurred.”.

SCHEDULE 3 Amendment of Principal Act in Consequence of Convention with United States of America relating to Double Taxation, etc.

The Taxes Consolidation Act, 1997, is hereby amended in accordance with the following provisions of this Schedule.

• (a) in paragraph (a)(ii)(II) there shall be deleted “of the United States of America or”, and

• (b) in paragraph (b) there shall be deleted—

• (i) the definition of “resident of the United States of America”, and

• (ii) “, other than the United States of America,”.

• (a) in subparagraph (i) there shall be deleted “of the United States of America or”, and

• (b) in subparagraph (ii) there shall be deleted—

• (i) the definition of “resident of the United States of America”, and

• (ii) “other than the United States of America”.

• (a) in subsection (1)—

• (i) in paragraph (a) there shall be deleted the definition of “resident of the United States of America”, and

• (ii) in paragraph (b) there shall be deleted “, other than the United States of America,”,

and

• (b) in subsection (2)(c) there shall be deleted “of the United States of America or”.

“‘relevant territory’ means a territory with the government of which arrangements having the force of law by virtue of section 826 have been made.”.

• (a) in paragraph (c) “of the United States of America or”,

• (b) “‘resident of the United States of America’ has the meaning assigned to it by the Convention set out in Schedule 25, and”, and

• (c) “, other than the United States of America,”.

• “(b) is not entitled to, or disclaims, by notice in writing to the appropriate inspector (within the meaning of section 950(1)), relief in respect of the distribution under arrangements made under section 826 as applied for corporation tax,”.

• “(2) This section shall apply to every territory other than a territory with the government of which arrangements are for the time being in force by virtue of section 826.”.

SCHEDULE 4 Amendments Consequential on Changes in Amounts of Tax Credits in Respect of Distributions

The Taxes Consolidation Act, 1997, is hereby amended in accordance with the following provisions of this Schedule.

• “(b) The reference to certain tax credits in the definition of ‘B’ in paragraph (a) shall, in relation to distributions received by a company which makes a distribution to which this section applies, be construed—

  • (i) as a reference to such tax credits multiplied by .2295 in so far as they are tax credits in respect of distributions made before the 6th day of April, 1978, or made after the 5th day of April, 1983, and before the 6th day of April, 1988,

  • (ii) as a reference to such tax credits multiplied by .2883 in so far as they are tax credits in respect of distributions made after the 5th day of April, 1978, and before the 6th day of April, 1983,

  • (iii) as a reference to such tax credits multiplied by .2626 in so far as they are tax credits in respect of distributions made after the 5th day of April, 1988, and before the 6th day of April, 1989,

  • (iv) as a reference to such tax credits multiplied by .3178 in so far as they are tax credits in respect of distributions made after the 5th day of April, 1989, and before the 6th day of April, 1991,

  • (v) as a reference to such tax credits multiplied by .3707 in so far as they are tax credits in respect of distributions made after the 5th day of April, 1991, and before the 6th day of April, 1995,

  • (vi) as a reference to such tax credits multiplied by .4137 in so far as they are tax credits in respect of distributions made after the 5th day of April, 1995, and before the 6th day of April, 1997, and

  • (vii) as a reference to such tax credits multiplied by .4649 in so far as they are tax credits in respect of distributions made after the 5th day of April, 1997, and before the 3rd day of December, 1997.”.

• (b) This paragraph shall apply as respects a distribution made or treated as having been made by a company on or after the 3rd day of December, 1997.

• “(7) For the purposes of subsection (5)—

  • (a) where an accounting period begins before the 6th day of April, 1997, and ends on or after that date, it shall be divided into one part beginning on the day on which the accounting period begins and ending on the 5th day of April, 1997, and another part beginning on the 6th day of April, 1997, and ending on the day on which the accounting period ends and both parts shall be treated as separate accounting periods, and

  • (b) where an accounting period, including a part of an accounting period treated under paragraph (a) as a separate accounting period, begins before the 3rd day of December, 1997, and ends on or after that date, it shall be divided into one part beginning on the day on which the accounting period, or the part of an accounting period, as the case may be, begins and ending on the 2nd day of December, 1997, and another part beginning on the 3rd day of December, 1997, and ending on the day on which the accounting period, or the part of an accounting period, as the case may be, ends and both parts shall be treated as separate accounting periods.”.

SCHEDULE 5 Abolition of Tax Credits

The Taxes Consolidation Act, 1997, is hereby amended in accordance with the following provisions.

• (a) in subsection (2) after “distribution made” there shall be inserted “before the 6th day of April, 1999,”,

• (b) in subsection (5) after “tax credit” there shall be inserted “, if any,”, and

• (c) in subsection (7) after “50 per cent, and” there shall be inserted “, where the distribution is made before the 6th day of April, 1999,”.

“Franked investment income and franked payments.

156.—(1) Income of a company resident in the State which consists of a distribution made by another company resident in the State shall be referred to in the Corporation Tax Acts as ‘franked investment income’ of the company, and the amount of the franked investment income of such a company shall be—

• (a) in a case where the company is entitled to a tax credit in respect of the distribution, an amount equal to the aggregate of the amount or value of the distribution and the amount of the credit, and

• (b) in any other case, the amount or value of the distribution.

• (2) A reference in the Corporation Tax Acts to ‘a franked payment’ in relation to a company resident in the State which makes a distribution shall be construed as a reference to—

  • (a) in a case where a recipient of the distribution is entitled to a tax credit in respect of the distribution, the sum of the amount or value of the distribution and the amount of the tax credit, and

  • (b) in any other case, the amount or value of the distribution,

  and references to any accounting or other period in which a franked payment is made are references to the period in which the distribution in question is made.”.

SCHEDULE 6 Change in Rate of Corporation Tax: Further Provisions

The Taxes Consolidation Act, 1997, is hereby amended in accordance with the following provisions of this Schedule.

• (a) in paragraph (a) there shall be substituted for “twenty-six thirty-sixths”, “twenty-two thirty-seconds” as respects any accounting period beginning on or after the 1st day of January, 1998, and

• (b) for paragraph (b) there shall be substituted the following paragraph:

• “(b) Where a company which carries on a trade which consists of or includes the manufacture of goods claims and proves as respects a relevant accounting period (being an accounting period which falls wholly or partly into the period beginning on the 1st day of April, 1996, and ending on the 31st day of December, 1998) that during that accounting period any amount was receivable in respect of the sale in the course of the trade of goods, corporation tax payable by the company for that accounting period, in so far as it is referable to the income from the sale of those goods, shall be reduced—

  • (i) by twenty-eight thirty-eighths, in so far as it is corporation tax charged on profits which under section 26(3) are apportioned to the period beginning on the 1st day of January, 1996, and ending on the 31st day of March, 1997,

  • (ii) by twenty-six thirty-sixths, in so far as it is corporation tax charged on profits which under section 26(3) are apportioned to the period beginning on the 1st day of April, 1997, and ending on the 31st day of December, 1997, and

  • (iii) by twenty-two thirty-seconds, in so far as it is corporation tax charged on profits which under section 26(3) are apportioned to the financial year 1998,

  and the corporation tax referable to the income from the sale of those goods—

  - (I) shall, for the purposes of subparagraph (i), be such an amount as bears to the part of the relevant corporation tax charged on profits which under section 26(3) are apportioned to the period beginning on the 1st day of January, 1996, and ending on the 31st day of March, 1997, the same proportion as the income from the sale of those goods bears to the total income brought into charge to corporation tax for the relevant accounting period, and
  
  - (II) shall, for the purposes of subparagraph (ii), be such an amount as bears to the part of the relevant corporation tax charged on profits which under section 26(3) are apportioned to the period beginning on the 1st day of April, 1997, and ending on the 31st day of December, 1997, the same proportion as the income from the sale of those goods bears to the total income brought into charge to corporation tax for the relevant accounting period, and
  
  - (III) shall, for the purposes of subparagraph (iii), be such an amount as bears to the part of the relevant corporation tax charged on profits which under section 26(3) are apportioned to the financial year 1998, the same proportion as the income from the sale of those goods bears to the total income brought into charge to corporation tax for the relevant accounting period.”.
  

• (a) in paragraph 5—

• (i) in subparagraph (2)—

• (I) for the definition of “S” in clause (i) there shall be substituted the following:

“S is—

• (A) as respects accounting periods beginning before the 1st day of April, 1997, 38/28,

• (B) as respects accounting periods beginning on or after the 1st day of April,1997, and before the 1st day of January, 1998, 36/26, and

  • (C) as respects accounting periods beginning on or after the 1st day of January,1998, 32/22,”,

• (II) for the definition of “S” in clause (ii) there shall be substituted the following:

“S is—

• (I) as respects accounting periods beginning before the 1st day of April, 1997, 10/28,

• (II) as respects accounting periods beginning on or after the 1st day of April, 1997, and before the 1st day of January, 1998, 10/26, and

• (III) as respects accounting periods beginning on or after the 1st day of January, 1998, 10/22.”,

and

• (ii) in subparagraph (3) for clause (a) there shall be substituted the following clause:

• “(a) For the purposes of subparagraph (2)—

  • (i) where an accounting period begins before the 1st day of April, 1997, and ends on or after that day, it shall be divided into one part beginning on the day on which the accounting period begins and ending on the 31st day of March, 1997, and another part beginning on the 1st day of April, 1997, and ending on the day on which the accounting period ends, and both parts shall be treated as if they were separate accounting periods, and

  • (ii) where an accounting period, including a period treated under subclause (i) as an accounting period, begins before the 1st day of January, 1998, and ends on or after that day, it shall be divided into one part beginning on the day on which the accounting period begins and ending on the 31st day of December, 1997, and another part beginning on the 1st day of January, 1998, and ending on the day on which the accounting period ends, and both parts shall be treated as if they were separate accounting periods.”,

• (b) in paragraph 6—

• (i) in subparagraph (2) for the definition of “S” in clause (ii) there shall be substituted the following—

“S is—

• (a) as respects accounting periods beginning before the 1st day of April, 1997, 10/28,

• (b) as respects accounting periods beginning on or after the 1st day of April, 1997, and before the 1st day of January, 1998, 10/26, and

• (c) as respects accounting periods beginning on or after the 1st day of January, 1998, 10/22.”,

and

• (ii) in subparagraph (3) for clause (a) there shall be substituted the following clause:

• “(a) For the purposes of subparagraph (2)—

  • (i) where an accounting period begins before the 1st day of April, 1997, and ends on or after that day, it shall be divided into one part beginning on the day on which the accounting period begins and ending on the 31st day of March, 1997, and another part beginning on the 1st day of April, 1997, and ending on the day on which the accounting period ends and both parts shall be treated as if they were separate accounting periods, and

  • (ii) where an accounting period, including a period treated under subclause (i) as an accounting period, begins before the 1st day of January, 1998, and ends on or after that day, it shall be divided into one part beginning on the day on which the accounting period begins and ending on the 31st day of December, 1997, and another part beginning on the 1st day of January, 1998, and ending on the day on which the accounting period ends, and both parts shall be treated as if they were separate accounting periods.”,

• (c) in paragraph 16—

• (i) for clauses (a) and (b) of subparagraph (3) there shall be substituted the following clauses:

• “(a) as respects accounting periods beginning before the 1st day of April, 1997, 23 per cent,

• (b) as respects accounting periods beginning on or after the 1st day of April, 1997, and before the 1st day of January, 1998, 21 per cent, and

• (c) as respects accounting periods beginning on or after the 1st day of January, 1998, 17 per cent;”

and

• (ii) for subparagraph (5) there shall be substituted the following subparagraph:

• “(5) For the purposes of this paragraph—

  • (a) where an accounting period begins before the 1st day of April, 1997, and ends on or after that day, it shall be divided into one part beginning on the day on which the accounting period begins and ending on the 31st day of March, 1997, and another part beginning on the 1st day of April, 1997, and ending on the day on which the accounting period ends, and both parts shall be treated as if they were separate accounting periods, and

  • (b) where an accounting period, including a period treated under clause (a) as an accounting period, begins before the 1st day of January, 1998, and ends on or after that day, it shall be divided into one part beginning on the day on which the accounting period begins and ending on the 31st day of December, 1997, and another part beginning on the 1st day of January, 1998, and ending on the day on which the accounting period ends, and both parts shall be treated as if they were separate accounting periods.”,

and

• (d) in paragraph 18—

• (i) for clause (b) of subparagraph (4) there shall be substituted the following clause:

• “(b) Subject to clause (c), relief for an accounting period shall be an amount determined by the formula—

(A − B) − (C − D)

where—

A is the amount of corporation tax which, apart from paragraph 16, this paragraph and section 448, is chargeable for the accounting period,

B is an amount determined by applying a rate equal to—

• (a) as respects accounting periods beginning before the 1st day of April, 1997, 23 per cent,

• (b) as respects accounting periods beginning on or after the 1st day of April, 1997, and before the 1st day of January, 1998, 21 per cent, and

• (c) as respects accounting periods beginning on or after the 1st day of January, 1998, 17 per cent,

to the amount of the company's income for the accounting period,

C is the amount of corporation tax which, apart from paragraph 16, this paragraph and section 448, would be chargeable for the accounting period if the amount of the company's income for the accounting period were reduced by the appropriate amount, and

D is an amount determined by applying a rate equal to—

• (a) as respects accounting periods beginning before the 1st day of April, 1997, 23 per cent,

• (b) as respects accounting periods beginning on or after the 1st day of April, 1997, and before the 1st day of January, 1998, 21 per cent, and

• (c) as respects accounting periods beginning on or after the 1st day of January, 1998, 17 per cent,

to the amount of the company's income for the accounting period as reduced by the appropriate amount.”,

and

• (ii) in subparagraph (6) for clause (a) there shall be substituted the following clause:

• “(a) For the purposes of this paragraph—

  • (i) where an accounting period begins before the 1st day of April, 1997, and ends on or after that day, it shall be divided into one part beginning on the day on which the accounting period begins and ending on the 31st day of March, 1997, and another part beginning on the 1st day of April, 1997, and ending on the day on which the accounting period ends, and both parts shall be treated as if they were separate accounting periods, and

  • (ii) where an accounting period, including a period treated under subclause (i) as an accounting period, begins before the 1st day of January, 1998, and ends on or after that day, it shall be divided into one part beginning on the day on which the accounting period begins and ending on the 31st day of December, 1997, and another part beginning on the 1st day of January, 1998, and ending on the day on which the accounting period ends, and both parts shall be treated as if they were separate accounting periods.”.

SCHEDULE 7 Rates of Excise Duty on Tobacco Products

Description of Product	Rate of Duty
Cigarettes	£65.01 per thousand together with an amount equal to 17.53 per cent of the price at which the cigarettes are sold by retail
Cigars	£99.115 per kilogram
Fine-cut tobacco for the rolling of cigarettes	£83.638 per kilogram
Other smoking tobacco	£68.762 per kilogram

SCHEDULE 8 Stamp Duty Enactments Repealed

Session and Chapter or Number and Year	Short Title	Extent of Repeal
(1)	(2)	(3)
11 Geo. 4 & 1 Will. 4, c. 68.	Carriers Act, 1830.	In section 3 the words “, which receipt shall not be liable to any stamp duty”.
14 & 15 Vict., c. 93.	Petty Sessions (Ireland) Act, 1851.	Section 40.
38 & 39 Vict., c. 82.	National School Teachers Residences (Ireland) Act, 1875.	Section 6.
54 & 55 Vict., c. 39.	Stamp Act, 1891.	Section 6; In section 7 (inserted by the Finance Act, 1984) the words “of an amount not exceeding 7p” and the words “not appropriated by any word or words on the face of them to any particular description of instrument”; In section 8(1) the words “, or for any postal purpose,”; In section 9(1)(a) the words “or uses for any postal purpose”; Sections 10 and 23(3); In section 32 the words from “; and the expression ‘bill of exchange payable on demand’ includes—” to end of that section; In section 56 the words “or in perpetuity, or for any indefinite period not terminable with life” in subsection (2) and the whole of subsection (3); In section 77 the whole of subsections (3) and (4); Sections 83 and 84; In section 87(1) the words “, and a reconveyance, release, discharge, surrender, re-surrender, warrant to vacate, or renunciation of any such security,”; Section 115; In the First Schedule, under the heading “GENERAL EXEMPTIONS FROM ALL STAMP DUTIES”, the whole of paragraph (1)(iii); Second Schedule.
58 & 59 Vict., c. 16.	Finance Act, 1895.	Section 12.
61 & 62 Vict., c. 46.	Revenue Act, 1898.	Sections 7(4) and 10(3).
No. 28 of 1925.	Finance Act, 1925.	Section 47.
No. 25 of 1926.	Railways (Existing Officers and Servants) Act, 1926.	Section 6.
No. 27 of 1927.	Electricity (Supply) Act, 1927.	Section 86; In section 95 the words “, and also for the purposes of the exemption numbered 3 under the heading ‘Agreement or any memorandum of an agreement’ contained in the First Schedule to that Act”.
No. 39 of 1934.	Agricultural Co-operative Societies (Debentures) Act, 1934.	Section 7(3).
No. 22 of 1942.	Central Bank Act, 1942.	Section 15(3).
No. 21 of 1944.	Transport Act, 1944.	In section 58 the whole of subsections (1) and (3).
No. 4 of 1945.	Tuberculosis (Establishment of Sanatoria) Act, 1945.	Section 3.
No. 31 of 1945.	National Stud Act, 1945.	In section 5 the whole of subsections (1) and (2).
No. 33 of 1945.	Johnstown Castle Agricultural College Act, 1945.	Section 9.
No. 10 of 1946.	Turf Development Act, 1946.	Section 68.
No. 33 of 1949.	Irish News Agency Act, 1949.	In section 4 the whole of subsections (1) and (2).
No. 12 of 1950.	Transport Act, 1950.	In section 67 the whole of subsections (1) and (3).
No. 11 of 1953.	Grass Meal (Production) Act, 1953.	Section 4(1).
No. 10 of 1954.	Consular Conventions Act, 1954.	Section 10.
No. 5 of 1955.	Tourist Traffic Act, 1955.	Section 15.
No. 24 of 1957.	Scholarship Exchange (Ireland and the United States of America) Act, 1957.	Section 17.
No. 30 of 1959.	Johnstown Castle Agricultural College (Amendment) Act, 1959.	Section 11.
No. 36 of 1959.	Shannon Free Airport Development Company Limited Act, 1959.	Section 7.
No. 8 of 1962.	State Lands (Workhouses) Act, 1962.	Section 2(6).
No. 32 of 1963.	National Building Agency Limited Act, 1963.	Section 5.
No. 33 of 1963.	Companies Act, 1963.	Section 337(2).
No. 4 of 1966.	Air Companies Act, 1966.	Section 19.
No. 8 of 1966.	National Bank Transfer Act, 1966.	Section 7.
No. 17 of 1966.	Finance Act, 1966.	Section 20.
No. 21 of 1969.	Finance Act, 1969.	Subsections (2) (inserted by the Finance Act, 1976) and (2A) (inserted by the Finance Act, 1981) of section 49; In paragraph (a) of subsection (2B) (inserted by the Finance Act, 1996) of section 49 the words “Notwithstanding subsections (2) and (2A) of this section,” and “(apart from the said subsections (2) and (2A))”.
No. 4 of 1970.	Nítrigin Éireann Teoranta Act, 1970.	Section 8.
No. 14 of 1971.	Transport (Miscellaneous Provisions) Act, 1971.	Section 19.
No. 21 of 1973.	Dairy Produce (Miscellaneous Provisions) Act, 1973.	Section 3(6).
No. 27 of 1976.	Family Home Protection Act, 1976.	In section 14 the words “stamp duty,”.
No. 30 of 1976.	Gas Act, 1976.	Section 35(8).
No. 4 of 1978.	Medical Practitioners Act, 1978.	Section 7(8).
No. 32 of 1981.	Youth Employment Agency Act, 1981.	Section 29(1).
No. 11 of 1984.	Wool Marketing Act, 1984.	Section 3(8).
No. 9 of 1985.	Dentists Act, 1985.	Section 7(8).
No. 18 of 1985.	Nurses Act, 1985.	Section 7(8).
No. 15 of 1987.	Labour Services Act, 1987.	Section 27.
No. 34 of 1987.	Dublin Transport Authority (Dissolution) Act, 1987.	Section 6.
No. 18 of 1988.	Agriculture (Research, Training and Advice) Act, 1988.	Section 29.
No. 28 of 1988.	Housing Act, 1988.	Section 4(2)(b).
No. 9 of 1989.	Bord na gCapall (Dissolution) Act, 1989.	Section 2(8).
No. 10 of 1990.	Finance Act, 1990.	In section 114 the words “In addition to the provisions of section 14 of the Family Home Protection Act, 1976 (which relates to exemption from stamp duty and certain fees on creation of a joint tenancy in a family home)”.
No. 31 of 1990.	Fóir Teoranta (Dissolution) Act, 1990.	Section 6.
No. 13 of 1991.	Finance Act, 1991.	Section 104(3)(a) (inserted by the Finance Act, 1992).
No. 30 of 1991.	Industrial Development (Amendment) Act, 1991.	Section 6.
No. 9 of 1992.	Finance Act, 1992.	In section 212(2)(a) the words “or section 14 of the Family Home Protection Act, 1976,”.
No. 15 of 1992.	Dublin Institute of Technology Act, 1992.	Section 19(7).
No. 16 of 1992.	Regional Technical Colleges Act, 1992.	Section 18(7).
No. 19 of 1993.	Industrial Development Act, 1993.	Section 17.
No. 18 of 1994.	Irish Horseracing Industry Act, 1994.	Section 76.
No. 25 of 1994.	Milk (Regulation of Supply) Act, 1994.	Section 3(8).
No. 28 of 1995.	Industrial Development Act, 1995.	Section 4(7).
No. 35 of 1995.	Energy (Miscellaneous Provisions) Act, 1995.	Section 14(5).

SCHEDULE 9 Post-Consolidation Amendments

The Taxes Consolidation Act, 1997, is hereby amended in accordance with the following provisions of this Schedule.

Footnotes