LegalizeFinance Act 2001
| Enactment amended | Words or amount to be replaced | Words or amount to be inserted |
|---|---|---|
| (1) | (2) | (3) |
| Inland Revenue Regulation Act, 1890 (53 & 54 Vict., c.21) (as amended): | ||
| section 10(1) | five hundred pounds | €630 |
| section 10(2) | five hundred pounds | €630 |
| section 11 | one hundred pounds | €125 |
| section 25(2) | one hundred pounds | €125 |
| section 32 | fifty pounds | €65 |
| Taxes Consolidation Act, 1997 (No. 39 of 1997) (as amended): | ||
| section 14(1) | one pound | one euro |
| section 14(1) | one penny | one cent |
| paragraph 6 of Schedule C in section 17(1) | one pound | one euro |
| paragraph 1 of Schedule D in section 18(1) | one pound | one euro |
| paragraph 2 of Schedule E in section 19(1) | one pound | one euro |
| section 110(1) | £10,000,000 | €12,690,000 |
| section 116(3)(a) | £1,500 | €1,905 |
| section 126(4)(b) | £10 | €13 |
| section 133(8)(c) | £170,000,000 | €215,855,473.33 |
| section 133(11)(a) | £250,000,000 | €317,434,519.61 |
| section 133(11)(b) | £170,000,000 | €215,855,473.33 |
| section 152(2) | £10 | €10 |
| section 152(2) | £100 | €125 |
| section 178(7)(a) | £100 | €100 |
| section 189A | £300,000 | €381,000 |
| section 201(1)(a) | £8,000 | €10,160 |
| section 201(1)(a) | £600 | €765 |
| paragraph (a) of the definition of “specified amount” in section 201(1) | £6,000 | €7,620 |
| paragraph (a) of the definition of “specified amount” in section 202(1) | £200 | €255 |
| paragraph (b) of the definition of “specified amount” in section 202(1) | £6,000 | €7,620 |
| paragraph (b) of the definition of “specified amount” in section 202(1) | £500 | €635 |
| paragraph (c) of the definition of “specified amount” in section 202(1) | £8,000 | €10,160 |
| paragraph (c) of the definition of “specified amount” in section 202(1) | £600 | €765 |
| section 207(4) | £100 | €125 |
| section 211(1) | £160 | €205 |
| section 211(1) | £1,000 | €1,270 |
| section 211(1) | £52 | €70 |
| section 211(6) | £100 | €125 |
| section 213(2) | £8,000 | €10,160 |
| section 213(2) | £2,000 | €2,540 |
| section 213(4) | £100 | €125 |
| section 236(4)(c) | £500 | €630 |
| section 244(1)(a) | £4,000 | €5,080 |
| section 244(1)(a) | £2,000 | €2,540 |
| section 244(1)(a) | £5,000 | €6,350 |
| section 244(1)(a) | £2,500 | €3,175 |
| section 250(3) | £2,400 | €3,050 |
| section 264(1) | £50,000 | €63,500 |
| section 305(4) | £500 | €630 |
| section 373(2)(a) | £2,500 | €3,174.35 |
| section 373(2)(b) | £3,500 | €4,444.08 |
| section 373(2)(c) | £4,000 | €5,078.95 |
| section 373(2)(d) | £6,000 | €7,618.43 |
| section 373(2)(e) | £7,000 | €8,888.17 |
| section 373(2)(f) | £10,000 | €12,697.38 |
| section 373(2)(g) | £13,000 | €16,506.60 |
| section 373(2)(h) | £14,000 | €17,776.33 |
| section 373(2)(i) | £15,000 | €19,406.07 |
| section 373(2)(j) | £15,500 | €19,680.94 |
| section 373(2)(k) | £16,000 | €20,315.81 |
| section 373(2)(l) | £16,500 | €20,950.68 |
| paragraph (a) of the definition of “relevant amount” in section 376(1) | £14,000 | €17,776.33 |
| paragraph (b) of the definition of “relevant amount” in section 376(1) | £15,000 | €19,046.07 |
| paragraph (c) of the definition of “relevant amount” in section 376(1) | £15,500 | €19,680.94 |
| paragraph (d) of the definition of “relevant amount” in section 376(1) | £16,000 | €20,315.81 |
| paragraph (e) of the definition of “relevant amount” in section 376(1) | £16,500 | €20,950.68 |
| section 404(1)(b)(iii) | £2,000 | €2,540 |
| section 404(6)(c)(ii) | £50,000 | €63,500 |
| section 414(1)(b) | £100 | €100 |
| section 415(1)(b) | £100 | €100 |
| section 438(3) | £15,000 | €19,050 |
| section 440(1)(b)(i)(I) | £500 | €635 |
| section 440(1)(b)(i)(II) | £500 | €635 |
| section 441(4)(b)(i)(I) | £500 | €635 |
| section 441(4)(b)(i)(II) | £500 | €635 |
| section 469(2)(a) | £100 | €125 |
| section 469(2)(b) | £200 | €250 |
| section 472A(2) | £3,000 | €3,810 |
| section 472A(2) | £2,000 | €2,540 |
| section 472A(2) | £1,000 | €1,270 |
| section 472A(3)(a) | £1,000 | €1,270 |
| section 472A(3)(a) | £666 | €850 |
| section 472A(3)(a) | £334 | €425 |
| section 472A(3)(b) | £1,000 | €1,270 |
| section 472A(3)(b) | £666 | €850 |
| section 472A(3)(b) | £334 | €425 |
| section 476(1) | £250 | €315 |
| section 476(1) | £1,000 | €1,270 |
| section 477(1)(a) | £150 | €195 |
| section 478(2) | £800 | €1,015.79 |
| section 479(2) | £5,000 | €6,350 |
| section 481(2)(c)(i) | £4,000,000 | €5,080,000 |
| section 481(2)(c)(ii) | £4,000,000 | €5,080,000 |
| section 481(2)(c)(ii) | £5,000,000 | €6,350,000 |
| the formula in section 481(2)(c)(ii) | £100,000 | €127,000 |
| section 481(2)(c)(iii) | £5,000,000 | €6,350,000 |
| section 481(2)(c) | £8,250,000 | €10,480,000 |
| section 481(4)(a) | £8,000,000 | €10,160,000 |
| section 481(4)(b)(i) | £3,000,000 | €3,810,000 |
| section 481(4)(b)(ii) | £3,000,000 | €3,810,000 |
| section 481(4)(b)(ii) | £4,000,000 | €5,080,000 |
| section 481(7) | £25,000 | €31,750 |
| section 481(16) | £500 | €630 |
| section 481(16) | £1,000 | €1,265 |
| paragraph (ii) of the definition of “qualifying expenditure” in section 482(1)(a) | £5,000 | €6,350 |
| paragraph (i)(II) of the definition of “relevant expenditure” in section 482(1)(a) | £5,000 | €6,350 |
| section 482(7)(c) | £500 | €630 |
| section 486B(4) | £10,000,000 | €12,700,000 |
| section 486B(5) | £7,500,000 | €9,525,000 |
| section 486B(11)(i) | £500 | €630 |
| section 486B(11)(i) | £1,000 | €1,265 |
| section 490(1)(a) | £200 | €250 |
| section 490(2) | £25,000 | €31,750 |
| section 491(2) | £100,000 | €127,000 |
| section 491(2) | £500,000 | €635,000 |
| section 491(2) | £1,000,000 | €1,270,000 |
| section 491(2) | £250,000 | €317,500 |
| section 491(2) | £400,000 | €508,000 |
| section 491(3) | £100,000 | €127,000 |
| section 491(3) | £500,000 | €635,000 |
| section 491(3) | £1,000,000 | 1,270,000 |
| section 491(3) | £250,000 | €317,500 |
| section 491(3) | £400,000 | €508,000 |
| section 493(8)(a)(i) | £250,000 | €317,500 |
| section 494(2)(a) | £15,000 | €19,050 |
| section 494(5)(a) | £100 | €130 |
| section 494(6)(b)(ii) | £100,000 | €127,000 |
| section 496(5)(c) | £2,000,000 | €2,539,476.16 |
| section 503(6) | £500 | 630 |
| section 503(6) | £1,000 | €1,265 |
| section 513(6) | £10 | €13 |
| section 515(1)(a) | £10,000 | 12,700 |
| section 515(1)(b) | £30,000 | €38,100 |
| section 515(2) | £10,000 | €12,700 |
| section 515(2) | £30,000 | €38,100 |
| section 515(2B) | £30,000 | €38,100 |
| section 531(14)(a) | £1,000 | €1,265 |
| section 531(14)(b) | £1,000 | €1,265 |
| section 531(14)(c) | £1,000 | €1,265 |
| section 598(2)(a)(i) | £375,000 | €476,250 |
| section 598(2)(a)(ii) | £375,000 | €476,250 |
| section 601(1) | £1,000 | €1,270 |
| section 601(2) | £1,000 | €1,270 |
| section 601(3) | £1,000 | €1,270 |
| section 602(2) | £2,000 | €2,540 |
| section 602(3)(a) | £2,000 | €2,540 |
| section 602(4) | £2,000 | €2,540 |
| section 602(6)(b) | £2,000 | €2,540 |
| section 602(6)(c) | £2,000 | €2,540 |
| section 604(12)(c) | £15,000 | €19,050 |
| section 606(1)(a) | £25,000 | 31,740 |
| section 650 | £15,000 | €19,050 |
| section 659(3)(a)(i) | £10,000 | €12,700 |
| section 659(3)(a)(ii) | £15,000 | €19,050 |
| section 659(3B)(a) | £25,000 | €31,750 |
| paragraph (ii)(I) of the definition of “the specified amount” in section 664(1)(a) | £2,000 | €2,539.48 |
| paragraph (ii)(II) of the definition of “the specified amount” in section 664(1)(a) | £2,800 | €3,555.27 |
| paragraph (ii)(III) of the definition of “the specified amount” in section 664(1)(a) | £2,000 | €2,539.48 |
| paragraph (ii)(IV)(A) of the definition of “the specified amount” in section 664(1)(a) | £4,000 | €5,078.95 |
| paragraph (ii)(IV)(B) of the definition of “the specified amount” in section 664(1)(a) | £3,000 | €3,809.21 |
| paragraph (ii)(V)(A) of the definition of “the specified amount” in section 664(1)(a) | £6,000 | €7,618.43 |
| paragraph (ii)(V)(B) of the definition of “the specified amount” in section 664(1)(a) | £4,000 | €5,078.95 |
| section 664(1)(b)(i) | £2,800 | €3,555.27 |
| section 664(1)(b)(ii)(I) | £4,000 | €5,078.95 |
| section 664(1)(b)(ii)(II) | £3,000 | €3,809.21 |
| section 664(1)(b)(iii)(I) | £6,000 | €7,618.43 |
| section 664(1)(b)(iii)(II) | £4,000 | €5,078.95 |
| section 700(3) | £70 | €90 |
| section 723(1) | £200,000,000 | €255,000,000 |
| section 723(3)(b) | £50,000 | €63,500 |
| section 723(3)(c) | £50,000 | 63,500 |
| section 737(1) | £200,000,000 | €255,000,000 |
| section 737(3)(a)(ii) | £50,000 | €63,500 |
| section 737(3)(a)(iii) | £50,000 | €63,500 |
| the formula in the definition of “qualifying group expenditure on research and development” in section 766(1)(a) | £25,000 | €31,743.45 |
| paragraph (A) of the definition of “qualifying group expenditure on research and development” in section 766(1)(a) | £150,000 | €190,460.71 |
| section 766(1)(b)(v)(I) | £50,000 | €63,486.90 |
| section 783(6) | £500 | €630 |
| section 784C(2)(b)(ii) | £50,000 | €63,500 |
| section 784C(3)(b) | £50,000 | 63,500 |
| section 784C(4)(a) | £10,000 | €12,700 |
| section 787(2A) | £200,000 | €254,000 |
| section 789(5) | £500 | €630 |
| section 821(1)(b) | £3,000 | €3,810 |
| section 823(3) | £25,000 | €31,750 |
| section 838(1)(a) | £200,000,000 | €255,000,000 |
| section 838(2)(b)(i) | £50,000 | €63,500 |
| section 838(2)(b)(i)(B) | £10,000 | €12,700 |
| section 838(2)(b)(ii) | £50,000 | €63,500 |
| section 838(2)(c) | £50,000 | €63,500 |
| section 839(2)(a)(i) | £25,000 | €31,750 |
| section 839(2)(a)(i) | £50,000 | €63,500 |
| section 839(2)(a)(ii) | £25,000 | €31,750 |
| section 839(2)(a)(ii) | £50,000 | €63,500 |
| section 839(2)(b)(ii)(I) | £25,000 | €31,750 |
| section 839(2)(b)(ii)(I) | £50,000 | €63,500 |
| section 839(2)(b)(ii)(II) | £25,000 | €31,750 |
| section 839(2)(b)(ii)(II) | £50,000 | €63,500 |
| section 839(3) | £50,000 | €63,500 |
| section 839(3) | £75,000 | €95,250 |
| section 839(4) | £25,000 | €31,750 |
| section 839(4) | £50,000 | €63,500 |
| section 856(2) | £50 | €60 |
| section 857(3) | £100 | €125 |
| section 877(5)(b) | £5 | €5 |
| section 885(2) | £5 | €7 |
| section 886(5) | £1,200 | €1,520 |
| section 889(7)(b) | £500 | €635 |
| section 889(8) | £1,200 | €1,520 |
| section 890(3) | £500 | €635 |
| section 891(2)(a) | £50 | €65 |
| section 895(4)(a) | £2,000 | €2,535 |
| section 895(4)(b) | £2,000 | €2,535 |
| section 897(2)(e) | £1,500 | €1,905 |
| section 898(3) | £1 | €2 |
| section 900(7) | £1,500 | €1,900 |
| section 902(11) | £1,500 | €1,900 |
| section 903(5) | £1,000 | €1,265 |
| section 904(5) | £1,000 | €1,265 |
| section 904A(8) | £1,000 | €1,265 |
| section 904A(9) | £15,000 | €19,045 |
| section 904A(9) | £2,000 | €2,535 |
| section 904C(7) | £1,000 | €1,265 |
| section 904C(8) | £15,000 | €19,045 |
| section 904C(8) | £2,000 | €2,535 |
| section 904D(7) | £1,000 | €1,265 |
| section 904D(8) | £15,000 | €19,045 |
| section 904D(8) | £2,000 | €2,535 |
| section 905(3) | £1,000 | €1,265 |
| section 906A(10) | £15,000 | €19,045 |
| section 906A(10) | £2,000 | €2,535 |
| section 907(9) | £15,000 | €19,045 |
| section 907(9) | £2,000 | €2,535 |
| section 914(6)(a) | £5,000 | €6,350 |
| section 914(6)(b) | £15,000 | €19,050 |
| section 917A(4) | £2,000 | €2,535 |
| section 917B(5)(b) | £2,000 | €2,535 |
| section 917C(3)(b) | £2,000 | €2,535 |
| section 923(4) | £100 | €125 |
| section 923(4) | £20 | €25 |
| section 932 | £50 | €60 |
| section 939(3) | £750 | €950 |
| section 941(3) | £20 | €25 |
| section 942(6)(b) | £10 | €10 |
| paragraph (i) of the definition of “chargeable person” in section 950(1) | £100 | €130 |
| section 953(7)(a)(i) | £10 | €10 |
| section 962(3)(a) | £15,000 | €19,050 |
| section 962(3)(b) | £2,500 | €3,175 |
| section 962(3)(b) | £15,000 | €19,050 |
| section 962(3)(c) | £2,500 | €3,175 |
| section 980(3) | £300,000 | 381,000 |
| section 986(5)(a) | £6 | €8 |
| section 986(5)(a) | £1 | €2 |
| section 986(5)(b) | £6 | €8 |
| section 986(5)(b) | £1 | €2 |
| section 986(5)(b) | £26 | €36 |
| section 986(5)(b) | £4.50 | €9 |
| section 986(6)(b)(i) | £30 | €40 |
| section 987(1) | £1,200 | €1,520 |
| section 987(1A) | £500 | €630 |
| section 987(1A) | £2,000 | €2,535 |
| section 987(2) | £750 | €950 |
| section 991(1) | £5 | €6 |
| section 1003(2)(c)(i) | £75,000 | €95,250 |
| section 1003(2)(c)(ii) | £75,000 | €95,250 |
| section 1003(2)(c)(ii) | £3,000,000 | €3,810,000 |
| section 1021(2) | £20 | €25 |
| section 1052(1) | £750 | €950 |
| section 1052(2) | £1,200 | €1,520 |
| section 1053(1)(i) | £100 | €125 |
| section 1053(2) | £100 | €125 |
| section 1053(2) | £250 | €315 |
| section 1054(2)(a)(i) | £1,000 | €1,265 |
| section 1054(2)(a)(ii) | £500 | €630 |
| section 1054(2)(a)(ii) | £50 | €60 |
| section 1054(2)(b)(i) | £200 | €250 |
| section 1054(2)(b)(ii) | £100 | €125 |
| section 1054(3)(a)(i)(I) | £500 | €630 |
| section 1054(3)(a)(i)(I) | £1,000 | €1,265 |
| section 1054(3)(a)(ii) | £100 | €125 |
| section 1054(3)(a)(ii) | £200 | €250 |
| section 1054(3)(b)(i) | £500 | €630 |
| section 1054(3)(b)(i) | £1,000 | €1,265 |
| section 1054(3)(b)(ii) | £100 | €125 |
| section 1054(3)(b)(ii) | £200 | €250 |
| section 1055 | £500 | €630 |
| section 1056(3)(a)(i) | £1,200 | €1,520 |
| section 1056(3)(a)(ii) | £1,200 | €1,520 |
| section 1056(3)(b)(i) | £5,000 | €6,345 |
| section 1056(3)(b)(ii) | £5,000 | €6,345 |
| section 1056(3)(b)(ii) | £10,000 | €12,695 |
| section 1056(3)(b)(iii) | £10,000 | €12,695 |
| section 1056(3)(b)(iii) | £25,000 | €31,740 |
| section 1056(3)(b)(iv) | £25,000 | €31,740 |
| section 1056(3)(b)(iv) | £100,000 | €126,970 |
| section 1056(3)(b)(v) | £100,000 | €126,970 |
| section 1057(1) | £100 | €125 |
| section 1058(1) | £50 | €60 |
| section 1071(1)(a) | £500 | €630 |
| section 1071(1)(a) | £50 | €60 |
| section 1071(1)(b) | £100 | €125 |
| section 1071(2) | £1,000 | €1,265 |
| section 1071(2) | £200 | €250 |
| section 1072(1) | £500 | €630 |
| section 1072(1) | £1,000 | €1,265 |
| section 1072(1) | £100 | €125 |
| section 1072(1) | £200 | €250 |
| section 1073(1)(a) | £500 | €630 |
| section 1073(1)(a) | £50 | €60 |
| section 1073(1)(b) | £100 | €125 |
| section 1074(a) | £500 | €630 |
| section 1074(a) | £50 | €60 |
| section 1074(b) | £100 | €125 |
| section 1075(1) | £100 | €125 |
| section 1075(1) | £10 | €10 |
| section 1075(2) | £100 | €125 |
| section 1075(2) | £250 | €315 |
| section 1075(3)(a) | £500 | €630 |
| section 1075(3)(a) | £50 | €60 |
| section 1075(3)(b) | £100 | €125 |
| section 1075(4)(a) | £500 | €630 |
| section 1075(4)(a) | £1,000 | €1,265 |
| section 1075(4)(b) | £100 | €125 |
| section 1075(4)(b) | £200 | €250 |
| section 1078(3)(b) | £100,000 | €126,970 |
| section 1079(7)(a) | £1,000 | €1,265 |
| section 1079(7)(b) | £5,000 | €6,345 |
| section 1080(2) | £1 | €2 |
| section 1084(2)(a)(i) | £10,000 | €12,695 |
| section 1084(2)(a)(ii) | £50,000 | €63,485 |
| section 1085(3)(a) | £125,000 | €158,715 |
| section 1085(3)(b) | £50,000 | €63,485 |
| section 1085(4)(b)(i) | £25,000 | €31,740 |
| section 1085(4)(b)(ii) | £10,000 | €12,695 |
| section 1086(4)(c) | £10,000 | €12,700 |
| section 1091(3) | £10 | €10 |
| section 1091(3) | £100 | €125 |
| Schedule 2, paragraph 10 | £2.50 | €3.50 |
| Schedule 2, paragraph 19 | £0.675 | €0.675 |
| Schedule 2, paragraph 19 | £1,000 | €1,000 |
| Schedule 2, paragraph 27 | £0.675 | €0.675 |
| Schedule 2, paragraph 27 | £1,000 | €1,000 |
| Schedule 3, paragraph 8 | £4,000 | €5,080 |
| Schedule 3, paragraph 8 | £4,000 | €5,080 |
| Schedule 11, paragraph 3(4) | £10,000 | €12,700 |
| Schedule 11, paragraph 3(4) | £30,000 | €38,100 |
| Schedule 12A, paragraph 25 (2)(a) | £250 | €320 |
| Schedule 12A, paragraph 25 (2)(b) | £10 | €12 |
| Schedule 32, paragraph 22(1) | £8,000,000 | €10,157,904.63 |
| Schedule 32, paragraph 22(1) | £6,000,000 | €7,618,428.47 |
| Schedule 32, paragraph 22(1) | £6,000,000 | €7,618,428.47 |
| Schedule 32, paragraph 22(6) | £3,000,000 | €3,809,214.24 |
| Schedule 32, paragraph 22(6) | £2,000,000 | €2,539,476.16 |
| Schedule 32, paragraph 22(7) | £3,000,000 | €3,809,214.24 |
| Schedule 32, paragraph 22(7) | £2,000,000 | €2,539,476.16 |
PART 2 Customs and related matters
| Enactment amended | Amount or words to be replaced | Amount or words to be inserted |
|---|---|---|
| (1) | (2) | (3) |
| Customs Consolidation Act, 1876 (39 & 40 Vict. c.36) (as amended): | ||
| section 46 | twenty pounds | €25 |
| section 47 | one hundred pounds | €125 |
| section 47 | twenty pounds | €25 |
| section 49 | twenty pounds | €25 |
| section 51 | one hundred pounds | €125 |
| section 52 | one hundred pounds | €125 |
| section 53 | one hundred pounds | €125 |
| section 67 | one hundred pounds | €125 |
| section 72 | twenty pounds | €25 |
| section 81 | five pounds | €5 |
| section 84 | one hundred pounds | €125 |
| section 101 | one hundred pounds | €125 |
| section 106 | one hundred pounds | €125 |
| section 108 | two hundred pounds | €250 |
| section 112 | five pounds | €5 |
| section 114 | twenty pounds | €25 |
| section 126 | one hundred pounds | €125 |
| section 130 | five pounds | €5 |
| section 130 | one hundred pounds | €125 |
| section 132 | one hundred pounds | €125 |
| section 134 | five pounds | €5 |
| section 135 | twenty pounds | €25 |
| section 136 | twenty pounds | €25 |
| section 136 | one hundred pounds | €125 |
| section 139 | one hundred pounds | €125 |
| section 142 | one hundred pounds | €125 |
| section 145 | twenty pounds | €25 |
| section 146 | twenty pounds | €25 |
| section 147 | twenty pounds | €25 |
| section 168 | five hundred pounds | €630 |
| section 172 | five hundred pounds | €630 |
| section 179 | fifty pounds | €60 |
| section 179 | one hundred pounds | €125 |
| section 181 | twenty pounds | €25 |
| section 185 | ten pounds | €10 |
| section 185 | one hundred pounds | €125 |
| section 190 | one hundred pounds | €125 |
| section 195 | ten pounds | €10 |
| section 203 | twenty pounds | €25 |
| section 203 | one hundred pounds | €125 |
| section 206 | twenty pounds | €25 |
| section 217 | five hundred pounds | €630 |
| section 228 | twenty pounds | €25 |
| section 234 | one hundred pounds | €125 |
| section 236 | one hundred pounds | €125 |
| section 267 | two pence | €0.01 |
| section 267 | one shilling | €0.05 |
| Customs and Inland Revenue Act, 1878 (41 & 42 Vict. c. 15): | ||
| section 4 | twenty pounds | €25 |
| section 6 | one hundred pounds | €125 |
| Customs and Inland Revenue Act, 1879 (42 & 43 Vict. c. 21): | ||
| section 7 | one hundred pounds | €125 |
| section 8 | one hundred pounds | €125 |
| section 9 | twenty pounds | €25 |
| section 10 | one hundred pounds | €125 |
| section 10 | five hundred pounds | €630 |
| Customs and Inland Revenue Act, 1881 (44 & 45 Vict. c. 12) (as amended): | ||
| section 10 | fifty pounds | €60 |
| section 11 | five pounds | €5 |
| section 12(1) | £1,000 | €1,265 |
| section 12(2) | £1,000 | €1,265 |
| section 12(3) | £1,000 | €1,265 |
| section 12(4) | £1,000 | €1,265 |
| section 12(5) | £1,000 | €1,265 |
| Revenue Act, 1884 (47 & 48 Vict., c. 62): | ||
| section 2 | twenty pounds | €25 |
| section 3 | five pounds | €5 |
| Customs and Inland Revenue Act, 1888 (50 & 51 Vict. c. 8): | ||
| section 5(2) | fifty pounds | €60 |
| Finance Act, 1936 (No. 31 of 1936): | ||
| section 20(4) | fifty pounds | €60 |
| Finance Act, 1938 (No. 25 of 1938): | ||
| section 24 | £1,000 | €1,265 |
| Customs (Amendment) Act, 1942 (No. 21 of 1942): | ||
| section 1 | one hundred pounds | €125 |
| Customs-Free Airport Act, 1947 (No. 5 of 1947) (as amended): | ||
| section 6 (3) | one hundred pounds | €125 |
| section 9 (6) | one hundred pounds | €125 |
| section 10 (3) | one hundred pounds | €125 |
| section 11(4) | one hundred pounds | €125 |
| section 12(2) | £1,000 | €1,265 |
| Finance Act, 1950 (No. 18 of 1950) (as amended): | ||
| section 9(2) | £1,000 | €1,265 |
| Customs Act, 1956 (No. 7 of 1956) (as amended): | ||
| section 3 | one hundred pounds | €125 |
| section 4(2) | fifty pounds | €60 |
| Customs-Free Airport (Amendment) Act, 1958 (No. 29 of 1958): | ||
| section 4 | fifty pounds | €60 |
| Finance Act, 1963 (No. 23 of 1963) (as amended): | ||
| section 29(2) | one hundred pounds | €125 |
| Finance Act, 1971 (No. 23 of 1971) (as amended): | ||
| section 29(3) | £100 | €125 |
| Finance Act, 1974 (No. 27 of 1974): | ||
| section 76(1) | 50 pence | €0.50 |
| Free Ports Act, 1986 (No. 6 of 1986): | ||
| section 10(5) | £500 | €630 |
| section 12 | £500 | €630 |
| Customs and Excise (Miscellaneous Provisions) Act, 1988 (No. 10 of 1988): | ||
| section 2 | £500 | €630 |
| section 11(9) | £1,000 | €1,265 |
| section 11(8)(b) | £1,000 | €1,265 |
| section 12(3) | £1,000 | €1,265 |
| section 13(2) | £1,000 | €1,265 |
| Finance Act, 1997 (No. 22 of 1997): | ||
| section 89 | £10,000 | €12,695 |
| European Communities (Customs & Excise) Regulations, 1992 (S.I. No. 394 of 1992): | ||
| Regulation 4(7) | £1,000 | €1,265 |
| European Communities (Community Transit) Regulations, 1992 (S.I. No. 433 of 1992): | ||
| Regulation 5(a) | £1,000 | €1,265 |
| Regulation 5(b) | £1,000 | €1,265 |
| Regulation 6 | £1,000 | €1,265 |
| European Communities (Counterfeit and Pirated Goods) Regulations, 1996 (S.I. No. 48 of 1996): | ||
| Regulation 4(2) | £400 | €505 |
| Regulation 10(1) | £1,000 | €1,265 |
| Regulation 10(2) | £1,000 | €1,265 |
| Regulation 11 | £1,000 | €1,265 |
PART 3 Excise duties and related matters
| Enactment amended | Amount or words to be replaced | Amount or words to be inserted |
|---|---|---|
| (1) | (2) | (3) |
| Illicit Distillation (Ireland) Act, 1831 (1 & 2 Will. 4, c. 55) (as amended): | ||
| section 10 | £1,000 | €1,265 |
| section 11 | £1,000 | €1,265 |
| section 12 | £1,000 | €1,265 |
| section 13 | £1,000 | €1,265 |
| section 14 | £1,000 | €1,265 |
| section 16 | £1,000 | €1,265 |
| section 17 | £1,000 | €1,265 |
| section 19 | £1,000 | €1,265 |
| section 22 | £1,000 | €1,265 |
| section 23 | £1,000 | €1,265 |
| section 24 | £1,000 | €1,265 |
| section 25 | £1,000 | €1,265 |
| section 27 | £1,000 | €1,265 |
| section 28 | £1,000 | €1,265 |
| section 30 | £1,000 | €1,265 |
| Illicit Distillation (Ireland) Act, 1831 | ||
| section 36 | twenty pounds | €25 |
| section 36 | ten pounds | €12.50 |
| section 42 | two pounds | €2 |
| section 42 | three pounds | €3 |
| section 42 | four pounds | €5 |
| section 42 | six pounds | €7 |
| section 42 | twelve pounds | €15 |
| section 42 | fifteen pounds | €19 |
| section 42 | eighteen pounds | €22 |
| section 44 | one hundred pounds | €125 |
| Spirits (Ireland) Act, 1854 (17 & 18 Vict., c. 89) (as amended): | ||
| section 2 | four pounds | €5 |
| section 2 | ten pounds | €12 |
| section 2 | twenty pounds | €25 |
| section 4 | five shillings | €0.30 |
| section 4 | ten shillings | €0.60 |
| section 4 | twenty shillings | €1 |
| section 5 | twenty shillings | €1 |
| section 5 | four pounds | €5 |
| section 6 | forty shillings | €2 |
| section 6 | eighty shillings | €5 |
| section 6 | ten pounds | €12 |
| section 6 | twenty pounds | €25 |
| Spirits Act, 1880 (43 & 44 Vict., c. 24) (as amended): | ||
| section 5(2) | five hundred pounds | €630 |
| section 6 | five hundred pounds | €630 |
| section 7(1) | five hundred pounds | €630 |
| section 7(2) | one hundred pounds | €125 |
| section 8(1) | ten pounds | €12 |
| section 9(3) | fifteen pounds | €19 |
| section 10(2) | five hundred pounds | €630 |
| section 11(3) | two hundred pounds | €250 |
| section 14(2)(a) | two hundred pounds | €250 |
| section 14(2)(b) | two hundred pounds | €250 |
| section 14(2)(b) | twenty pounds | €25 |
| section 14(2)(c) | two hundred pounds | €250 |
| section 14(2)(d) | fifty pounds | €60 |
| section 14(2)(f) | two hundred pounds | €250 |
| section 14(2)(f) | twenty shillings | €1 |
| section 15(3) | two hundred pounds | €250 |
| section 17 | two hundred pounds | €250 |
| section 18(b) | five hundred pounds | €630 |
| section 19(5) | two hundred pounds | €250 |
| section 22(2) | two hundred pounds | €250 |
| section 23(5) | fifty pounds | €60 |
| section 24 | fifty pounds | €60 |
| section 25(7) | five hundred pounds | €630 |
| section 26(2) | two hundred pounds | €250 |
| section 27 | fifty pounds | €60 |
| section 28(3) | two hundred pounds | €250 |
| section 29 | two hundred pounds | €250 |
| section 30(d) | two hundred pounds | €250 |
| section 31 | two hundred pounds | €250 |
| section 33(5) | two hundred pounds | €250 |
| section 35(2) | two hundred pounds | €250 |
| section 36 | two hundred pounds | €250 |
| section 36 | six pence | €0.03 |
| section 38(11) | two hundred pounds | €250 |
| section 39(d) | two hundred pounds | €250 |
| section 40(3) | two hundred pounds | €250 |
| section 40(4) | two hundred pounds | €250 |
| section 40(4) | fifty pence | €0.60 |
| section 41(2) | two hundred pounds | €250 |
| section 43(10) | two hundred pounds | €250 |
| section 43(11) | twenty shillings | €1 |
| section 43(12) | fifty pounds | €60 |
| section 44(2) | twenty shillings | €1 |
| section 47(2) | twenty pounds | €25 |
| section 51 | fifty pounds | €60 |
| section 58(9) | two hundred pounds | €250 |
| section 60 | five pounds | €6 |
| section 64(3) | fifty pounds | €60 |
| section 65(4) | twenty shillings | €1 |
| section 84(d) | two hundred pounds | €250 |
| section 87(2) | five hundred pounds | €630 |
| section 88(3) | two hundred pounds | €250 |
| section 89(3) | five hundred pounds | €630 |
| section 89(3) | twenty shillings | €1 |
| section 90(3) | two hundred pounds | €250 |
| section 91(2) | two hundred pounds | €250 |
| section 91(3) | one hundred pounds | €125 |
| section 91(4) | fifty pounds | €60 |
| section 92 | five hundred pounds | €630 |
| section 93(2) | fifty pounds | €60 |
| section 94(3) | twenty shillings | €1 |
| section 94(4) | twenty shillings | €1 |
| section 98(2) | fifty pounds | €60 |
| section 99(2) | fifty pounds | €60 |
| section 101(3) | two hundred pounds | €250 |
| section 102(4) | fifty pounds | €60 |
| section 103(2) | twenty shillings | €1 |
| section 105(8) | one hundred pounds | €125 |
| section 107(1) | five hundred pounds | €630 |
| section 109(1) | one hundred pounds | €125 |
| section 110(1) | five hundred pounds | €630 |
| section 110(2) | five hundred pounds | €630 |
| section 111(2) | fifty pounds | €60 |
| section 113 | one hundred pounds | €125 |
| section 126(1) | fifty pounds | €60 |
| section 127(2) | fifty pounds | €60 |
| section 128(1) | fifty pounds | €60 |
| section 129 | one hundred pounds | €125 |
| section 130(1) | one hundred pounds | €125 |
| section 131 | two hundred pounds | €250 |
| section 135(5) | one hundred pounds | €125 |
| section 136(3) | one hundred pounds | €125 |
| section 136(5) | five hundred pounds | €630 |
| section 137(2) | two hundred pounds | €250 |
| section 138 | one hundred pounds | €125 |
| section 140(3) | two hundred pounds | €250 |
| section 142 | fifty pounds | €60 |
| section 143(3) | two hundred pounds | €250 |
| section 144(1) | one hundred pounds | €125 |
| section 145(3) | one hundred pounds | €125 |
| section 145(4) | ten pounds | €12 |
| section 146(1) | one hundred pounds | €125 |
| section 146(2) | twenty five pounds | €31 |
| section 146(2) | six pounds | €7 |
| section 147 | one hundred pounds | €125 |
| section 148 | one hundred pounds | €125 |
| section 150 | five hundred pounds | €630 |
| section 152 | two hundred pounds | €250 |
| section 153 | twenty pounds | €25 |
| Inland Revenue Act, 1880 (43 & 44 Vict., c. 20) (as amended): | ||
| section 21(4) | one hundred pounds | €125 |
| section 29(2) | one hundred pounds | €125 |
| section 30(3) | one hundred pounds | €125 |
| Revenue Act, 1889 (52 & 53 Vict., c. 42) (as amended): | ||
| section 27(3) | fifty pounds | €60 |
| Finance Act, 1901 (1 Edw. 7, c. 7) (as amended): | ||
| section 8 | fifty pounds | €60 |
| Finance Act, 1902 (2 Edw. 7, c. 7) (as amended): | ||
| section 8(3) | fifty pounds | €60 |
| Revenue Act, 1906 (6 Edw. 7, c. 20) (as amended): | ||
| section 2(2) | fifty pounds | €60 |
| section 2(3) | fifty pounds | €60 |
| section 3(3) | fifty pounds | €60 |
| section 7(2) | fifty pounds | €60 |
| Finance (1909-1910) Act, 1910 (10 Edw. 7, c. 8): | ||
| section 50(1) | five hundred pounds | €630 |
| section 50(2) | £500 | €630 |
| section 50(3) | £1,000 | €1,265 |
| section 50(4) | fifty pounds | €60 |
| Finance Act, 1911 (1 & 2 Geo. 5, c. 48) (as amended): | ||
| section 10 | fifty pounds | €60 |
| Finance Act, 1915 (5 & 6 Geo. 5, c. 26) (as amended): | ||
| section 8(3) | one hundred pounds | €125 |
| Finance Act, 1921 (11 & 12 Geo. 5, c. 32) (as amended): | ||
| section 14(3) | two hundred pounds | €250 |
| section 16(2) | one hundred pounds | €125 |
| Finance Act, 1926 (No. 35 of 1926) (as amended): | ||
| section 26(2) | £500 | €630 |
| section 24(4) | £1,500 | €1,900 |
| section 25(2) | £1,500 | €1,900 |
| Finance Act, 1929 (No. 32 of 1929): | ||
| section 32 | five hundred pounds | €630 |
| Betting Act, 1931 (No. 27 of 1931) (as amended): | ||
| section 2(2) | £1,500 | €1,900 |
| section 11(1)(m) | fifteen pounds | €19 |
| section 11(1)(m) | ten pounds | €12 |
| section 11(1)(m) | five pounds | €6 |
| section 15(4) | ten pounds | €12 |
| section 17(4) | twenty pounds | €25 |
| section 19(5) | one hundred pounds | €125 |
| section 20(6) | one hundred pounds | €125 |
| section 21(2) | fifty pounds | €60 |
| section 22(1) | one shilling | €0.06 |
| section 22(2) | twenty pounds | €25 |
| section 23(3) | one hundred pounds | €125 |
| section 24(2) | ten pounds | €12 |
| section 25(4) | twenty pounds | €25 |
| section 26(3) | twenty pounds | €25 |
| section 29(2) | fifty pounds | €60 |
| Betting Act, 1931 (No. 27 of 1931) | ||
| section 29(2) | one hundred pounds | €125 |
| section 30(1) | five pounds | €6 |
| section 31(1) | five pounds | €6 |
| section 31(2) | five pounds | €6 |
| section 32(3) | twenty five pounds | €31 |
| section 32(3) | one hundred pounds | €125 |
| section 33(2) | one hundred pounds | €125 |
| Finance Act, 1939 (No. 18 of 1939): | ||
| section 18(5) | £500 | €630 |
| Finance Act, 1940 (No. 14 of 1940) (as amended): | ||
| section 10(5) | five hundred pounds | €630 |
| section 10(7) | five hundred pounds | €630 |
| section 10(8) | twenty pounds | €25 |
| Auctioneers and House Agents Act, 1947 (No. 10 of 1947) (as amended): | ||
| section 6(3) | £500 | €630 |
| section 7(3) | £500 | €630 |
| Immature Spirits (Restriction) Act, 1947 (No. 12 of 1947) (as amended): | ||
| section 2(6) | one hundred pounds | €125 |
| Finance Act, 1966 (No. 17 of 1966) (as amended): | ||
| section 15(3) | one hundred pounds | €125 |
| Finance Act, 1975 (No. 6 of 1975) (as amended): | ||
| section 43(2)(a) | £5 | €7 |
| section 43(5) | £1,000 | €1,265 |
| section 43(7)(aa)(i)(A) | £25 | €31 |
| section 43(7)(aa)(i)(B) | £50 | €60 |
| section 43(7)(aa)(i)(C) | £75 | €95 |
| section 43(7)(aa)(i)(D) | £100 | €125 |
| section 43(10)(c) | £100 | €125 |
| Finance (Excise Duty on Tobacco Products) Act, 1977 (No. 32 of 1977) (as amended): | ||
| section 6(5) | £500 | €630 |
| section 7(3)(c) | £50 | €60 |
| section 10(1)(a) | £150 | €190 |
| section 10(5) | £1,500 | €1,900 |
| section 10A(3)(a) | £1,500 | €1,900 |
| section 10A(3)(b) | £10,000 | €12,695 |
| section 11 | £1,500 | €1,900 |
| Finance Act, 1980 (No. 14 of 1980) (as amended): | ||
| section 74(1)(a) | £100 | €125 |
| section 74(1)(b) | £200 | €250 |
| section 74(1)(c) | £300 | €380 |
| section 74(1)(d) | £400 | €505 |
| section 78(2) | £20 | €25 |
| section 78(2) | £125 | €155 |
| section 78(3) | £90 | €110 |
| section 78(4) | £90 | €110 |
| section 78(5) | £90 | €110 |
| Finance Act, 1984 (No. 9 of 1984) (as amended): | ||
| section 76(5) | £100 | €125 |
| section 76(6)(c) | £500 | €630 |
| section 76(8)(b) | £1,500 | €1,900 |
| section 76(9) | £1,000 | €1,265 |
| Finance Act, 1988 (No. 12 of 1988) (as amended): | ||
| section 57(3)(a) | £1,000 | €1,265 |
| section 57(3)(b) | £10,000 | €12,695 |
| Intoxicating Liquor Act, 1988 (No. 16 of 1988): | ||
| section 9 | £3,000 | €3,805 |
| Finance Act, 1989 (No. 10 of 1989) (as amended): | ||
| section 42(3) | £1,500 | €1,900 |
| Finance Act, 1992 (No. 9 of 1992) (as amended): | ||
| section 91(2)(b) | £1,000 | €1,265 |
| section 93(5) | £1,000 | €1,265 |
| section 94(2) | £1,000 | €1,265 |
| section 96(4) | £1,000 | €1,265 |
| section 97(1) | £1,000 | €1,265 |
| section 97(3)(a) | £1,000 | €1,265 |
| section 97(3)(b) | £10,000 | €12,695 |
| section 99(3) | £1,000 | €1,265 |
| section 120(2)(d)(ii) | £5 | €7 |
| section 123(a) | £100 | €125 |
| section 123(b) | £30 | €38 |
| section 123(c) | £60 | €75 |
| section 126(1) | £100 | €125 |
| section 126(2) | £1,000 | €1,265 |
| section 128(2) | £1,000 | €1,265 |
| section 132(3)(a) | £250 | €315 |
| section 132(3)(aa) | £250 | €315 |
| section 132(3)(b) | £250 | €315 |
| section 132(3)(c) | £100 | €125 |
| section 132(3)(d) | £40 | €50 |
| Finance Act, 1992 (No. 9 of 1992) | ||
| section 132(3)(f)(i) | £2 | €2 |
| section 132(3)(f)(ii) | £2 | €2 |
| section 132(3)(f)(ii) | £1 | €1 |
| section 139(2) | £1,000 | €1,265 |
| section 139(4) | £1,000 | €1,265 |
| section 139(5)(a) | £1,000 | €1,265 |
| section 139(5)(b) | £10,000 | €12,695 |
| Table to section 155(2) | £150,000 | €190,500 |
| Table to section 155(2) | £200 | €250 |
| Table to section 155(2) | £300,000 | €381,000 |
| Table to section 155(2) | £400 | €505 |
| Table to section 155(2) | £500,000 | €635,000 |
| Table to section 155(2) | £900 | €1,140 |
| Table to section 155(2) | £750,000 | €952,500 |
| Table to section 155(2) | £1,400 | €1,775 |
| Table to section 155(2) | £1,000,000 | €1,270,000 |
| Table to section 155(2) | £2,000 | €2,535 |
| Table to section 155(2) | £3,000 | €3,805 |
| section 155(2)(b)(i) | £200 | €250 |
| section 155(2)(b)(ii) | £200 | €250 |
| section 155(2)(b)(iia) | £200 | €250 |
| section 155(2)(b)(iib) | £200 | €250 |
| section 155(2)(b)(iic) | £200 | €250 |
| section 155(2)(b)(iid) | £200 | €250 |
| section 155(2)(b)(iii) proviso I | £200 | €250 |
| section 155(2)(b)(iii) proviso II | £200 | €250 |
| section 155(4) | £1,000 | €1,265 |
| section 159(1) | £60 | €75 |
| section 159(2) | £10 | €12 |
| section 161 | £400 | €505 |
| Part I of the Sixth Schedule | £200 | €250 |
| Part I of the Sixth Schedule | £40 | €50 |
| Part II of the Sixth Schedule | £30 | €38 |
| Part II of the Sixth Schedule | £5 | €6 |
| Part II of the Sixth Schedule | £20 | €25 |
| Part III of the Sixth Schedule | £125 | €155 |
| Part III of the Sixth Schedule | £250 | €315 |
| Part III of the Sixth Schedule | £375 | €475 |
| Part III of the Sixth Schedule | £500 | €630 |
| Part IV of the Sixth Schedule | £150 | €190 |
| Part IV of the Sixth Schedule | £10 | €12 |
| Part IV of the Sixth Schedule | £200 | €250 |
| Part IV of the Sixth Schedule | £100 | €125 |
| Finance Act, 1994 (No. 13 of 1994) (as amended): | ||
| section 80 | £15.65 | €19.87 |
| Fourth Schedule | £35.03 | €44.47 |
| Fourth Schedule | £151.59 | €192.47 |
| Fourth Schedule | £215.01 | €273.00 |
| Fourth Schedule | £311.97 | €396.12 |
| Fourth Schedule | £430.02 | €546.01 |
| Fifth Schedule | £71.66 | €90.98 |
| Fifth Schedule | £215.01 | €273.00 |
| Fifth Schedule | £311.97 | €396.12 |
| Fifth Schedule | £430.02 | €546.01 |
| Finance Act, 1995 (No. 8 of 1995) (as amended): | ||
| Section 111 | £200 | €250 |
| Finance Act, 1996 (No. 9 of 1996) (as amended): | ||
| Second Schedule | £21.75 | €27.61 |
| Second Schedule | £15.65 | €19.87 |
| Finance Act, 1998 (No. 3 of 1998): | ||
| section 86 | £300 | €380 |
| Finance Act, 1999 (No. 2 of 1999) (as amended): | ||
| section 98(1) | £4.40 | €5.58 |
| section 99(1) | £17.90 | €22.72 |
| section 101(8) | £200 | €250 |
| section 102(2) | £1,500 | €1,900 |
| section 102(4)(a) | £1,500 | €1,900 |
| section 102(4)(b) | £10,000 | €12,695 |
| Schedule 2 | £361.36 | €458.83 |
| Schedule 2 | £274.44 | €348.46 |
| Schedule 2 | £357.22 | €453.57 |
| Schedule 2 | £180.68 | €229.41 |
| Schedule 2 | £196.14 | €249.04 |
| Schedule 2 | £256.14 | €325.23 |
| Schedule 2 | £25.00 | €31.74 |
| Schedule 2 | £10.60 | €13.45 |
| Schedule 2 | £37.30 | €47.36 |
| Schedule 2 | £41.75 | €53.01 |
| Schedule 2 | £14.30 | €18.15 |
| Schedule 2 | £196.14 | €249.04 |
| Schedule 2 | £37.30 | €47.36 |
| Finance Act, 2000 (No. 3 of 2000): | ||
| section 105 | £200 | €250 |
| Intoxicating Liquor Act, 2000 (No. 17 of 2000): | ||
| section 20(4)(a) | £2,500 | €3,170 |
| Finance Act, 2001: | ||
| section 119(3)(a) | £1,500 | €1,900 |
| section 119(3)(b) | £10,000 | €12,695 |
| section 124 | £1,500 | €1,900 |
| section 128(1) | £5,000 | €6,350 |
| section 156(2)(a) | £361.36 | €458.83 |
| section 156(2)(a) | £274.44 | €348.46 |
| section 156(2)(a) | £357.22 | €453.57 |
| section 156(2)(a) | £180.68 | €229.41 |
| section 156(2)(a) | £196.14 | €249.04 |
| section 156(2)(a) | £256.14 | €325.23 |
| section 156(2)(a) | £25.00 | €31.74 |
| section 156(2)(a) | £10.60 | €13.45 |
| section 156(2)(a) | £37.30 | €47.36 |
| section 156(2)(a) | £41.75 | €53.01 |
| section 156(2)(a) | £14.30 | €18.15 |
| section 156(2)(a) | £196.14 | €249.04 |
| section 156(2)(a) | £37.30 | €47.36 |
| section 171 | £200 | €250 |
| Schedule 4 | £81.68 | €103.71 |
| Schedule 4 | £124.840 | €158.514 |
| Schedule 4 | £105.347 | €133.763 |
| Schedule 4 | £86.609 | €109.970 |
| European Communities (Customs and Excise) Regulations, 1992 (S.I. No. 394 of 1992): | ||
| Regulation 5(6) | £1,000 | €1,265 |
| Regulation 20(4) | £1,000 | €1,265 |
| Vehicle Registration and Taxation (No. 2) Regulations, 1992 (S.I. No. 437 of 1992): | ||
| Regulation 6(2) | £250 | €315 |
| Disabled Drivers and Disabled Passengers (Tax Concessions) Regulations, 1994 (S.I. No. 353 of 1994): | ||
| Regulation 9 | £7,500 | €9,525 |
| Regulation 11 | £12,500 | €15,875 |
| Regulation 13 | £12,500 | €15,875 |
PART 4 Value-Added Tax and related matters
| Enactment amended | Amount or words to be replaced | Amount or words to be inserted |
|---|---|---|
| (1) | (2) | (3) |
| Value-Added Tax Act, 1972 (No. 22 of 1972) (as amended): | ||
| section 3(6)(d)(A) | £27,565 | €35,000 |
| section 4A(4) | £X | €X |
| section 8(1A)(b) | £32,000 | €41,000 |
| section 8(3)(a)(i) | £20,000 | €25,500 |
| section 8(3)(a)(ia) | £40,000 | €51,000 |
| section 8(3)(a)(ii) | £40,000 | €51,000 |
| section 8(3)(a)(iii) | £20,000 | €25,500 |
| section 8(3)(a)(iv) | £40,000 | €51,000 |
| section 8(3)(c)(i) | £40,000 | €51,000 |
| section 8(3)(e) | £20,000 | €25,500 |
| section 8(3A) | £20,000 | €25,500 |
| section 8(9)(b)(ii) | £20,000 | €25,500 |
| section 10A(8)(b) | £500 | €635 |
| section 10A(8)(c) | £500 | €635 |
| section 11(3) | 25 pence | 40 cents |
| section 14(1)(b) | £500,000 | €635,000 |
| section 15A(3)(c) | £100 | €130 |
| section 21(1) | £5 | €6 |
| section 26(1) | £1,200 | €1,520 |
| section 26(2) | £750 | €950 |
| section 26(2A) | £750 | €950 |
| section 26(3) | £750 | €950 |
| section 26(3A) | £1,000 | €1,265 |
| section 26(3B) | £1,200 | €1,520 |
| section 27(1)(a) | £100 | €125 |
| section 27(2)(a) | £100 | €125 |
| section 27(2)(a) | £500 | €630 |
| section 27(2)(a) | £1,000 | €1,265 |
| section 27(2)(b) | £100 | €125 |
| section 27(2)(b) | £200 | €250 |
| section 27(4) | £500 | €630 |
| section 27(4A) | £500 | €630 |
| section 27(5)(b)(i) | £100 | €125 |
| section 28 | £750 | €950 |
| paragraph (viib) of the Sixth Schedule | £20,000 | €25,500 |
| paragraph (viic) of the Sixth Schedule | £20,000 | €25,500 |
| Value-Added Tax Regulations, 1979 (S.I. No. 63 of 1979): | ||
| Regulation 18 | £15 | €20 |
| Regulation 24(2) | £500 | €635 |
| Regulation 31 | £15 | €20 |
| European Communities (Exemption from Value-Added Tax on the Permanent Importation of Certain Goods) Regulations, 1985 (S.I. No. 183 of 1985): | ||
| Regulation 5(2)(b) | 200 ECU | €200 |
| Regulation 5(2)(c) | 200 ECU | €200 |
| Regulation 5(2)(c) | 1,000 ECU | €1,000 |
| Regulation 8 | 10 ECU | €10 |
| Regulation 31 | £500 | €630 |
| Value-Added Tax (Statement of Intra-Community Supplies) Regulations, 1993 (S.I. No. 54 of 1993): | ||
| Regulation 9(1) | £60,000 | €85,000 |
| Regulation 9(1) | £12,000 | €15,000 |
| Regulation 9(2) | £150,000 | €200,000 |
| Regulation 9(2) | £12,000 | €15,000 |
| European Communities (Intrastat) Regulations, 1993 (S.I. No. 136 of 1993): | ||
| Regulation 11(2) | £1,000 | €1,265 |
| Regulation 11(3) | £50 | €60 |
| Value-Added Tax (Refund of Tax) (No. 23) Order, 1992 (S.I. No. 58 of 1992): | ||
| paragraph 2(a) | £20,000 | €25,390 |
| Value-Added Tax (Refund of Tax) (No. 25) Order, 1993 (S.I. No. 266 of 1993): | ||
| paragraph 8 | £100 | €125 |
| Value-Added Tax (Refund of Tax) (No. 27) Order, 1995 (S.I. No. 38 of 1995): | ||
| subparagraph (a) of the definition of “qualifying goods” in paragraph 2 | £20,000 | €25,390 |
| Value-Added Tax (Refund of Tax) (No. 29) Order, 1996 (S.I. No. 334 of 1996): | ||
| paragraph 9 | £250 | €315 |
| paragraph 13 | £100 | €125 |
PART 5 Capital Acquisitions Tax and related matters
| Enactment amended | Amount or words to be replaced | Amount or words to be inserted |
|---|---|---|
| (1) | (2) | (3) |
| Capital Acquisitions Tax Act, 1976 (No. 8 of 1976) (as amended): | ||
| section 53(1) | £1,000 | €1,270 |
| section 54(1)(b) | £15,000 | €19,050 |
| section 61(3) | £1,000 | €1,265 |
| section 63(1)(a) | £2,000 | €2,535 |
| section 63(1)(b) | £25 | €30 |
| section 63(2) | £1,000 | €1,265 |
| Capital Acquisitions Tax Act, 1976 | ||
| section 63(3)(i) | £5,000 | €6,345 |
| section 63(7) | £1,000 | €1,265 |
| FIRST SCHEDULE, PART II, TABLE A | £1 | €1 |
| FIRST SCHEDULE, PART III, TABLE B | £1 | €1 |
| SECOND SCHEDULE, PART I, paragraph 1(a) | £300,000 | €381,000 |
| SECOND SCHEDULE, PART I, paragraph 1(b) | £30,000 | €38,100 |
| SECOND SCHEDULE, PART I, paragraph 1(c) | £15,000 | €19,050 |
| Finance Act, 1986 (No. 13 of 1986): | ||
| section 108(a) | £1,000 | €1,265 |
| Finance Act, 1993 (No. 13 of 1993): | ||
| section 111(l)(i) | £1,000 | €1,265 |
| section 111(l)(i) | £5,000 | €6,345 |
| section 111(l)(ii) | £400 | €505 |
| section 111(l)(ii) | £2,000 | €2,535 |
| section 111(l)(iii) | £200 | €250 |
| section 111(l)(iii) | £1,000 | €1,265 |
| section 111(l)(iv) | £5 | €6 |
| section 111(l)(iv) | £25 | €30 |
| Finance Act, 1994 (No. 13 of 1994) (as amended): | ||
| section 146(4B)(a)(I) | £100,000 | €127,000 |
| section 146(4B)(a)(II)(B) | £15,000 | €19,050 |
| section 146(4C)(b) | £2,000 | €2,540 |
| section 146(4C)(c) | £2,000 | €2,540 |
PART 6 Stamp Duties and related matters
| Enactment amended | Amount or words to be replaced | Amount or words to be inserted |
|---|---|---|
| (1) | (2) | (3) |
| Stamp Duties Consolidation Act, 1999 (No. 31 of 1999) (as amended): | ||
| section 5(4) | £100 | €125 |
| section 8(3) | £1,000 | €1,265 |
| section 10(4) | £500 | €630 |
| section 14(1) | penalty of £20 | penalty of €25 |
| section 14(1) | exceeds £20 | exceeds €30 |
| section 15(2) | £5,000 | €6,350 |
| section 25(2) | £500 | €630 |
| section 38(1) | £100 | €130 |
| section 42(3) | £10 | €12.50 |
| section 59(1) | £500 | €630 |
| section 62 | £1 | €1 |
| section 65 | £500 | €630 |
| section 66(2) | £500 | €630 |
| section 70(2)(b) | penny | cent |
| section 75(5) | £1,000 | €1,265 |
| section 76(2) | £1,000 | €1,265 |
| section 76(3) | £1,000 | €1,265 |
| section 83(1) | £10 | €12.50 |
| section 92A(1) | £1 | €1 |
| section 92A(1) | up to the nearest £ | down to the nearest € |
| section 92B(2) | £1 | €1 |
| section 92B(2) | up to the nearest £ | down to the nearest € |
| section 117(1) | £1 | €1 |
| section 117(1) | up to the nearest £ | down to the nearest € |
| section 117(2)(a) | £1 | €1 |
| section 123(3)(b)(ii) | £10 | €12.70 |
| section 123(4) | £5 | €6.25 |
| section 123(7) | £300 | €380 |
| section 124(1)(c) | £15 | €19 |
| section 124(2)(c) | £7.50 | €9.50 |
| section 124(2)(d)(ii) | £15 | €19 |
| section 124(5)(b) | £300 | €380 |
| section 128(2) | £100 | €125 |
| section 129(1) | £500 | €630 |
| section 142(4) | £1,000 | €1,265 |
| section 144(1) | £500 | €630 |
| section 146(3) | £1,000 | €1,265 |
| section 146(5) | £1,000 | €1,265 |
| section 147(2) | £1,000 | €1,265 |
| Heading “BILL OF EXCHANGE or PROMISSORY NOTE.”, in Schedule 1 | 7p | €0.08 |
| Heading “CONVEYANCE or TRANSFER on sale of any stocks or marketable securities.”, in Schedule 1 | £1 | €1 |
| Heading “CONVEYANCE or TRANSFER on sale of any stocks or marketable securities.”, in Schedule 1 | up to the nearest £ | down to the nearest € |
| Heading “CONVEYANCE or TRANSFER on sale of a policy of insurance or a policy of life insurance where the risk to which the policy relates is located in the State.”, in Schedule 1 | £1 | €1 |
| Heading “CONVEYANCE or TRANSFER on sale of a policy of insurance or a policy of life insurance where the risk to which the policy relates is located in the State.”, in Schedule 1 | up to the nearest £ | down to the nearest € |
| Heading “CONVEYANCE or TRANSFER on sale of any property other than stocks or marketable securities or a policy of insurance or a policy of life insurance.”, in Schedule 1: | ||
| paragraph (1) | £100,000 | €127,000 |
| paragraph (1) | £1 | €1 |
| paragraph (1) | up to the nearest £ | down to the nearest € |
| paragraph (2) | £150,000 | €190,500 |
| paragraph (2) | £1 | €1 |
| paragraph (2) | up to the nearest £ | down to the nearest € |
| paragraph (3) | £200,000 | €254,000 |
| paragraph (3) | £1 | €1 |
| paragraph (3) | up to the nearest £ | down to the nearest € |
| paragraph (4) | £250,000 | €317,500 |
| paragraph (4) | £1 | €1 |
| paragraph (4) | up to the nearest £ | down to the nearest € |
| paragraph (5) | £300,000 | €381,000 |
| paragraph (5) | £1 | €1 |
| paragraph (5) | up to the nearest £ | down to the nearest € |
| paragraph (6) | £500,000 | €635,000 |
| paragraph (6) | £1 | €1 |
| paragraph (6) | up to the nearest £ | down to the nearest € |
| paragraph (6A) | £1 | €1 |
| paragraph (6A) | up to the nearest £ | down to the nearest € |
| paragraph (7) | £5,000 | €6,350 |
| paragraph (8) | £10,000 | €12,700 |
| paragraph (8) | £1 | €1 |
| paragraph (8) | up to the nearest £ | down to the nearest € |
| paragraph (9) | £15,000 | €19,050 |
| paragraph (9) | £1 | €1 |
| paragraph (9) | up to the nearest £ | down to the nearest € |
| paragraph (10) | £25,000 | €31,750 |
| paragraph (10) | £1 | €1 |
| paragraph (10) | up to the nearest £ | down to the nearest € |
| paragraph (11) | £50,000 | €63,500 |
| paragraph (11) | £1 | €1 |
| paragraph (11) | up to the nearest £ | down to the nearest € |
| paragraph (12) | £60,000 | €76,200 |
| paragraph (12) | £1 | €1 |
| paragraph (12) | up to the nearest £ | down to the nearest € |
| paragraph (13) | £1 | €1 |
| paragraph (13) | up to the nearest £ | down to the nearest € |
| paragraph (14) | £1 | €1 |
| paragraph (14) | up to the nearest £ | down to the nearest € |
| paragraph (15) | £1 | €1 |
| paragraph (15) | up to the nearest £ | down to the nearest € |
| Heading “CONVEYANCE or TRANSFER of any kind not already described in this Schedule.”, in Schedule 1 | £10 | €12.50 |
| Heading “DUPLICATE or COUNTERPART of any instrument chargeable with any duty.”, in Schedule 1 | £10 | €12.50 |
| Heading “EXCHANGE — instruments effecting.”, in Schedule 1 | £10 | €12.50 |
| Heading “LEASE.”, in Schedule 1: | ||
| paragraph (1) | £15,000 | €19,050 |
| paragraph (3)(a)(i) | £100,000 | €127,000 |
| paragraph (3)(a)(i) | £1 | €1 |
| paragraph (3)(a)(i) | up to the nearest £ | down to the nearest € |
| paragraph (3)(a)(ii) | £150,000 | €190,500 |
| paragraph (3)(a)(ii) | £1 | €1 |
| paragraph (3)(a)(ii) | up to the nearest £ | down to the nearest € |
| paragraph (3)(a)(iii) | £200,000 | €254,000 |
| paragraph (3)(a)(iii) | £1 | €1 |
| paragraph (3)(a)(iii) | up to the nearest £ | down to the nearest € |
| paragraph (3)(a)(iv) | £250,000 | €317,500 |
| paragraph (3)(a)(iv) | £1 | €1 |
| paragraph (3)(a)(iv) | up to the nearest £ | down to the nearest € |
| paragraph (3)(a)(v) | £300,000 | €381,000 |
| paragraph (3)(a)(v) | £1 | €1 |
| paragraph (3)(a)(v) | up to the nearest £ | down to the nearest € |
| paragraph (3)(a)(vi) | £500,000 | €635,000 |
| paragraph (3)(a)(vi) | £1 | €1 |
| paragraph (3)(a)(vi) | up to the nearest £ | down to the nearest € |
| paragraph (3)(a)(vii) | £1 | €1 |
| paragraph (3)(a)(vii) | up to the nearest £ | down to the nearest € |
| paragraph (3)(b)(i) | £5,000 | €6,350 |
| paragraph (3)(b)(ii) | £10,000 | €12,700 |
| paragraph (3)(b)(ii) | £1 | €1 |
| paragraph (3)(b)(ii) | up to the nearest £ | down to the nearest € |
| paragraph (3)(b)(iii) | £15,000 | €19,050 |
| paragraph (3)(b)(iii) | £1 | €1 |
| paragraph (3)(b)(iii) | up to the nearest £ | down to the nearest € |
| paragraph (3)(b)(iv) | £25,000 | €31,750 |
| paragraph (3)(b)(iv) | £1 | €1 |
| paragraph (3)(b)(iv) | up to the nearest £ | down to the nearest € |
| paragraph (3)(b)(v) | £50,000 | €63,500 |
| paragraph (3)(b)(v) | £1 | €1 |
| paragraph (3)(b)(v) | up to the nearest £ | down to the nearest € |
| paragraph (3)(b)(vi) | £60,000 | €76,200 |
| paragraph (3)(b)(vi) | £1 | €1 |
| paragraph (3)(b)(vi) | up to the nearest £ | down to the nearest € |
| paragraph (3)(b)(vii) | £1 | €1 |
| paragraph (3)(b)(vii) | up to the nearest £ | down to the nearest € |
| paragraph (3)(b)(viii) | £1 | €1 |
| paragraph (3)(b)(viii) | up to the nearest £ | down to the nearest € |
| paragraph (3)(c)(i) | £1 | €1 |
| paragraph (3)(c)(i) | up to the nearest £ | down to the nearest € |
| paragraph (3)(c)(ii) | £1 | €1 |
| paragraph (3)(c)(ii) | up to the nearest £ | down to the nearest € |
| paragraph (3)(c)(iii) | £1 | €1 |
| paragraph (3)(c)(iii) | up to the nearest £ | down to the nearest € |
| paragraph (4) | £10 | €12.50 |
| paragraph (5) | £10 | €12.50 |
| Heading “MORTGAGE, BOND, DEBENTURE, COVENANT (except a marketable security) which is a security for the payment or repayment of money which is a charge or incumbrance on property situated in the State other than shares in stocks or funds of the Government or the Oireachtas.”, in Schedule 1: | ||
| paragraph (1) | £1 | €1 |
| paragraph (1) | up to the nearest £ | down to the nearest € |
| paragraph (1) | £500 | €630 |
| paragraph (2) | £10 | €12.50 |
| paragraph (3) | £1 | €1 |
| paragraph (3) | up to the nearest £ | down to the nearest € |
| paragraph (3) | £500 | €630 |
| paragraph (4) | £1 | €1 |
| paragraph (4) | up to the nearest £ | down to the nearest € |
| paragraph (4) | £500 | €630 |
| Heading “POLICY OF INSURANCE other than Life Insurance where the risk to which the policy relates is located in the State.”, in Schedule 1 | £15 | €20 |
| Heading “POLICY OF INSURANCE other than Life Insurance where the risk to which the policy relates is located in the State.”, in Schedule 1 | £1 | €1 |
| Heading “RELEASE or RENUNCIATION of any property, or of any right or interest in any property.”, in Schedule 1 | £10 | €12.50 |
| Heading “SURRENDER of any property, or of any right or interest in any property.”, in Schedule 1 | £10 | €12.50 |
PART 7 Residential Property Tax and related matters
| Enactment amended | Amount or words to be replaced | Amount or words to be inserted |
|---|---|---|
| (1) | (2) | (3) |
| Part VI of the Finance Act, 1983 (No. 15 of 1983) (as amended): | ||
| section 100(1) | £300,000 | €382,000 |
| section 100(1) | £1,000 | €1,000 |
| section 112(1)(a) | £1,000 | €1,265 |
| section 112(1)(b) | £50 | €60 |
| section 112(2) | £1,000 | €1,265 |
| section 112(3)(d)(i) | £2,000 | €2,535 |
| section 112(7) | £1,000 | €1,265 |
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