Finance Act 2007

“Resting in contract.

31A.― (1) Where―

• (a) the holder of an estate or interest in land in the State enters into a contract or agreement with another person for the sale of the estate or interest to that other person or to a nominee of that other person, and

• (b) a payment which amounts to, or as the case may be payments which together amount to, 25 per cent or more of the consideration for the sale has been paid to, or at the direction of, the holder of the estate or interest at any time pursuant to the contract or agreement, and

• (c) within 30 days of the first such time a conveyance or transfer, made in conformity with the contract or agreement, and executed by the parties to the contract or agreement is not presented to the Commissioners for stamping with ad valorem duty chargeable on it,

then the contract or agreement shall be chargeable with the same ad valorem duty, to be paid by the other person, as if it were a conveyance or transfer of the estate or interest in the land.

• (2) Where duty has been paid, in respect of a contract or agreement, in accordance with subsection (1), a conveyance or transfer made in conformity with the contract or agreement shall not be chargeable with any duty, and the Commissioners, on application, either shall denote the payment of the ad valorem duty on the conveyance or transfer, or shall transfer the ad valorem duty to the conveyance or transfer on production to them of the contract or agreement, duly stamped.

Licence agreements.

31B.― (1) In this section ‘ development ’, in relation to any land, means―

- (*a*) the construction, demolition, extension, alteration or reconstruction of any building on the land, or

- (*b*) any engineering or other operation in, on, over or under the land to adapt it for materially altered use.

• (2) Where―

  • (a) the holder of an estate or interest in land in the State enters into an agreement with another person under which that other person, or a nominee of that other person, is entitled to enter onto the land to carry out development on that land, and

  • (b) by virtue of the agreement, otherwise than as consideration for the sale of all or part of the estate or interest in the land, the holder of the estate or interest in the land receives at any time a payment which amounts to, or as the case may be payments which together amount to, 25 per cent or more of the market value of the land concerned,

  then within 30 days of the first such time, the agreement shall be chargeable with the same ad valorem duty, to be paid by that other person, as if it were a conveyance or transfer of the estate or interest in the land.”,

• (b) by deleting section 36,

• (c) by inserting the following after section 50:

“Agreements for more than 35 years charged as leases.

50A.― An agreement for a lease or with respect to the letting of any lands, tenements, or heritable subjects for any term exceeding 35 years, shall be charged with the same duty as if it were an actual lease made for the term and consideration mentioned in the agreement where 25 per cent or more of that consideration has been paid.”,

and

• (d) by substituting “section 50 or 50A” for “section 50” in paragraph (4) of the Heading “LEASE” in Schedule 1.

• (2) This section comes into operation on such day or days as the Minister for Finance may by order appoint and different days may be appointed for different purposes or different provisions.

111. Amendment of section 159A (time limits for claiming a repayment of stamp duty) of Principal Act.

111.— Section 159A of the Principal Act is amended in subsection (1) by substituting “the date the statement of liability was delivered to the Commissioners, the date the operator-instruction referred to in section 69 was made or the date the person achieves the standard within the meaning of section 81AA(11)(a).” for “the date the statement of liability was delivered to the Commissioners or the date the operator-instruction referred to in section 69 was made.”.

PART 5 Capital Acquisitions Tax

112. Interpretation (Part 5).

112.— In this Part “Principal Act” means the Capital Acquisitions Tax Consolidation Act 2003.

113. Amendment of section 18 (computation of tax) of Principal Act.

113.— (1) Section 18 of the Principal Act is amended—

• (a) by substituting the following for the definition of “ relevant period ” in subsection (1):

“ ‘ relevant period ’ means—

• (a) in relation to an earlier relevant inheritance, the period of 5 years commencing on the date of death of the disponer,

• (b) in relation to a settled relevant inheritance, the period of 5 years commencing on the date of death of the life tenant concerned,

• (c) in relation to a will trust relevant inheritance, the period of 5 years commencing on the date when property becomes subject to a discretionary trust which was created under the will of the disponer, and

• (d) in relation to a later relevant inheritance, the period of 5 years commencing on the latest date on which a later relevant inheritance was deemed to be taken from the disponer;”,

• (b) by substituting the following for the definition of “the appropriate trust” in subsection (1):

“ ‘ the appropriate trust ’, in relation to a relevant inheritance, means the trust by which the inheritance was deemed to have been taken;

‘ will trust relevant inheritance ’ means a relevant inheritance deemed to be taken when property becomes subject to a discretionary trust which was created under the will of the disponer.”,

and

• (c) by substituting the following for subsection (3):

• “(3) Where, in the case of each earlier relevant inheritance, each settled relevant inheritance, each will trust relevant inheritance or each later relevant inheritance, as the case may be, taken from the same disponer, one or more objects of the appropriate trust became beneficially entitled in possession before the expiration of the relevant period to an absolute interest in the entire of the property of which that inheritance consisted on and at all times after the date of that inheritance (other than property which ceased to be subject to the terms of the appropriate trust by virtue of a sale or exchange of an absolute interest in that property for full consideration in money or money’s worth), then, in relation to all such earlier relevant inheritances, all such settled relevant inheritances, all such will trust relevant inheritances or all such later relevant inheritances, as the case may be, the tax so chargeable is computed at the rate of 3 per cent.”.

• (2) This section applies to inheritances deemed to be taken on or after 1 February 2007.

114. Amendment of section 21 (application of this Act) of Principal Act.

114.— (1) Section 21 of the Principal Act is amended by substituting the following for paragraph (b):

• “(b) the valuation date of the taxable inheritance is the relevant chargeable date;”.

• (2) This section applies to inheritances deemed to be taken on or after 1 February 2007.

115. Amendment of section 51 (payment of tax and interest on tax) of Principal Act.

115.— (1) Section 51 of the Principal Act is amended in subsection (3) by substituting the following for paragraph (e):

• “(e) to the extent to which section 86(6) or (7) applies, for the duration of the period from the valuation date to the date the exemption ceases to apply,

• (f) to the extent to which section 102A(2) applies, for the duration of the period from the valuation date to the date the development land is disposed of.”.

• (2) This section applies where the event that causes the exemption to cease to apply or the tax to be re-computed, as the case may be, occurs on or after 1 February 2007.

116. Amendment of section 86 (exemption relating to certain dwellings) of Principal Act.

116.— (1) Section 86 of the Principal Act is amended by inserting the following after subsection (3):

• “(3A) For the purposes of subsection (3)(a), in the case of a gift―

  • (a) any period during which a donee occupied a dwelling house that was, during that period, the disponer’s only or main residence, shall be treated as not being a period during which the donee occupied the dwelling house unless the disponer is compelled, by reason of old age or infirmity, to depend on the services of the donee for that period,

  • (b) where paragraph (a)(i) of subsection (3) applies, the dwelling house referred to in that paragraph is required to be owned by the disponer during the 3 year period referred to in that paragraph, and

  • (c) where paragraph (a)(ii) of subsection (3) applies, either the dwelling house or the other property referred to in that paragraph is required to be owned by the disponer during the 3 year period referred to in that paragraph.”.

• (2) This section applies to gifts taken on or after 20 February 2007.

117. Amendment of section 89 (provisions relating to agricultural property) of Principal Act.

117.— (1) Section 89 of the Principal Act is amended in subsection (1) by substituting the following for paragraph (a) of the definition of “farmer”:

• “(a) no deduction is made from the market value of property for any debts or encumbrances (except debts or encumbrances in respect of a dwelling house which is the only or main residence of the donee or successor and which is not agricultural property), and”.

• (2) This section applies to gifts and inheritances taken on or after 1 February 2007.

PART 6 Residential Property Tax

118. Amendment of section 110A (clearance on sale of certain residential property) of Finance Act 1983.

118.— Section 110A (inserted by the Finance Act 1993) of the Finance Act 1983 is amended—

• (a) in subsection (9)—

• (i) by substituting “on or after the date of the passing of the Finance Act 1993 and before 1 February 2007” for “on or after the date of the passing of the Finance Act, 1993”, and

• (ii) by substituting “until the earlier of the expiration of 12 years from that date and 1 February 2007” for “for 12 years from that date”,

and

• (b) by inserting the following after subsection (12):

• “(13) Subsection (2) of this section shall not apply to the sale of an estate or interest in residential property completed on or after 1 February 2007.”.

PART 7 Miscellaneous

119. Interpretation (Part 7).

119.— In this Part “ Principal Act ” means the Taxes Consolidation Act 1997.

120. Amendment of section 1001 (liability to tax, etc. of holder of fixed charge on book debts of company) of Principal Act.

120.— With effect from the passing of this Act, section 1001 of the Principal Act is amended by substituting the following for paragraph (c) of subsection (3):

• “(c) where within 21 days of the creation of the fixed charge the holder of the fixed charge furnishes in writing to the Revenue Commissioners the following details in relation to the charge:

• (i) the name of the company on whose book debts the charge has been created;

• (ii) the registration number of the company as issued by the Companies Registration Office to that company;

• (iii) the tax registration number of the company as issued by the Revenue Commissioners to that company;

• (iv) the date the fixed charge was created; and

• (v) the name and address of the holder of the fixed charge;

to any relevant amount which the company was liable to pay before the date on which the holder is notified in writing by the Revenue Commissioners in accordance with paragraph (a).”.

121. Amendment of provisions relating to interest on repayments.

121.— (1) Subsection (2) of section 865A (inserted by the Finance Act 2003) of the Principal Act is amended by substituting “93 days” for “6 months”.

• (2) Subsection (3) of section 21A (inserted by the Finance Act 2003) of the Value-Added Tax Act 1972 is amended by substituting “93 days” for “six months” in both places where it occurs.

• (3) Subsection (3) of section 105D (inserted by the Finance Act 2003) of the Finance Act 2001 is amended by substituting “93 days” for “6 months” and “93 day period” for “6 month period”.

• (4) Paragraph (a) of the definition of “relevant date” in subsection (1) of section 57 (amended by the Finance Act 2003) of the Capital Acquisitions Tax Consolidation Act 2003 is amended by substituting “93 days” for “183 days”.

• (5) Paragraph (a) of the definition of “relevant date” in subsection (1) of section 159B (inserted by the Finance Act 2003) of the Stamp Duties Consolidation Act 1999 is amended by substituting “93 days” for “183 days”.

• (6) This section applies to interest payable under—

• (a) section 865A of the Principal Act,

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

• (c) section 105D of the Finance Act 2001,

• (d) section 57 of the Capital Acquisitions Tax Consolidation Act 2003, or

• (e) section 159B of the Stamp Duties Consolidation Act 1999,

on repayments to which those sections apply made on or after the passing of this Act.

122. Amendment of section 1003A (payment of tax by means of donation of heritage property to an Irish heritage trust) of Principal Act.

122.— (1) Section 1003A of the Principal Act is amended by inserting the following after subsection (11):

• “(11A)

  • (a) In the event that Fota House in County Cork is acquired by the Trust, either by way of a relevant gift under this section or otherwise, and the collection referred to in paragraph (b) is acquired by the Trust by way of gift, relief under this section shall, subject to paragraphs (c) and (d), be granted in respect of the collection on the basis that Fota House was acquired by the Trust by way of a relevant gift and the collection formed part of the contents of the building.

  • (b) The collection referred to in this paragraph (in this subsection referred to as the ‘ collection ’) is a collection—

    • (i) of either or both Irish paintings and furniture which was displayed in Fota House in the period 1983 to 1990,

    • (ii) which is to be housed by the Trust in Fota House, and

    • (iii) in respect of which the Minister, after consulting with such person (if any) in the matter as the Minister may deem to be necessary, is satisfied that the collection is important to establishing the aesthetic context of Fota House.

  • (c) This subsection shall not apply unless the collection is gifted to the Trust before the end of 2007.

  • (d) Relief under this section, in respect of the market value of the collection as determined in accordance with subsection (3), shall, where this subsection applies, be granted to the person making the gift to the Trust of the collection, notwithstanding that that person is not the person from whom Fota House was acquired by the Trust.”.

• (2) Section 1003A of the Principal Act, as amended by subsection (1), applies as respects the year of assessment 2007 as if in subsection (2)(d) “€10,000,000” were substituted for “€6,000,000”.

123. Amendment of Part 38 (returns of income and gains, other obligations and returns, and revenue powers) of Principal Act.

123.— The Principal Act is amended in Part 38—

• (a) in section 888—

• (i) in subsection (2)(e) by inserting the following after subparagraph (ii):

“(iia) the tax reference number of every such person,”,

and

• (ii) by inserting the following after subsection (2):

• “(3)

  • (a) In this section ‘ tax reference number ’ means—

    • (i) in the case of an individual, the individual’s Personal Public Service Number within the meaning of section 262 of the Social Welfare Consolidation Act 2005, and

    • (ii) in the case of any other person, the reference number stated on any return form of income or profits, or notice of assessment, issued to that person by the Revenue Commissioners.

  • (b) Where a payment, either in the nature of or for the purpose of rent or rent subsidy in relation to any premises, is to be made by any body referred to in subsection (2)(e), that body shall request from every person to whom that premises belongs that the person furnish to the body—

    • (i) the person’s tax reference number, or

    • (ii) where the person does not have a tax reference number, confirmation to that effect,

    before the day on which the payment is to be made.

  • (c) A person to whom paragraph (b) relates shall comply with the request in a manner so as to enable the body to have that information before the day the payment is to be made.

  • (d) Where in making a return for the purposes of subsection (2)(e), the body is unable to provide the information required by subparagraph (iia) of that subsection in respect of a person because the person failed to furnish the information in accordance with paragraph (b), then the body shall, unless it can otherwise duly provide the information, state that it cannot provide the information so required.”,

• (b) in section 898A by deleting “the Revenue Commissioners may require.” and substituting “the Revenue Commissioners may require and in the case of such returns or information referred to in paragraphs (d) and (e) of section 888(2) and in sections 891, 892 and 898, where the Revenue Commissioners so require, in an electronic format approved by them.”,

• (c) in section 910 by inserting the following after subsection (2):

• “(3) Where information is to be provided to the Revenue Commissioners in accordance with subsection (1) it shall be provided, where the Revenue Commissioners so require, in an electronic format approved by them.”,

and

• (d) in section 914 by inserting the following after subsection (7):

• “(8) Where a return is required to be made under this section, it shall be made, where the Revenue Commissioners so require, in an electronic format approved by the Revenue Commissioners.”.

124. Amendment of Chapter 4 (revenue powers) of Part 38 of Principal Act.

124.— The Principal Act is amended in Chapter 4 of Part 38—

• (a) in section 905(2)—

• (i) by substituting the following for paragraph (e):

• “(e) An authorised officer shall not, without the consent of the occupier, enter any premises, or that portion of any premises, which is occupied wholly and exclusively as a private residence, except on production by the officer of a warrant issued under subsection (2A).”,

and

• (ii) by deleting paragraph (f),

• (b) in section 905(2A)(c) by deleting “or for the purpose of any criminal proceedings”, and

• (c) by inserting the following after section 908B:

“Search warrants.

908C.— (1) In this section—

‘ the Acts ’ means the Waiver of Certain Tax, Interest and Penalties Act 1993 together with the meaning assigned to it in section 1078(1);

‘ authorised officer ’ means an officer of the Revenue Commissioners authorised by them in writing to exercise the powers conferred by this section;

‘ commission ’, in relation to an offence, includes an attempt to commit the offence;

‘ computer ’ includes any electronic device capable of performing logical or arithmetical operations on data in accordance with a set of instructions;

‘ computer at the place which is being searched ’, includes any other computer, whether at that place or at any other place, which is lawfully accessible by means of that computer;

‘ information in non-legible form ’ means information which is kept (by electronic means or otherwise) on microfilm, microfiche, magnetic tape or disk or in any other non-legible form;

‘ material ’ means any books, documents, records or other things (including a computer);

‘ offence ’ means an offence under the Acts;

‘ place ’ includes any building (or part of a building), dwelling, vehicle, vessel, aircraft or hovercraft and any other place whatsoever;

‘ record ’ includes any information in non-legible form which is capable of being reproduced in a permanently legible form.

• (2) If a judge of the District Court is satisfied by information given on oath by an authorised officer that there are reasonable grounds for suspecting—

  • (a) that an offence is being, has been or is about to be committed, and

  • (b) (i) that material which is likely to be of value (whether by itself or together with other information) to the investigation of the offence, or

    • (ii) that evidence of, or relating to the commission of, the offence,

    is to be found in any place,

    the judge may issue a warrant for the search of that place, and of any thing and any persons, found there.

• (3) A warrant issued under this section shall be expressed and shall operate to authorise the authorised officer, accompanied by such other named officers of the Revenue Commissioners and such other named persons as the authorised officer considers necessary—

  • (a) to enter, at any time or times within one month from the date of issuing of the warrant (if necessary by the use of reasonable force), the place named in the warrant,

  • (b) to search, or cause to be searched, that place and any thing and any persons, found there, but no person shall be searched except by a person of the same sex unless express or implied consent is given,

  • (c) to require any person found there—

    • (i) to give his or her name, home address and occupation to the authorised officer, and

    • (ii) to produce to the authorised officer any material which is in the custody or possession of that person,

  • (d) to examine, seize and retain (or cause to be examined, seized and retained) any material found there, or in the possession of a person present there at the time of the search, which the authorised officer reasonably believes—

    • (i) is likely to be of value (whether by itself or together with other information) to the investigation of the offence, or

    • (ii) to be evidence of, or relating to the commission of, the offence, and

  • (e) to take any other steps which may appear to the authorised officer to be necessary for preserving any such material and preventing interference with it.

• (4) The authority conferred by subsection (3)(d) to seize and retain (or to cause to be seized and retained) any material includes—

  • (a) in the case of books, documents or records, authority to make and retain a copy of the books, documents or records, and

  • (b) where necessary, authority to seize and, for as long as necessary, retain, any computer or other storage medium in which records are kept and to copy such records.

• (5) An authorised officer acting under the authority of a warrant issued under this section may—

  • (a) operate any computer at the place which is being searched or cause any such computer to be operated by a person accompanying the authorised officer, and

  • (b) require any person at that place who appears to the authorised officer to be in a position to facilitate access to the information held in any such computer or which can be accessed by the use of that computer—

    • (i) to give to the authorised officer any password necessary to operate it,

    • (ii) otherwise to enable the authorised officer to examine the information accessible by the computer in a form in which the information is visible and legible, or

    • (iii) to produce the information in a form in which it can be removed and in which it is, or can be made, visible and legible.

• (6) A person who—

  • (a) obstructs or attempts to obstruct the exercise of a right of entry and search conferred by virtue of a warrant issued under this section,

  • (b) obstructs the exercise of a right so conferred to examine, seize and retain material,

  • (c) fails to comply with a requirement under subsection (3)(c) or gives to the authorised officer a name, address or occupation that is false or misleading, or

  • (d) fails to comply with a requirement under subsection (5)(b),

  is guilty of an offence and is liable on summary conviction to a fine not exceeding €3,000 or imprisonment for a term not exceeding 6 months or to both the fine and the imprisonment.

• (7) Where an authorised officer enters, or attempts to enter, any place in the execution of a warrant issued under subsection (2), the authorised officer may be accompanied by a member or members of the Garda Síochána, and any such member may arrest without warrant any person who is committing an offence under subsection (6) or whom the member suspects, with reasonable cause, of having done so.

• (8) Any material which is seized under subsection (3) which is required for the purposes of any legal proceedings by an officer of the Revenue Commissioners or for the purpose of any criminal proceedings, may be retained for so long as it is reasonably required for the purposes aforesaid.

Order to produce evidential material.

908D.— (1) In this section—

‘ the Acts ’ means the Waiver of Certain Tax, Interest and Penalties Act 1993 together with the meaning assigned to it in section 1078(1);

‘ authorised officer ’ means an officer of the Revenue Commissioners authorised by them in writing to exercise the powers conferred by this section;

‘ commission ’, in relation to an offence, includes an attempt to commit the offence;

‘ computer ’ includes any electronic device capable of performing logical or arithmetical operations on data in accordance with a set of instructions;

‘ information in non-legible form ’ means information which is kept (by electronic means or otherwise) on microfilm, microfiche, magnetic tape or disk or in any other non-legible form;

‘ material ’ means any books, documents, records or other things (including a computer);

‘ offence ’ means an offence under the Acts;

‘ record ’ includes any information in non-legible form which is capable of being reproduced in a permanently legible form.

• (2) If a judge of the District Court is satisfied by information given on oath by an authorised officer that there are reasonable grounds for suspecting—

  • (a) that an offence is being, has been or is about to be committed, and

  • (b) that material—

    • (i) which is likely to be of value (whether by itself or together with other information) to the investigation of the offence, or

    • (ii) which constitutes evidence of, or relating to the commission of, the offence,

    is in the possession or control of a person specified in the application,

    the judge may order that the person shall—

    - (I) produce the material to the authorised officer for the authorised officer to take away, or
    
    - (II) give the authorised officer access to it,
    
      either immediately or within such period as the order may specify.
    

• (3) Where the material consists of or includes records contained in a computer, the order shall have effect as an order to produce the records, or to give access to them, in a form in which they are visible and legible and in which they can be taken away.

• (4) An order under this section—

  • (a) in so far as it may empower an authorised officer to take away books, documents or records, or to be given access to them, shall also have effect as an order empowering the authorised officer to take away a copy of the books, documents or, as the case may be, records (and for that purpose the authorised officer may, if necessary, make a copy of them),

  • (b) shall not confer any right to production of, or access to, any document subject to legal privilege, and

  • (c) shall have effect notwithstanding any other obligation as to secrecy or other restriction on disclosure of information imposed by statute or otherwise.

• (5) Any material taken away by an authorised officer under this section may be retained by the authorised officer for use as evidence in any criminal proceedings.

• (6)

  • (a) Information contained in books, documents or records which were produced to an authorised officer, or to which an authorised officer was given access, in accordance with an order under this section, shall be admissible in any criminal proceedings as evidence of any fact therein of which direct oral evidence would be admissible unless the information—

    • (i) is privileged from disclosure in such proceedings,

    • (ii) was supplied by a person who would not be compellable to give evidence at the instance of the prosecution,

    • (iii) was compiled for the purposes of, or in contemplation of, any—

      • (I) criminal investigation,

      • (II) investigation or inquiry carried out pursuant to or under any enactment,

      • (III) civil or criminal proceedings, or

      • (IV) proceedings of a disciplinary nature,

      or unless the requirements of the provisions mentioned in paragraph (b) are not complied with.

  • (b) References in sections 7 (notice of documentary evidence to be served on accused), 8 (admission and weight of documentary evidence) and 9 (admissibility of evidence as to credibility of supplier of information) of the Criminal Evidence Act 1992 to a document or information contained in it shall be construed as including references to books, documents and records mentioned in paragraph (a) and the information contained in them, and those provisions shall have effect accordingly with any necessary modifications.

• (7) A judge of the District Court may, on the application of an authorised officer, or of any person to whom an order under this section relates, vary or discharge the order.

• (8) A person who without reasonable excuse fails or refuses to comply with an order under this section is guilty of an offence and liable on summary conviction to a fine not exceeding €3,000 or imprisonment for a term not exceeding 6 months or to both the fine and the imprisonment.”.

125. Amendment of section 1003 (payment of tax by means of donation of heritage items) of Principal Act.

125.— Section 1003 of the Principal Act is amended in subsection (1)(a)—

• (a) in the definition of “approved body” by inserting the following after subparagraph (iv):

“(iva) the Crawford Art Gallery Cork Limited,”,

and

• (b) in the definition of “selection committee” by inserting the following after subparagraph (vi):

“(via) the Director of the Crawford Art Gallery Cork Limited,”.

126. Amendment of section 1078 (revenue offences) of Principal Act.

126.— Section 1078 of the Principal Act is amended by inserting the following after subsection (1A):

• “(1B) A person is guilty of an offence under this section if he or she, with the intention to deceive—

  • (a) purports to be, or

  • (b) makes any statement, or otherwise acts in a manner, that would lead another person to believe that he or she is,

  an officer of the Revenue Commissioners.”.

127. Customs Acts: designation of secure premises for keeping of detained or seized goods.

127.— Any thing detained or seized under the Customs Acts may, in addition to being duly kept by an officer of the Revenue Commissioners, also be kept in any secure premises or place designated by the Revenue Commissioners for such purpose, and the Revenue Commissioners may designate a premises or place under the control of a person contracted to them for such purpose.

128. Miscellaneous technical amendments in relation to tax.

128.— The enactments specified in Schedule 4—

• (a) are amended to the extent and in the manner specified in paragraphs 1 to 5 of that Schedule, and

• (b) apply and come into operation in accordance with paragraph 6 of that Schedule.

129. Care and management of taxes and duties.

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

130. Short title, construction and commencement.

130.— (1) This Act may be cited as the Finance Act 2007.

• (2) Part 1 shall be construed together with—

• (a) in so far as it relates to income tax, the Income Tax Acts,

• (b) in so far as it relates to corporation tax, the Corporation Tax Acts, and

• (c) in so far as it relates to capital gains tax, the Capital Gains Tax Acts.

• (3) Part 2 in so far as it relates to duties of excise, shall be construed together with the statutes which relate to those duties and to the management of those duties.

• (4) Part 3 shall be construed together with the Value-Added Tax Acts 1972 to 2006 and may be cited together with those Acts as the Value-Added Tax Acts 1972 to 2007.

• (5) Part 4 shall be construed together with the Stamp Duties Consolidation Act 1999 and the enactments amending or extending that Act.

• (6) Part 5 shall be construed together with the Capital Acquisitions Tax Consolidation Act 2003 and the enactments amending or extending that Act.

• (7) Part 6 shall be construed together with Part VI of the Finance Act 1983 and the enactments amending or extending that Part.

• (8) Part 7 in so far as it relates to—

• (a) income tax, shall be construed together with the Income Tax Acts,

• (b) corporation tax, shall be construed together with the Corporation Tax Acts,

• (c) capital gains tax, shall be construed together with the Capital Gains Tax Acts,

• (d) customs, shall be construed together with the Customs Acts,

• (e) duties of excise, shall be construed together with the statutes which relate to duties of excise and the management of those duties,

• (f) value-added tax, shall be construed together with the Value-Added Tax Acts 1972 to 2007,

• (g) stamp duty, shall be construed together with the Stamp Duties Consolidation Act 1999 and the enactments amending or extending that Act,

• (h) residential property tax, shall be construed together with Part VI of the Finance Act 1983 and the enactments amending or extending that Part, and

• (i) gift tax or inheritance tax, shall be construed together with the Capital Acquisitions Tax Consolidation Act 2003 and the enactments amending or extending that Act.

• (9) Except where otherwise expressly provided in Part 1, that Part is deemed to have come into force and takes effect as on and from 1 January 2007.

• (10) Except where otherwise expressly provided for, where a provision of this Act is to come into operation on the making of an order by the Minister for Finance, that provision shall come into operation on such day or days as the Minister for Finance shall appoint either generally or with reference to any particular purpose or provision and different days may be so appointed for different purposes or different provisions.

SCHEDULE 1 Amendments Consequential on Changes in Personal Tax Credits

As respects the year of assessment 2007 and subsequent years of assessment, the Taxes Consolidation Act 1997 is amended as follows:

• (a) in section 461, by substituting “€3,520” for “€3,260”, in both places where it occurs, and “€1,760” for “€1,630”;

• (b) in section 461A, by substituting “€550” for “€500”;

• (c) in section 462, by substituting “€1,760” for “€1,630” in subsection (2);

• (d) in section 463, by substituting “€3,750”, “€3,250”, “€2,750”, “€2,250” and “€1,750” respectively for “€3,100”, “€2,600”, “€2,100”, “€1,600” and “€1,100” in subsection (2);

• (e) in section 464, by substituting “€550” and “€275”, respectively for “€500” and “€250”;

• (f) in section 465, by substituting “€3,000” for “€1,500” in subsection (1);

• (g) in section 468, by substituting “€1,760” and “€3,520”, respectively for “€1,500” and “€3,000” in subsection (2); and

• (h) in section 472, by substituting “€1,760” for “€1,490”, in both places where it occurs, in subsection (4).

SCHEDULE 2 Miscellaneous Technical Amendments in Relation to Arrangements for Relief from Double Taxation

• (a) in section 23A(1)(a) by substituting “section 826(1)” for “section 826(1)(a)” in the definition of “arrangements”;

• (b) in section 29A(4) by substituting “section 826(1)” for “section 826(1)(a)”;

• (c) in section 44(1) by substituting “section 826(1)” for “section 826(1)(a)” in the definition of “relevant territory”;

• (d) in section 130(3)(d) by substituting “section 826(1)” for “section 826(1)(a)” in the definition of “relevant Member State”;

• (e) in section 153(1) by substituting “section 826(1)” for “section 826(1)(a)” in the definition of “relevant territory”;

• (f) in section 172A(1)(a) by substituting “section 826(1)” for “section 826(1)(a)” in the definition of “relevant territory”;

• (g) in section 198(1)(a) by substituting “section 826(1)” for “section 826(1)(a)” in the definition of “arrangements”;

• (h) in section 222(1)(b) by substituting “section 826(1)” for “section 826(1)(a)” in both places where it occurs;

• (i) in section 246(1) by substituting “section 826(1)” for “section 826(1)(a)” in the definition of “relevant territory”;

• (j) in section 267G(1) by substituting “section 826(1)” for “section 826(1)(a)” in the definition of “arrangements”;

• (k) in section 410(1)(a) by substituting “section 826(1)” for “section 826(1)(a)” in the definition of “relevant Member State”;

• (l) in section 411(1)(a) by substituting “section 826(1)” for “section 826(1)(a)” in the definition of “relevant Member State”;

• (m) in section 430—

• (i) in subsection (1)(da) by substituting “section 826(1)” for “section 826(1)(a)”, and

• (ii) in subsection (2A) by substituting “section 826(1)” for “section 826(1)(a)”;

• (n) in section 452(1)(a) by substituting “section 826(1)” for “section 826(1)(a)” in the definition of “arrangements”;

• (o) in section 481(2C)(b) by substituting “section 826(1)” for “section 826(1)(a)”;

• (p) in section 530(4) by substituting “section 826(1)” for “section 826(1)(a)”;

• (q) in section 579B(1) by substituting “section 826(1)” for “section 826(1)(a)” in the definition of “arrangements”;

• (r) in section 613(6) by substituting “section 826(1)” for “section 826(1)(a)” in the definition of “arrangements”;

• (s) in section 616(7) by substituting “section 826(1)” for “section 826(1)(a)” in the definition of “relevant Member State”;

• (t) in section 626B(1)(a) by substituting “section 826(1)” for “section 826(1)(a)” in the definition of “relevant territory”;

• (u) in section 627(2)(a) by substituting “section 826(1)” for “section 826(1)(a)” in the definition of “relevant territory”;

• (v) in section 630 by substituting “section 826(1)” for “section 826(1)(a)” in the definition of “bilateral agreement”;

• (w) in section 690(2) by substituting “section 826(1)” for “section 826(1)(a)” in both places where it occurs;

• (x) in section 730H(1) by substituting “section 826(1)” for “section 826(1)(a)” in the definition of “offshore state”;

• (y) in section 747B(1) by substituting “section 826(1)” for “section 826(1)(a)” in the definition of “offshore state”;

• (z) in section 787M(1) by substituting “section 826(1)” for “section 826(1)(a)” in the definition of “resident”;

• (aa) in section 817C(3) by substituting “section 826(1),” for “section 826(1)(a),”;

• (ab) in section 825A—

• (i) in subsection (1) by substituting “section 826(1)” for “section 826(1)(a)” in the definition of “qualifying employment”, and

• (ii) in subsection (3)(b) by substituting “section 826(1)” for “section 826(1)(a)”;

• (ac) in section 829(2) by substituting “section 826(1)” for “section 826(1)(a)”;

• (ad) in section 830(2) by substituting “section 826(1)” for “section 826(1)(a)”;

• (ae) in section 831(1)(a) by substituting “section 826(1)” for “section 826(1)(a)” in the definition of “arrangements”;

• (af) in section 865(1)(a) by substituting “section 826(1)” for “section 826(1)(a)” in the definition of “correlative adjustment”;

• (ag) in section 917B by substituting “section 826(1)” for “section 826(1)(a)” in subsection (1);

• (ah) in Schedule 24—

• (i) in paragraph 1(1)—

• (I) by substituting “section 826(1)” for “section 826(1)(a)” in the definition of “arrangements”, and

• (II) by substituting “section 826(1)” for “section 826(1)(a)” in the definition of “relevant Member State”,

and

• (ii) in paragraph 5(2) by substituting “section 826(1)” for “section 826(1)(a)”.

SCHEDULE 3 Miscellaneous Amendments Relating to Council Directive 2006/112/EC

Amendment of Value-Added Tax Act 1972

Provision of Principal Act	Words to be replaced	Words to be inserted
Section 1(1) in the definition of “Community”	Article 3 of the Council Directive No. 77/388/EEC of 17 May 1977 (as last amended by Council Directive No. 92/111/EEC of 14 December 1992)	Articles 5 to 8 of Council Directive No. 2006/112/EC of 28 November 2006 6
Section 1(1) in the definition of “importation of goods”	Council Directive No. 77/388/EEC of 17 May 1977	Council Directive No. 2006/112/EC of 28 November 2006
Section 1(1) in the definition of “a person registered for value-added tax”	Council Directive No. 77/388/EEC of 17 May 1977	Council Directive No. 2006/112/EC of 28 November 2006
Section 1(2A)	Article 3 (inserted by Council Directive No. 91/680/EEC of 16 December 1991) of Council Directive No.77/388/EEC of 17 May 1977	Articles 5 to 8 of the Council Directive No. 2006/112/EC of 28 November 2006
Section 3(6)(d)(B)	Article 28b.B(2) (inserted by Council Directive No. 91/680/EEC of 16 December 1991) of Council Directive No.77/388/EEC of 17 May 1977	Article 34 of Council Directive No. 2006/112/EC of 28 November 2006
Section 3A(1A)	Council Directive No. 77/388/EEC of 17 May 1977 in the Member State of dispatch under the provisions implementing Article 26a or 28o (inserted by Council Directive No. 94/5/EC of 14 February 1994) of that Directive in that Member State	Council Directive No. 2006/112/EC of 28 November 2006 in the Member State of dispatch under the provisions implementing Articles 4 and 35, first subparagraph of Article 139(3) and Articles 311 to 341 of that Directive in that Member State
Section 3A(2)(b)	Council Directive No. 77/388/EEC of 17 May 1977	Council Directive No. 2006/112/EC of 28 November 2006
Section 3A(4)	Council Directive No. 77/388/EEC of 17 May 1977	Council Directive No. 2006/112/EC of 28 November 2006
Section 5(3A)	Community Council Directive No. 77/388/EEC	Council Directive No. 2006/112/EC of 28 November 2006
Section 5(6)(e)(iiia)	Council Directive No. 77/388/EEC of 17 May 1977 is not payable in that Member State because the recipient held himself out or allowed himself to be held out as a taxable person within the meaning of Article 4 of that Directive	Council Directive No. 2006/112/EC of 28 November 2006 is not payable in that Member State because the recipient held himself out or allowed himself to be held out as a taxable person within the meaning of Article 9(1) and Articles 10 to 13 of that Directive
Section 5(6)(e)(iv)(II)	Community Council Directive No. 77/388/EEC	Council Directive No. 2006/112/EC of 28 November 2006
Section 5A(1) in the definition of “electronic services scheme”	Article 26c of Council Directive No. 77/388/EEC of 17 May 1977	Articles 358 to 369 of Council Directive No. 2006/112/EC of 28 November 2006
Section 5A(1) in the definition of “EU value-added tax”	Council Directive No. 77/388/EEC of 17 May 1977	Council Directive No. 2006/112/EC of 28 November 2006
Section 5A(1) in the definition of “Member State of consumption”	Article 9(2)(f) of Council Directive No. 77/388/EEC of 17 May 1977	Article 57(1) of Council Directive No. 2006/112/EC of 28 November 2006
Section 5A(6)(b)	Article 9(2)(f) of Council Directive No. 77/388/EEC of 17 May 1977	Article 57(1) of Council Directive No. 2006/112/EC of 28 November 2006
Section 8(9) in the definition of “Annex A activity”	Annex A (which is set out in Part I of the Fifth Schedule) of Council Directive No. 77/388/EEC of 17 May 1977	Article 295(1) and Annex VII of Council Directive No. 2006/112/EC of 28 November 2006
Section 8(9) in the definition of “Annex B service”	Annex B (which is set out in Part II of the Fifth Schedule) of the said Council Directive	Article 295(1) and Annex VIII of the said Council Directive
Section 10(5A)(b)	Council Directive No. 77/388/EEC of 17 May 1977	Council Directive No. 2006/112/EC of 28 November 2006
Section 10(7A)(b)	Article 11A.1.(a) of Council Directive No. 77/388/EEC of 17 May 1977	Article 73 of Council Directive No. 2006/112/EC of 28 November 2006
Section 10A(1)(b)	Article 17 of Council Directive No. 77/388/EEC of 17 May 1977	Articles 167, 173, 176 and 177 of Council Directive No. 2006/112/EC of 28 November 2006
Section 10A(1)(c)	Article 26a (inserted by Council Directive No. 94/5/EC of 14 February 1994) of Council Directive No. 77/388/EEC of 17 May 1977	Articles 4 and 35, first subparagraph of Article 139(3) and Articles 311 to 325 and 333 to 340 of Council Directive No. 2006/112/EC of 28 November 2006
Section 10B(1)(b)	Article 17 of Council Directive No. 77/388/EEC of 17 May 1977	Articles 167, 173, 176 and 177 of Council Directive No. 2006/112/EC of 28 November 2006
Section 10B(1)(c)	Article 26a (inserted by Council Directive No. 94/5/EC of 14 February 1994) of Council Directive No. 77/388/EEC of 17 May 1977	Articles 4 and 35, first subparagraph of Article 139(3) and Articles 311 to 325 and 333 to 340 of Council Directive No. 2006/112/EC of 28 November 2006
Section 12B(2)(b)	Article 17 of Council Directive No. 77/388/EEC of 17 May 1977	Articles 167, 173, 176 and 177 of Council Directive No. 2006/112/EC of 28 November 2006
Section 12B(2)(d)	Article 26a or 28o (inserted by Council Directive No. 94/5/EC of 14 February 1994) of Council Directive No. 77/388/EEC of 17 May 1977	Articles 4 and 35, first subparagraph of Article 139(3) and Articles 311 to 341 of Council Directive No. 2006/112/EC of 28 November 2006
Section 12B(4) in paragraph (b) of the meaning given to “B”	Article 12(1) of Council Directive No. 77/388/EEC of 17 May 1977	Article 93 of Council Directive No. 2006/112/EC of 28 November 2006
Section 12B(6)(b)	Article 26a or 28o of Council Directive No. 77/388/EEC of 17 May 1977	Articles 4 and 35, first subparagraph of Article 139(3) and Articles 311 to 341 of Council Directive No. 2006/112/EC of 28 November 2006
Section 15(5A) proviso	Council Directive No. 77/388/EEC of 17 May 1977	Council Directive No. 2006/112/EC of 28 November 2006
Section 15B(1)(b)(ii)	clauses (a), (b), (c) and (d) of subparagraph B of paragraph 1 of Article 16, of Council Directive No. 77/388/EEC of 17 May 1977	Article 156(1) of Council Directive No. 2006/112/EC of 28 November 2006
Section 17(1)	Council Directive No. 77/388/EEC of 17 May 1977	Council Directive No. 2006/112/EC of 28 November 2006
Section 27(4A)	Council Directive No. 77/388/EEC of 17 May 1977	Council Directive No. 2006/112/EC of 28 November 2006
Section 27(9A)(1)(b)	Council Directive No. 77/388/EEC of 17 May 1977	Council Directive No. 2006/112/EC of 28 November 2006
Section 27(9A)(4)(d)	Council Directive No. 77/388/EEC of 17 May 1977	Council Directive No. 2006/112/EC of 28 November 2006
Section 32(2B)(a)	Council Directive No. 77/388/EEC of 17 May 1977	Council Directive No. 2006/112/EC of 28 November 2006
Fifth Schedule PART I Title	PART I Annex A of Council Directive No. 77/388/EEC of 17 May 1977	PART I Article 295(1) and Annex VII of Council Directive No. 2006/112/EC of 28 November 2006
Fifth Schedule PART II Title	PART II Annex B of Council Directive No. 77/388/EEC of 17 May 1977	PART II Article 295(1) and Annex VIII of Council Directive No. 2006/112/EC of 28 November 2006

SCHEDULE 4 Miscellaneous Technical Amendments in Relation to Tax

• (a) in section 21A(4A) by substituting the following for paragraph (ii):

• “(ii) the company made a claim for relief under Part 14.”;

• (b) in section 97(2F)(a)(v)(II) by substituting “section 198 of the Social Welfare Consolidation Act 2005,” for “section 179 of the Social Welfare (Consolidation) Act, 1993,”;

• (c) in section 194 by substituting “Part 4 of the Social Welfare Consolidation Act 2005,” for “Part IV of the Social Welfare (Consolidation) Act, 1993,”;

• (d) in section 200(2)(a) by substituting “Chapter 15, 18 or 19 of Part 2 of, or Chapter 4 or 6 of Part 3 of, the Social Welfare Consolidation Act 2005,” for “Chapter 12, 16 or 17 of Part II of, or Chapter 4 or 6 of Part III of, the Social Welfare (Consolidation) Act, 1993,”;

• (e) in section 201(2A)(b) (inserted by the Finance Act 2005) by substituting “section 262 of the Social Welfare Consolidation Act 2005” for “section 223 of the Social Welfare (Consolidation) Act 1993”;

• (f) in section 206—

• (i) by substituting “Social Welfare Consolidation Act 2005” for “Social Welfare (Consolidation) Act, 1993”, and

• (ii) by substituting “section 9” for “section 7”;

• (g) in section 396B(1) in paragraph (b) of the definition of “relevant corporation tax” by deleting “of the Principal Act”;

• (h) in section 402(3)(a) by substituting “sections 396, 396A and 397” for “sections 396 and 397”;

• (i) in section 403(1)(d) by deleting the following as part of subparagraph (ii) and inserting it at the end of paragraph (d) of section 403(1) as part of that paragraph:

“then, subject to section 80A(2)(c), income from the company’s trade of leasing shall be treated as including—

• (A) income from the activities referred to in subparagraph (ii), and

• (B) chargeable gains on the disposal of machinery or plant acquired by the company in the course of its leasing trade; and for this purpose the amount of such a gain shall be computed without regard to any adjustment made under section 556(2).”;

• (j) in section 404(1)(b)(iv) by substituting “shall be treated as if they were separate accounting periods, and” for “shall be treated as if they were separate accounting periods,”;

• (k) in section 420B(1) in paragraph (b) of the definition of “relevant corporation tax” by deleting “of the Principal Act”;

• (l) in section 466(1) by substituting “Social Welfare Consolidation Act 2005,” for “Social Welfare (Consolidation) Act, 1993,”;

• (m) in section 466A—

• (i) in subsection (1), in paragraph (a) of the definition of “dependent person” by substituting “Part 4 of the Social Welfare Consolidation Act 2005,” for “Part IV of the Social Welfare (Consolidation) Act, 1993,”, and

• (ii) in subsection (6)(b)—

• (I) in subparagraph (i) by substituting “Chapter 14 of Part 2 of the Social Welfare Consolidation Act 2005,” for “Chapter 11A (inserted by the Social Welfare Act, 2000) of Part II of the Social Welfare (Consolidation) Act, 1993,”, and

• (II) in subparagraph (ii) by substituting “Chapter 8 of Part 3 of that Act.” for “Chapter 10 of Part III of that Act.”;

• (n) in section 470A, in the definition of “PPS Number” in subsection (1) (inserted by the Finance Act 2001), by substituting “section 262 of the Social Welfare Consolidation Act 2005;” for “section 223 of the Social Welfare (Consolidation) Act, 1993;”;

• (o) in section 472(1)(a), in the definition of “specified employed contributor”—

• (i) by substituting “Social Welfare Consolidation Act 2005,” for “Social Welfare (Consolidation) Act, 1993,” and

• (ii) in subparagraph (i) by substituting “section 12(1)(b) of that Act,” for “section 9(1)(b) of that Act,”;

• (p) in section 472A(1)—

• (i) in paragraph (a)—

• (I) by substituting “ ‘the Act of 2005’ means the Social Welfare Consolidation Act 2005;” for “ ‘the Act of 1993’ means the Social Welfare (Consolidation) Act, 1993;”,

• (II) in the definition of “continuous period of unemployment” by substituting “section 141(3) of the Act of 2005;” for “section 120(3) of the Act of 1993;”, and

• (III) in the definition of “qualifying individual”—

• (A) in subparagraph (i)(I)(A) by substituting “Chapter 12 of Part 2 of the Act of 2005,” for “Chapter 9 of Part II of the Act of 1993,”,

• (B) in subparagraph (i)(I)(B) by substituting “Chapter 2 of Part 3 of the Act of 2005,” for “Chapter 2 of Part III of the Act of 1993,”, and

• (C) in subparagraph (i)(I)(C) by substituting “Chapter 7 of Part 3 of the Act of 2005,” for “Chapter 9 of Part III of the Act of 1993,”,

and

• (ii) in paragraph (b)(i)(IV) by substituting “paragraph (h) or (i), respectively, of section 141(6) of the Social Welfare Consolidation Act 2005,” for “paragraph (g) or (h), respectively, of section 120(5) of the Social Welfare (Consolidation) Act, 1993,”;

• (q) in section 511 in subsection (1)(a)(ii) and paragraphs (a)(ii)(II) and (b)(iii)(II) of subsection (3) by substituting “Social Welfare Consolidation Act 2005” for “Social Welfare (Consolidation) Act, 1993”, in each place where it occurs;

• (r) in section 527(3)(c) by substituting “Social Welfare Consolidation Act 2005,” for “Social Welfare (Consolidation) Act, 1993,”;

• (s) in section 697A(1) (inserted by the Finance Act 2002), in the definition of “tonnage tax activities”, by substituting “paragraphs (a) to (g) and paragraphs (i) and (j)” for “paragraphs (a) to (j) and paragraph (m)”;

• (t) in section 697K(3) (inserted by the Finance Act 2002) by substituting “section 697H.” for “sections 697H and 697I or to income that is relevant shipping income by virtue of paragraph (m) of the definition of “relevant shipping income”.”;

• (u) in section 730E(3A)(e) (inserted by the Finance Act 2001) by substituting “section 262 of the Social Welfare Consolidation Act 2005” for “section 223 of the Social Welfare (Consolidation) Act, 1993”;

• (v) in section 730G (inserted by the Finance Act 2000) by substituting the following for subsection (5):

• “(5) Where—

  • (a) any item has been incorrectly included in a return as appropriate tax, the inspector may make such assessments, adjustments or set-offs as may in his or her judgement be required for securing that the resulting liabilities to tax, including interest on unpaid tax, whether of the assurance company making the return or of any other person, are in so far as possible the same as they would have been if the item had not been included, or

  • (b) any item has been correctly included in a return, but within one year of the making of the return the assurance company proves to the satisfaction of the Revenue Commissioners that it is just and reasonable that an amount of appropriate tax (included in the return) which has been paid, should be repaid to the assurance company, such amount may be repaid to the assurance company.”;

• (w) in section 739F(5)(a) (inserted by the Finance Act 2001) by substituting “liabilities to tax” for “liabilities”;

• (x) in section 771(1) by substituting “Social Welfare Consolidation Act 2005,” for “Social Welfare (Consolidation) Act, 1993,”;

• (y) in section 784C(4)(b) by substituting “Social Welfare Consolidation Act 2005,” for “Social Welfare (Consolidation) Act, 1993,”;

• (z) in section 787A, in the definition of “PPS Number” in subsection (1) (inserted by the Pensions (Amendment) Act, 2002), by substituting “section 262 of the Social Welfare Consolidation Act 2005;” for “section 223 of the Social Welfare (Consolidation) Act, 1993;”;

• (aa) in section 787M, in the definition of “PPS Number” in subsection (1) (inserted by the Finance Act 2005), by substituting “section 262 of the Social Welfare Consolidation Act 2005;” for “section 223 of the Social Welfare (Consolidation) Act 1993;”;

• (ab) in section 848AE(1)(e) by substituting “section 848AG” for “section 848G”;

• (ac) in section 848B, in the definition of “PPS Number” in subsection (1) (inserted by the Finance Act 2001), by substituting “section 262 of the Social Welfare Consolidation Act 2005;” for “section 223 of the Social Welfare (Consolidation) Act, 1993;”;

• (ad) in section 862 by substituting “a Second Secretary General” for “a Deputy Secretary”;

• (ae) in section 898B, in the definition of “PPS number” in subsection (1) (inserted by the Finance Act 2004), by substituting “section 262 of the Social Welfare Consolidation Act 2005;” for “section 223 of the Social Welfare (Consolidation) Act 1993;”;

• (af) in section 898N (inserted by the Finance Act 2004)—

• (i) in subsection (2) by substituting “return” for “report”, and

• (ii) in subsection (4) by substituting “return” for “report” in both places where it occurs;

• (ag) in section 934(2)(a) by substituting the following for subparagraph (ii):

• “(ii) any person who has been admitted a member of the Irish Taxation Institute.”;

• (ah) in Schedule 2, in paragraph 14(1) of Part 4—

• (i) by substituting “the appropriate officer” for “the inspector”, and

• (ii) by substituting “officer” for “inspector”;

and

• (ai) in Schedule 12A, in the definition of “specified age” in paragraph 1(1), by substituting “Social Welfare Consolidation Act 2005” for “Social Welfare (Consolidation) Act, 1993”.

• (a) in section 25—

• (i) in subsection (1) by substituting “section 46(2)” for “section 21(e)”, and

• (ii) in subsection (2) by substituting “section 46(2)” for “section 21(e)”;

• (b) in section 45A(4)(a) by deleting “section 21(e) or”; and

• (c) in section 49(6A)(b) by deleting “a return within the meaning of section 21(e) or”.

• (a) in section 96 (as amended by the Finance Act 2005), in the definition of “tobacco products” by substituting “paragraph (c)” for “paragraph (b)”, and

• (b) in section 124A (inserted by the Finance Act 2003), in subsection (1)(b)(ii) (as amended by the Finance Act 2004), by substituting “Chapter 3 of Part 2 of the Finance Act 2005” for “the Finance (Excise Duty on Tobacco Products) Act 1977”.

• (i) subparagraphs (a), (g) to (k), (s) and (t) apply to accounting periods ending on or after 1 January 2007,

• (ii) subparagraphs (b) to (f), (l) to (r), (u), (x) to (aa), (ac) to (ae), (ag) and (ai) have effect as on and from the passing of this Act,

• (iii) subparagraphs (v), (w), (af) and (ah) have effect as on and from 1 January 2007, and

• (iv) subparagraph (ab) is deemed to have come into force and have taken effect as on and from 1 January 2006.

• (b) Paragraph 2 is deemed to have come into force and have taken effect as respects the year 2006 and subsequent years.

• (c) Paragraph 3 has effect as on and from the passing of this Act.

• (d) Paragraph 4 is deemed to have come into force and have taken effect as on and from 27 October 2003.

• (e) As respects paragraph 5—

• (i) subparagraph (a) is deemed to have come into force and have taken effect as on and from 25 March 2005, and

• (ii) subparagraph (b) is deemed to have come into force and have taken effect as on and from 1 July 2006.

Footnotes