Finance Act 2010

158.— (1) Schedule 24A to the Principal Act is amended—

• (a) in Part 1—

• (i) by inserting the following after paragraph 2:

“2A. The Double Taxation Relief (Taxes on Income and Capital Gains) (Kingdom of Bahrain) Order 2010 (S.I. No. 24 of 2010).

2B. The Double Taxation Relief (Taxes on Income and on Capital) (Republic of Belarus) Order 2010 (S.I. No. 25 of 2010).”,

• (ii) by inserting the following after paragraph 3:

“3A. The Double Taxation Relief (Taxes on Income and Capital Gains) (Bosnia and Herzegovina) Order 2010 (S.I. No. 17 of 2010).”,

• (iii) by inserting the following after paragraph 13:

“13A. The Double Taxation Relief (Taxes on Income) (Georgia) Order 2010 (S.I. No. 18 of 2010).”,

• (iv) by inserting the following after paragraph 27:

“27A. The Double Taxation Relief (Taxes on Income) (Republic of Moldova) Order 2010 (S.I. No. 19 of 2010).”,

and

• (v) by inserting the following after paragraph 35:

“35A. The Double Taxation Relief (Taxes on Income) (Republic of Serbia) Order 2010 (S.I. No. 20 of 2010).”,

and

• (b) in Part 3—

• (i) by renumbering paragraph 1 as paragraph 6,

• (ii) by inserting the following before paragraph 6 (as renumbered by subparagraph (i)):

“1. The Exchange of Information Relating to Taxes (Anguilla) Order 2010 (S.I. No. 21 of 2010).

1. The Exchange of Information Relating to Taxes (Bermuda) Order 2010 (S.I. No. 22 of 2010).

2. The Agreement Concerning Information on Tax Matters (Cayman Islands) Order 2010 (S.I. No. 23 of 2010).

3. The Exchange of Information Relating to Taxes (Gibraltar) Order 2010 (S.I. No. 26 of 2010).

4. The Exchange of Information Relating to Tax Matters and Double Taxation Relief (Taxes on Income) (Guernsey) Order 2010 (S.I. No. 27 of 2010).”,

and

• (iii) by inserting the following after paragraph 6 (as renumbered by subparagraph (i)):

“7. The Exchange of Information Relating to Tax Matters and Double Taxation Relief (Taxes on Income) (Jersey) Order 2010 (S.I. No. 28 of 2010).

1. The Exchange of Information Relating to Taxes (Liechtenstein) Order 2010 (S.I. No. 29 of 2010).

2. The Exchange of Information Relating to Taxes (Turks and Caicos Islands) Order 2010 (S.I. No. 30 of 2010).”.

• (2) This section applies as on and from the date of the passing of this Act.

159. Miscellaneous technical amendments in relation to tax.

159.— The enactments specified in Schedule 4—

• (a) are amended to the extent and in the manner specified in paragraphs 1 to5 of that Schedule, and

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

160. Amendment of section 1 (definitions) of Provisional Collection of Taxes Act 1927.

160.— Section 1 of the Provisional Collection of Taxes Act 1927 is amended by substituting the following for the interpretation given to the word “tax”:

“the word ‘tax’ means any customs duty, excise duty, income tax, value-added tax, capital gains tax, corporation tax, gift tax, inheritance tax, residential property tax, stamp duty, parking levy or any other levy or charge for the purposes of this Act, for the benefit of the Exchequer.”.

161. Gifts to the State by certain donors.

161.— (1) (a) In this section—

“authorised officer” means an officer of the Revenue Commissioners, not below the rank or grade of Principal Officer, authorised by them in writing for the purposes of this section;

“donor” means—

• (i) a member of the judiciary within the meaning of section 196 of the Taxes Consolidation Act 1997, or

• (ii) a military judge appointed under Chapter IVC of Part V of the Defence Act 1954 (as amended by the Defence (Amendment) Act 2007),

and references in this section to a member of the judiciary and a military judge shall be construed accordingly;

“ gift ”, in relation to a donor and a year of assessment, means a gift of money made for the year of assessment by the donor to, and accepted by, the authorised officer and calculated in accordance with subsection (2), where the gift is for use for any purpose for or towards which public moneys are provided;

“ public moneys ” means moneys charged on or issued out of the Central Fund or provided by the Oireachtas;

“ tax relief ”, in relation to a donor and a year of assessment, means any allowance, deduction, abatement or relief as may be applicable in arriving at the income tax liability of the donor for the year of assessment for which a gift is made.

• (b) Words and expressions used in this section have, except where otherwise provided or where the context otherwise requires, the same meaning as in the Income Tax Acts.

• (2) Subject to subsection (3) the amount of a gift made by a donor for any year of assessment shall be the amount determined by the formula—

A—B

where—

A is the amount determined by applying the rates set out in Table D to section 2 of the Financial Emergency Measures in the Public Interest Act 2009 (as amended by section 13 of the Social Welfare and Pensions Act 2009) to the emoluments arising from the donor’s office for the year of assessment; and

B is the aggregate amount of income tax and health contributions (payable under the Health Contributions Act 1979) that would be due and payable on the amount as determined in accordance with A for the year of assessment determined on the basis that the donor has no other income apart from the emoluments from that office and has no entitlement to any tax relief.

• (3) For the year of assessment 2010, the amount of a gift made by a donor shall be the amount determined by the formula in subsection (2) less any amount paid by the donor between 1 January 2010 and 4 February 2010 under any voluntary arrangements with the Revenue Commissioners corresponding to this section.

• (4) Where a gift is made under this section, no relief or deduction under any provision of the Income Tax Acts shall be given or allowed in respect of the gift or part of the gift, as the case may be.

• (5) Gifts made under this section shall be remitted to the authorised officer on such dates and in such manner as the donor may consider appropriate including standing orders and electronic fund transfers.

• (6) The Revenue Commissioners shall transmit at regular intervals all monies received as gifts under this section to the Minister for Finance for the benefit of the Exchequer.

• (7) Where a donor ceases to be a member of the judiciary or a military judge, this section shall cease to have effect in respect of any gift made on or after that date.

• (8) The Revenue Commissioners shall publish for each year of assessment only details of the number of donors who avail of this scheme in the year, and the aggregate amounts gifted for the year.

• (9) If and so long as the authorised officer is unable through illness, absence or other cause to fulfil his or her duties, a person nominated in writing in that behalf by the Revenue Commissioners from among their officers shall act as the authorised officer, and any reference in this section to the authorised officer shall be construed as including, where appropriate, a reference to a person nominated under this subsection.

• (10) This section applies for the year of assessment 2010 and subsequent years of assessment.

162. Capital Services Redemption Account.

162.— (1) In this section—

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

“ Capital Services Redemption Account ” has the same meaning as it has in the principal section;

“fifty-seventh additional annuity” means the sum charged on the Central Fund under subsection (3);

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

• (2) In relation to the 29 successive financial years commencing with the financial year ending on 31 December 2010, subsection (2) of section 100 of the Finance (No. 2) Act 2008 shall have effect with the substitution of “€350,635,638” for “€403,709,206”.

• (3) A sum of €275,622,930 to redeem borrowings in respect of capital services and interest on such borrowings shall be charged annually on the Central Fund or the growing produce of that Fund in the 30 successive financial years commencing with the financial year ending on 31 December 2010.

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

• (5) Any amount of the fifty-seventh additional annuity, not exceeding €211,850,000 in any financial year, may be applied toward defraying the interest on the public debt.

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

163. Amendment of Bretton Woods Agreements Act 1957.

163.— (1) The Bretton Woods Agreements Act 1957 is amended by inserting the following after section 3:

“Borrowing agreement between the State and the Fund.

3A.— (1) In this section—

‘ the Agreement ’ means the Borrowing Agreement between Ireland and the International Monetary Fund the text of which was laid before Dáil Éireann on 23 February 2010;

‘ Central Bank ’ means the Central Bank and Financial Services Authority of Ireland;

‘ Minister ’ means Minister for Finance.

• (2) The Minister may guarantee, in such form and manner and on such terms and conditions as he or she thinks fit, either or both the payment to the Central Bank of the principal of and any interest on, any money advanced by the Central Bank, as agent of the Minister, under the terms of the Agreement.

• (3) The amount of the guarantee under this section shall not exceed the total amount due to the Central Bank by the International Monetary Fund under the Agreement.

• (4) All moneys from time to time required by the Minister to meet sums which may become payable by him or her under this guarantee shall be advanced out of the Central Fund or the growing produce of the Central Fund.

• (5) Money paid by the Minister under the guarantee under this section shall be repaid to him or her as and when such moneys are recovered by the Central Bank.

• (6) Notwithstanding the provisions of subsection (4), the Central Bank shall have a continuing obligation to use all reasonable means under the Agreement, to recover any sums lent by the Central Bank under the Agreement.

• (7) Moneys paid by the Central Bank to the Minister under subsection (5) shall be paid into or disposed of for the benefit of the Exchequer in such manner as the Minister thinks fit.

• (8) The Minister shall, as soon as may be after the expiration of every financial year, lay before each House of the Oireachtas a statement setting out with respect to the guarantee under this section—

  • (a) particulars of the guarantee,

  • (b) in case any payment has been made by him or her under the guarantee before the end of that year, the amount of the payment and the amount (if any) repaid to him or her on foot of the payment,

  • (c) the amount of money covered by the guarantee which was outstanding at the end of that year, and

  • (d) an account of any means employed by the Central Bank under the Agreement, in order to recover any sums lent by the Central Bank under the Agreement.”.

• (2) Subsection (1) comes into operation on such day as the Minister for Finance may by order appoint.

164. Care and management of taxes and duties.

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

165. Short title, construction and commencement.

165.— (1) This Act may be cited as the Finance Act 2010.

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

• (a) in so far as it relates to income tax and income levy, 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 3 shall be construed together with—

• (a) in so far as it relates to duties of excise, the statutes which relate to those duties and to the management of those duties, and

• (b) in so far as it relates to customs, the Customs Acts.

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

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

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

• (7) 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,

• (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.

• (8) Except where otherwise expressly provided in Part 2, that Part is deemed to have come into force and takes effect as on and from 1 January 2010.

• (9) 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 Rates of Solid Fuel Carbon Tax

Description of Solid Fuel	Rate of Tax
Coal	€39.51 per tonne
Peat: Peat briquettes	€27.50 per tonne
Milled peat	€13.50 per tonne
Other peat	€20.44 per tonne

SCHEDULE 2 Consequential Amendment of Value-Added Tax Act 1972

Item	Provision affected	Amendment
1.	Section 1 (Interpretation), definition of “exempted activity” in subsection (1)	Substitute “Schedule 1” for “the First Schedule”.
2.	Section 1 (Interpretation), definition of “new means of transport” in subsection (1)	Substitute “paragraph 4(2) of Schedule 2” for “paragraph (v) of the Second Schedule”.
3.	Section 3 (Supply of goods)	(a) In subsection (1)(g)(ii), substitute “paragraphs 1(1) to (3), 3(1) and (3), and 7(1) to (4) of Schedule 2 and the transfer of the goods referred to in paragraphs 4(2), (4) and (5) and 5(2) to that Schedule” for “paragraph (i) of the Second Schedule and the transfer of the goods referred to in paragraphs (v), (va), (vb) and (x) of the Second Schedule”; (b) In subsection (5)(a) and (c)(i), substitute “paragraph 6(1)(e) of Schedule 1” for “subparagraph (i)(e) of the First Schedule”; (c) In subsection (5)(c), substitute “paragraph 12 of Schedule 1” for “paragraph (xxiv) of the First Schedule”.
4.	Section 3B (Alcohol products)	In subsection (2), substitute “in paragraph 1(1) or (3), 3(1) or 7(6) of Schedule 2” for “in subparagraph (a)(I), (b) or (cc) of paragraph (i) or in paragraph (ia) of the Second Schedule”.
5.	Section 4 (Special provisions in relation to the supply of immovable goods)	(a) In subsection (3A)(a)(ii), substitute “paragraph 11 of Schedule 1” for “paragraph (iv) of the First Schedule”; (b) In subsection (8)(a)(iii), substitute “paragraphs 1, 5(4), 6, 7, 8, 11 and 14(3) of Schedule 1” for “paragraphs (i), (iv), (ix), (xi), (xia), (xiii) and (xiv) of the First Schedule”.
6.	Section 4C (Transitional provisions for supplies of immovable goods)	In subsection (3), substitute “paragraph 11 of Schedule 1” for “paragraph (iv) of the First Schedule”.
7.	Section 5 (Supply of services)	In subsection (2), substitute “paragraph 8 of Schedule 2” for “paragraph (xii) of the Second Schedule”.
8.	Section 7 (Waiver of exemption)	(a) In subsection (1)(a)— (i) substitute “paragraph 11 of Schedule 1” for “paragraph (iv) of the First Schedule”, and (ii) substitute “that paragraph” for “the said paragraph (iv)”; (b) In subsection (1)(b), substitute “paragraph 11 of Schedule 1” for “paragraph (iv) of the First Schedule”; (c) In subsection (1A)(a), substitute “paragraph 11 of Schedule 1” for “paragraph (iv) of the First Schedule”; (d) In subsection (3), substitute “paragraph 7(7) of Schedule 2” for “paragraph (via) of the Second Schedule”; (e) In subsection (4), substitute “Schedule 1” for “the First Schedule”.
9.	Section 7A (Option to tax lettings of immovable goods)	In subsection (1)(a), substitute “paragraph 11 of Schedule 1” for “paragraph (iv) of the First Schedule”.
10.	Section 8 (Taxable persons)	(a) In subsection (1A)(e)(iii), substitute “Schedule 1” for “the First Schedule”; (b) In subsection (3)(a)(ii), substitute “paragraph 22(1) of Schedule 3” for “paragraph (xia) of the Sixth Schedule”; (c) In subsection (3E)(a)(i), substitute “paragraph 3(4) of Schedule 1” for “paragraph (xxiii) of the First Schedule”; (d) In subsection (5), substitute “paragraph 11 of Schedule 3” for “paragraph (xiii) of the Sixth Schedule”; (e) In subsection (5A)(a) and (b), substitute “paragraph 11 of Schedule 3” for “paragraph (xiii) of the Sixth Schedule”.
11.	Section 10 (Amount on which tax is chargeable)	(a) In subsection (4C), substitute “paragraph 6(1)(e) of Schedule 1” for “subparagraph (i)(e) of the First Schedule”; (b) In subsection (8)(a), substitute “paragraph 8 of Schedule 2” for “paragraph (xii) of the Second Schedule”.
12.	Section 10A (Margin scheme goods)	(a) In subsection (1), substitute the following definitions for the definitions of “antiques”, “collectors’ items” and “works of art”: “ ‘antiques’ means any of the goods specified in paragraph 24 of Schedule 3 or in paragraph (iii) of Schedule 5; ‘collectors’ items’ means any of the goods specified in paragraph (ii) of Schedule 5; ‘works of art’ means any of the goods specified in paragraph 18(2) or 23 of Schedule 3 or in paragraph (i) of Schedule 5.”; (b) In subsection (10)— (i) substitute “paragraph 1(1) of Schedule 2” for “paragraph (i)(b) of the Second Schedule”, and (ii) substitute “that Schedule” for “the Second Schedule”, where secondly occurring; (c) In subsection (13), substitute “paragraph 12 of Schedule 1” for “paragraph (xxiv) of the First Schedule”.
13.	Section 10B (Special scheme for auctioneers)	(a) In subsection (7)— (i) substitute “paragraph 1(1) of Schedule 2” for “paragraph (i)(b) of the Second Schedule”, and (ii) substitute “that Schedule” for “the Second Schedule”, where secondly occurring; (b) In subsection (10), substitute “paragraph 12 of Schedule 1” for “paragraph (xxiv) of the First Schedule”.
14.	Section 11 (Rates of tax)	(a) In subsection (1), substitute the following paragraph for paragraph (b): “(b) zero per cent of the amount on which tax is chargeable in relation to goods in the circumstances specified in paragraphs 1(1) to (3), 3(1) and (3), 7(1) to (4) and (6) of Schedule 2 or of goods or services of a kind specified in the other paragraphs of that Schedule,”;
		(b) In subsection (1)(d), substitute “Schedule 3” for “the Sixth Schedule”; (c) In subsection (1AA), substitute “Schedule 5” for “the Eighth Schedule”, wherever occurring; (d) In subsection (4A)(a), substitute “paragraph 8 of Schedule 2” for “paragraph (xii) of the Second Schedule”; (e) In subsection (8), substitute “Schedule 2 or 3” for “the Second, Third or Sixth Schedule”.
15.	Section 12 (Deduction for tax borne or paid)	(a) In subsection (1)(a)(ix), substitute “paragraph 12(c) of Schedule 1” for “paragraph (xxiv)(c) of the First Schedule”; (b) In subsection (1)(b)(ii), substitute “paragraph 6, 7 or 8 of Schedule 1” for “paragraph (i), (ix)(d) or (xi), of the First Schedule”; (c) In subsection (3)(a)(iii), substitute “paragraph 6(1)(e) of Schedule 1” for “subparagraph (i)(e) of the First Schedule”; (d) In the definition of “qualifying accommodation” in subsection (3)(ca), substitute “paragraph 11 of Schedule 3” for “paragraph (xiii) of the Sixth Schedule”; (e) In subsection (4)(e)(ii), substitute “paragraph 6 of Schedule 1” for “paragraph (i) of the First Schedule”.
16.	Section 12B (Special scheme for means of transport supplied by taxable dealers)	(a) In paragraph (b) of the definition of “taxable dealer” in subsection (3), substitute “paragraph 6(1)(e) of Schedule 1” for “subparagraph (i)(e) of the First Schedule”; (b) In the definition of “means of transport” in subsection (3), substitute “paragraph 4(2) of Schedule 2” for “paragraph (v) of the Second Schedule”; (c) In subsection (10), substitute “paragraph 12 of Schedule 1” for “paragraph (xxiv) of the First Schedule”.
17.	Section 12C (Special scheme for agricultural machinery)	In subsection (5), substitute “paragraph 6(1)(e) of Schedule 1” for “subparagraph (i)(e) of the First Schedule”.
18.	Section 12F (Special scheme for intra-Community refunds of tax)	In section 12F, substitute “Schedule 6” for “the Ninth Schedule”.
19.	Section 13 (Remission of tax on goods exported, etc.)	In subsection (2)(b), substitute “paragraph 4(2) of Schedule 2” for “paragraph (v) of the Second Schedule”.
20.	Section 13A (Supplies to, and intra-Community acquisitions and imports by, certain taxable persons)	(a) In subsection (1), substitute “paragraph 7(7) of Schedule 2” for “paragraph (via) of the Second Schedule”; (b) In subsection (1), substitute the following definition for the definition of “qualifying person”: “ ‘qualifying person’ means an accountable person whose turnover from— (a) supplies of goods made in accordance with paragraph 1(1) or 3(1) or (3) of Schedule 2, and (b) supplies of contract work where the place of supply is deemed to be the State, and (c) supplies of contract work made in accordance with paragraph 3(4) of Schedule 2, amounts to, or is likely to amount to, 75 per cent of the person’s total turnover from supplying goods and services, except that, if, in the case of goods that are supplied to an accountable person, the goods are subsequently leased back from that person, the turnover from that supply is to be disregarded for the purpose of determining whether the accountable person is a qualifying person;”; (c) In subsections (5), (6), (7) and (8), substitute “paragraph 7(7) of Schedule 2” for “paragraph (via) of the Second Schedule”, wherever occurring.
21.	Section 17 (Invoices)	In subsection (8), substitute “paragraph 1(1) or (2) of Schedule 2” for “subparagraph (b) or (c) of paragraph (i) of the Second Schedule”.
22.	Section 19 (Tax due and payable)	(a) In subsection (1)(bb), substitute “paragraph 17(3) of Schedule 3” for “paragraph (i)(c) of the Sixth Schedule”; (b) In subsection (2), substitute “paragraph 1(1) or (2) of Schedule 2” for “subparagraph (b) or (c) of paragraph (i) of the Second Schedule”.
23.	Section 25 (Appeals)	Substitute “Schedule 6” for “the Ninth Schedule”, wherever occurring.
24.	Section 27A (Penalty for deliberately or carelessly making incorrect returns, etc.)	In subsection (21)(a)(i), substitute “paragraph 1(1), (2), 3(1) or 7(3) of Schedule 2” for “subparagraph (a), (b) or (c) of paragraph (i) of the Second Schedule”.
25.	Section 32 (Regulations)	(a) In subsection (1)(ag), substitute “paragraph 3(1) or 7(3) of Schedule 2” for “paragraph (ia) of the Second Schedule”; (b) In subsection (1)(ah), substitute “paragraph 2(1) of Schedule 2” for “paragraph (iiib) of the Second Schedule”; (c) In subsection (1)(de), substitute “paragraph 24 of Schedule 3 or paragraph (iii) of Schedule 5” for “paragraph (xvia) of the Sixth Schedule or paragraph (iii) of the Eighth Schedule”; (d) In subsection (1)(w), substitute “paragraph 10(1) of Schedule 2” for “paragraph (xvii) of the Second Schedule”; (e) In subsection (1)(ww), substitute “paragraph 10(2) of Schedule 2” for “paragraph (xix) of the Second Schedule”; (f) In subsection (1)(www), substitute “paragraph 11 of Schedule 3” for “paragraph (xiii) of the Sixth Schedule”; (g) In subsection (2A), substitute “paragraph 17(1) of Schedule 3” for “paragraph (ia) of the Sixth Schedule”.
26.	The Third Schedule (Goods and services chargeable at the rate specified in section 11(1)(c))	Repeal the Schedule.
27.	Fifth Schedule (Agricultural production activities and services)	In the Schedule heading, substitute “SCHEDULE 4” for “FIFTH SCHEDULE”.
28.	Sixth Schedule (Goods and services chargeable at the rate specified in section 11(d))	Repeal the Schedule.
29.	Eighth Schedule (Works of art, collectors’ items and antiques chargeable at the rate specified in section 11(1)(d) in the circumstances specified in section 11(1AA))	(a) In the Schedule heading, substitute “SCHEDULE 5” for “EIGHTH SCHEDULE”; (b) In paragraph (i)(a), substitute “paragraph 23 of Schedule 3” for “paragraph (xvi) of the Sixth Schedule”; (c) In paragraph (i)(f), substitute “paragraph 18(2)(a) of Schedule 3” for “paragraph (xxii)(a) of the Sixth Schedule”; (d) In paragraph (iii), substitute “paragraph 18(2)(a), 23 or 24 of Schedule 3” for “paragraph (xvi), (xvia) or (xxii)(a) of the Sixth Schedule”.
30.	Ninth schedule (Special scheme for intra-Community refunds of tax)	In the Schedule heading, substitute “SCHEDULE 6” for “NINTH SCHEDULE”.

SCHEDULE 3 Pre-consolidation amendments and repeals (Part 4)

Amendment of Value-Added Tax Act 1972

Amendment of section 1 of Principal Act (interpretation).

• (a) by inserting in subsection (1) the following definition after the definition of “electronically supplied services”:

“ ‘enactment’ means an Act or statutory instrument or any part of an Act or statutory instrument;”;

• (b) in the definition of “excisable products” in subsection (1), by substituting “section 97 of the Finance Act 2001” for “section 104 of the Finance Act, 1992”;

• (c) in subsection (1), by inserting the following definition after the definition of “goods”:

“ ‘goods threshold’ means €75,000;”;

• (d) in subsection (1), by inserting the following definition after the definition of “secretary”:

“ ‘services threshold’ means €37,500;”;

• (e) in subsection (1), by inserting the following definition after the definition of “the specified day”:

“ ‘stock-in-trade’, in relation to a person, means goods—

• (a) that are movable goods of a kind that the person has supplied in the ordinary course of the person’s business and that—

  • (i) are held for supply (otherwise than because of section 3(1)(e)), or

  • (ii) would be so held if they were mature or if their manufacture, preparation or construction had been completed,

  or

• (b) materials incorporated in immovable goods of a kind that—

  • (i) are supplied by the person in the ordinary course of the person’s business, and

  • (ii) have not been supplied by the person since the goods were developed, but are held for supply, or would be so held if their development had been completed,

  or

• (c) consumable materials that the person has incorporated into immovable goods in the course of a business that consists of the supply of a service involving constructing, repairing, painting or decorating immovable goods where that service has yet to be completed, or

• (d) materials that have not been incorporated in goods and—

  • (i) are used by the person in the manufacture or construction of goods of a kind that the person supplies in the ordinary course of the person’s business, or

  • (ii) if the person’s ordinary business consists of repairing, painting or decorating immovable goods, are used by the person as consumable materials in the course of that business;”;

• (f) by inserting the following subsections after subsection (1):

• “(1A) Materials of the kind that are referred to in paragraph (b) of the definition of ‘stock-in-trade’ are taken to have been supplied to the same extent as the immovable goods into which they have been incorporated are taken to have been supplied.

• (1B) Materials of the kind referred to in paragraph (c) of the definition of ‘stock-in-trade’ are taken to have been supplied to the extent that the service in relation to which they have been used has been supplied.”;

• (g) by repealing subsections (3) and (4).

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

Amendment of section 7 of the Principal Act (waiver of exemption).

• (a) by substituting “2 April 2007” for “the date of passing of the Finance Act 2007”, where firstly occurring, and

• (b) by substituting “that date” for “the date of passing of the Finance Act 2007”, where secondly occurring.”.

Amendment of section 7B of the Principal Act (transitional measures: waiver of exemption).

• (a) in subsection (6)—

• (i) by substituting “24 December 2008” for “the date of passing of the Finance (No. 2) Act 2008”, where firstly occurring, and

• (ii) by substituting “on or after the last mentioned date” for “the date of passing of the Finance (No. 2) Act 2008”, where secondly occurring, and

• (iii) by substituting “the taxable period beginning on 1 November 2008” for “the taxable period in which that Act is passed”;

• (b) in subsection (7)—

• (i) in paragraph (a), by substituting “2 June 2009” for “the relevant date” wherever occurring;

• (ii) in paragraph (b)(i), by substituting “3 June 2009” for “the date of the passing of the Finance Act 2009”;

• (c) in subsection (8)(a)(i), by substituting “2 June 2009” for “the relevant date”;

• (d) in subsection (8)(b), by substituting “3 June 2009” for “the date of the passing of the Finance Act 2009”;

• (e) in subsection (9)(a)(i), by substituting “3 June 2009” for “the date of the passing of the Finance Act 2009”;

• (f) in subsection (10)—

• (i) by substituting “exemption.” for “exemption;”, and

• (ii) by deleting the definition of “relevant date”.

Amendment of section 8 of the Principal Act (accountable persons).

• (a) by substituting “the goods threshold” for “€75,000”, wherever occurring;

• (b) by substituting “the services threshold” for “€37,500”, wherever occurring;

• (c) in subsection (1A)(e), by substituting the following subparagraphs for subparagraphs (i) to (iii):

• “(i) a Department of State or a local authority, or

• (ii) a body established by an enactment,”;

• (d) in subsection (1B), by deleting paragraph (c);

• (e) in subsection (3)(c)(i), by deleting “subject to subparagraph (ii),”.

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

Amendment of section 10B of the Principal Act (special scheme for auctioneers).

• “(aaa) an insurer to whom paragraph (d) of section 3(5) applies—

  • (i) who took possession of those goods in connection with the settlement of a claim under a policy of insurance, and

  • (ii) whose disposal of the goods is deemed not to be a supply of the goods as provided by that paragraph,”.

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

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

Amendment of section 12E of the Principal Act (capital goods scheme).

• (a) in subsection (8), by substituting the following paragraph for paragraph (a):

• “(a) If a tenant who has an interest in immovable goods (other than a freehold equivalent interest) and who is the capital goods owner in respect of a refurbishment of those goods assigns or surrenders the interest during the adjustment period applicable to the refurbishment, the tenant—

  • (i) shall, in accordance with the formula set out in subsection (7)(b), calculate an amount in respect of the refurbishment, and

  • (ii) shall pay the amount as if it were tax due (as provided by section 19) for the taxable period in which the assignment or surrender occurs.”;

• (b) by substituting the following subsections for subsection (10):

• “(10) If a capital goods owner makes a transfer of a capital good to which this subsection applies—

  • (a) the transferor shall issue a copy of the capital good record to the transferee, and

  • (b) the transferee becomes the successor to the capital goods owner who transferred the capital good and is responsible for all obligations of that owner under this section from the date of the transfer of that good, as if—

    • (i) the total tax incurred and the amount deducted by the transferor in relation to the good were the total tax incurred and the amount deducted by the transferee, and

    • (ii) any adjustments required to be made under this section by the transferor had been made,

    and

  • (c) the transferee as successor shall use the information in the copy of the capital good record issued by the transferor in accordance with paragraph (a) for the purpose of calculating the tax chargeable or deductible by the successor in accordance with this section for the remainder of the adjustment period applicable to that good as from the date of its transfer.

• (10A) Subsection (10) applies to a transfer of a capital good if—

  • (a) the transfer is of a kind referred to in section 3(5)(b)(iii), and

  • (b) but for the application of section 3(5)(b), that transfer would be a supply—

    • (i) that is exempt in accordance with section 4B(2) or section 4C(2) or (6)(b), or

    • (ii) in respect of which tax is chargeable in accordance with section 4C(6)(a).”.

Amendment of section 15 of the Principal Act (charge of tax on imported goods).

Amendment of section 15A of the Principal Act (goods in transit).

Amendment of section 16 of the Principal Act (duty to keep records).

• “(5) The requirement to keep records in accordance with this section applies to the following:

  • (a) a record relating to exercising and terminating a landlord’s option to tax;

  • (b) a capital good record referred to in section 12E;

  • (c) a record relating to a joint option for taxation;

  • (d) the document relating to an assignment or surrender referred to in section 4C(8)(a).”.

Amendment of section 19 of the Principal Act (tax due and payable).

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

• “(4) A claim for a refund under this Act may be made only within 4 years after the end of the taxable period to which it relates.”.

Amendment of section 25 of the Principal Act (appeals).

• “(3) If an appeal is brought against an assessment or an amended assessment made on a taxable person for a taxable period, the person shall specify in the notice of appeal—

  • (a) each amount or matter in the assessment or amended assessment with respect to which the person is aggrieved, and

  • (b) the grounds in detail of the person’s appeal in relation to each such amount or matter.

• (4) The taxable person is not entitled to rely on any ground of appeal that is not specified in the notice of appeal unless the Appeal Commissioners are, or in the case of a rehearing of the appeal, the judge of the Circuit Court is, satisfied that the ground could not reasonably have been stated in that notice.”.

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

• (a) in subsection (1), by substituting “Subject to section 27A(10)” for “Subject to subsection (3) and sections 26(4) and 27(6)”;

• (b) in subsection (4), by substituting the following paragraph for paragraph (a):

• “(a) An estimation or assessment of tax under section 22 or 23 may be made at any time not later than 4 years—

  • (i) after the end of the taxable period to which the estimate or assessment relates, or

  • (ii) if the period for which the estimate or assessment is made consists of 2 or more taxable periods, after the end of the earlier or earliest taxable period within that period.”.

Amendment of section 32 of the Principal Act (regulations).

• (a) in subsection (1), by inserting the following paragraph after paragraph (ag):

• “(aga) the conditions under which paragraph 1(1) of Schedule 2 is applicable to a supply of goods;”;

• (b) in subsection (1), by repealing paragraphs (r), (v) and (y); and

• (c) in subsection (1)(xxxx), by substituting “section 10(3A).” for “section 10(3A);”.

Repeal of section 34 of the Principal Act (relief for stock-in-trade held on the specified day).

Amendment of section 35 of the Principal Act (special provisions for adjustment and recovery of consideration).

• (a) by repealing subsection (1);

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

• “(3) If, in relation to a supply of agricultural produce or an agricultural service by a flat-rate farmer, the farmer issues an invoice in which the flat-rate addition is stated separately, that addition is recoverable by the farmer as part of the consideration for the transaction.”.

SCHEDULE 4 Miscellaneous Technical Amendments in Relation to Tax

• (a) in section 81(2)(o) by substituting “a territory in respect of which there are not for the time being in force any arrangements providing for such relief.” for “any other territory.”,

• (b) in section 261(c)(i)(II) by deleting “of the Principal Act”,

• (c) in section 433 by substituting the following for subsection (4):

• “(4) For the purposes of this Part ‘director’ includes—

  • (a) any person occupying the position of director by whatever name called,

  • (b) any person in accordance with whose directions or instructions the directors are accustomed to act, and

  • (c) any person—

    • (i) who is a manager of the company or otherwise concerned in the management of the company’s trade or business, and

    • (ii) who is, either on his or her own or with one or more associates, the beneficial owner of, or able, directly or through the medium of other companies or by any other indirect means, to control, 20 per cent or more of the ordinary share capital of the company.”,

• (d) in the Table to section 458—

• (i) in Part 1 by inserting “Section 848A(7)” after “Section 489”, and

• (ii) in Part 2 by deleting “Section 848A(7)”,

• (e) in section 508 by inserting the following after subsection (8):

• “(9) The Revenue Commissioners may nominate in writing an inspector or other officer to perform any acts and discharge any functions authorised by this section to be performed or discharged by the Revenue Commissioners.”,

• (f) in section 630 by substituting the following for the definition of “ the Directive ”:

“ ‘the Directive’ means Council Directive 2009/133/EC of 19 October 2009 ²⁶ on the common system of taxation applicable to mergers, divisions, partial divisions, transfers of assets and exchanges of shares concerning companies of different Member States and to the transfer of the registered office of an SE or SCE between Member States;”,

• (g) in section 644C—

• (i) in subsection (18) by substituting “subsection (13) or (14)” for “subsection (2)”, and

• (ii) in subsection (25) by substituting “restricted loss” for “unrelieved loss”,

• (h) in section 766A—

• (i) in subsection (4B)(b)(ii)(II) by substituting “of the excess remaining as reduced” for “by which the excess remaining is reduced”, and

• (ii) in subsection (8) by substituting “section 960H(2)” for “section 1006A(2)”,

• (i) in section 960A by deleting the reference to subsection (1) at the beginning of that section,

• (j) in section 960N—

• (i) in subsection (3) by substituting “Land and Conveyancing Law Reform Act 2009” for “Judgement Mortgage (Ireland) Act 1850 or the Judgement Mortgage (Ireland) Act 1858”, and

• (ii) in subsection (7) by substituting “section” for “sections”,

• (k) in section 980(8B) by substituting “subsection” for “section”, and

• (l) in section 1078(9) by substituting “sections 26(3D) and 27A(16) of the Value-Added Tax Act 1972” for “section 27A(16) of the Value-Added Tax Act 1972”.

• (a) in section 8(6) by substituting “subsection (3), subsection (4A)” for “subsection (3)”,

• (b) in section 12(5) by substituting “has been stamped, or is not required under Regulations made pursuant to section 17A to be stamped,” for “has been stamped”, and

• (c) in section 80(10)(a) by substituting “Member State of the European Union or in an EEA State within the meaning of section 80A” for “Member State of the European Union”.

• (a) in section 2(1) in the definition of “the Tax Acts” by substituting “section 1(2)” for “section 2”,

• (b) in section 45A(5) by substituting “€3,000” for “€1,520”, and

• (c) in section 109(4) by substituting “€4,000” for “€1,265”.

• (a) in section 1(1) by substituting the following definition for the definition of “ intra-Community acquisition of goods”:

“ ‘intra-Community acquisition’, in relation to goods, has the meaning assigned to it by section 3A;”,

• (b) in section 3A(1) by substituting “In this Act, ‘intra-Community acquisition ’, in relation to goods, means the acquisition” for “In this Act ‘intra-Community acquisition of goods’ means the acquisition”,

• (c) in section 8(2)(d)(ii) by substituting “subsection (2)(aa)” for “section (2)(aa)”,

• (d) in section 17(7) by substituting “An invoice, credit note or document required to be issued in accordance with this section” for “An invoice or credit note”,

• (e) in section 19(3A) by substituting “a return and remittance of the amount payable (if any)” for “a return and remittance”,

• (f) in section 26 by inserting the following after subsection (3C) (inserted by the Finance Act 2010):

• “(3D) In proceedings for recovery of a penalty under this Act—

  • (a) a certificate signed by an officer of the Revenue Commissioners which certifies that the officer has inspected the relevant records of the Revenue Commissioners and that it appears from them that, during a stated period, stated particulars or stated returns were not furnished by the defendant shall be evidence until the contrary is proved that the defendant did not, during that period, furnish the particulars or return,

  • (b) a certificate signed by an officer of the Revenue Commissioners which certifies that the officer has inspected the relevant records of the Revenue Commissioners and that it appears from them that a stated document was duly sent to the defendant on a stated day shall be evidence until the contrary is proved that that person received that document in the ordinary course,

  • (c) a certificate signed by an officer of the Revenue Commissioners which certifies that the officer has inspected the relevant records of the Revenue Commissioners and that it appears from them that a stated notice was not issued by them to the defendant shall be evidence until the contrary is proved that the defendant did not receive the notice in question,

  • (d) a certificate signed by an officer of the Revenue Commissioners which certifies that the officer has inspected the relevant records of the Revenue Commissioners and that it appears from them that, during a stated period, the defendant was an accountable person or was not an accountable person shall be evidence until the contrary is proved that, during that period, the defendant was an accountable person or was not an accountable person, as the case may be,

  • (e) a certificate certifying as provided for in paragraph (a), (b), (c) or (d) and purporting to be signed by an officer of the Revenue Commissioners may be tendered in evidence without proof and shall be deemed, until the contrary is proved, to have been signed by an officer of the Revenue Commissioners.”,

and

• (g) in section 27A(21)(c) by substituting “from the date on which the goods were detained under that paragraph, whichever is the earlier, those goods shall be seized” for “from the date on which the said goods were detained under the said subsection, whichever is the earlier, the said goods shall be seized”.

• “(a) in section 6(1)(c) by inserting the following after subparagraph (ii):

‘(iia) in paragraph (c)(ii)—

- (I) by substituting “Table to this subsection” for “Table to this section”, and

- (II) by substituting “24,000” for “15,000”,

  and’,”.

• (i) subparagraphs (a) to (c) and (e) to (l) have effect as on and from the passing of this Act, and

• (ii) subparagraph (d) is deemed to have come into force and have taken effect as on and from 6 April 2001.

• (b) As respects paragraph 2—

• (i) subparagraph (a) applies as respects penalties incurred on or after 24 December 2008,

• (ii) subparagraph (b) applies as on and from 30 December 2009, and

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

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

• (d) As respects paragraph 4—

• (i) subparagraphs (a) and (b) have effect as on and from 1 January 2010, and

• (ii) subparagraphs (c) to (g) have effect as on and from the passing of this Act.

• (e) Subsection (2) of section 6 of the Finance (No. 2) Act 2008 applies to subsection (1) of that section as amended by section 30(4)(a) of the Finance Act 2009 and paragraph 5 of this Schedule.

Footnotes