Finance Act 2013

(a) in the case of a chargeable period (within the meaning of section 321(2) of the Principal Act) which is an accounting period of a company, as respects chargeable periods that start on or after 1 January 2013, and

(b) in a case other than that referred to in paragraph (a), as respects the year of assessment (within the meaning of section 2(1) of the Principal Act) 2013 and subsequent years of assessment.

93. Professional services withholding tax.

93.— (1) Chapter 1 of Part 18 of the Principal Act is amended—

(a) in section 520(1) by inserting the following definitions:

“ ‘partnership trade or profession’ means a trade or profession carried on by two or more persons in partnership;

‘precedent partner’, in relation to a partnership and a partnership trade or profession, has the same meaning as in section 1007;”,

(b) in section 520(1) by substituting the following for the definition of “specified person”:

“ ‘specified person’, in relation to a relevant payment, means the person to whom that payment is made but, in a case where the relevant payment (including a payment to which section 522 applies) is in relation to a professional service that is provided in the conduct of a partnership trade or profession, means each person who is a partner in the partnership;”,

(c) in section 522(a) by substituting “the insurer shall, subject to section 529A, discharge” for “the insurer shall discharge”,

(d) in section 523(1)(b) by substituting “The specified person or, where section 529A applies, the partnership” for “The specified person”,

(e) in section 523(2) by substituting the following for paragraph (a):

“(a) in accordance with section 522 or 529A, a relevant payment has been made to a practitioner or, as the case may be, a partnership by an authorised insurer, and”,

(f) in section 523(2) by substituting “the practitioner or, as the case may be, the partnership” for “the practitioner” in each place,

(g) in section 524(1) by substituting “Subject to subsection (1A), the provisions” for “The provisions”,

(h) in section 524 by inserting the following after subsection (1):

“(1A) (a) Where a relevant payment (including a payment to which section 522 applies) is made in accordance with section 529A(1), the precedent partner shall furnish the tax number of the partnership to the accountable person.

(b) For the purposes of paragraph (a), ‘tax number’ in relation to a partnership means—

(i) the registration number allocated by an inspector in relation to the operation by the partnership of value-added tax, or any other tax, or the reference number stated on any return, form or notice issued by an inspector in relation to the partnership, or

(ii) where appropriate, the tax reference of the partnership in another country.”,

(i) in section 524(2)—

(i) by inserting “or, as the case may be, the precedent partner has complied with subsection (1A),” after “subsection (1),”,

(ii) in paragraph (a) by inserting “or, as the case may be, of the partnership” after “specified person”, and

(iii) in paragraph (b) by inserting “or, as the case may be, the partnership’s tax number as furnished in accordance with subsection (1A),” after “subsection (1)”,

(j) in section 524 by inserting the following after subsection (2):

“(3) For the purposes of this section, an accountable person may—

(a) require a specified person or, as the case may be, a precedent partner to provide evidence from the Revenue Commissioners that the income tax or corporation tax number of the specified person or, as the case may be, the tax number (referred to in subsection (1A)(b)(i)) of the partnership, that is provided to the accountable person, relates to that specified person or, as the case may be, that partnership, or

(b) request confirmation from the Revenue Commissioners as to whether the income tax or corporation tax number that is provided to the accountable person by a specified person or, as the case may be, the tax number (referred to in subsection (1A)(b)(i)) of a partnership that is provided by a precedent partner, relates to that specified person or, as the case may be, that partnership.”,

(k) in section 525(2) by inserting “or, where section 529A applies, each partnership” after “each specified person”,

(l) in section 526 by substituting the following for subsection (3):

“(3) The specified person shall, where requested by the appropriate inspector, furnish the following in respect of each amount of appropriate tax included in a claim under subsection (1) or (2)—

(a) the form given to the specified person by an accountable person in accordance with section 524(2), or

(b) in the case of a specified person who is a partner in relation to a partnership trade or profession, the documentation referred to in section 529A(3).”,

(m) in section 526(4) by substituting “which is included in relation to the specified person in the forms or, as the case may be, the documentation referred to in subsection (3)” for “which is included in the forms furnished in accordance with subsection (3)”,

(n) in section 526 by inserting the following after subsection (4):

“(5) References in this section to corporation tax chargeable and to income tax chargeable shall be construed in accordance with the definition of ‘amount of tax chargeable’ in section 959A.”,

(o) in section 527(1) by substituting “make an offset or interim refund” for “make such refund” in each place,

(p) in section 527(2)(b) by deleting “(whether by credit for appropriate tax or otherwise)”,

(q) in section 527(2)(c) by inserting “or, in the case of a specified person who is a partner in relation to a partnership trade or profession, the documentation referred to in section 529A(3)” after “section 524(2)”,

(r) in section 527 by substituting the following for subsection (3):

“(3) (a) The amount of the tax available for offset or interim refund shall be the excess of the total of the appropriate tax not already repaid under the provisions of this section, which is included in relation to the specified person in the forms or, as the case may be, the documentation referred to in subsection (2)(c), over an amount equivalent to the amount of tax referred to in subsection (2)(b).

(b) Where an excess arises in accordance with paragraph (a), the excess shall be offset under section 960H to the extent that the specified person has a liability (within the meaning of that section) and any balance of the excess shall, subject to the Acts, be refunded to the specified person.”,

(s) in section 527(4)(a) by substituting “make an offset or interim refund” for “make an interim refund”,

(t) in section 527(4)(b) by substituting “the offset or interim refund” for “the interim refund”,

(u) in section 527(4)(b) by substituting the following for sub-paragraph (ii):

“(ii) the amount of appropriate tax deducted from relevant payments in relation to the specified person in respect of which forms or, as the case may be, the documentation have been furnished in accordance with subsection (2)(c) after deducting from that amount any amount of such tax already offset or refunded in relation to the period for which the claim to a refund is made.”,

(v) in section 527(4)(c) by substituting “offset or refund” for “refund”,

(w) in section 527 by substituting the following for subsection (5):

“(5) Where the specified person claims and proves the presence of particular hardship, the Revenue Commissioners may waive, in whole or in part, one or more than one of the conditions for the making of an offset or refund specified in this section and, where they so waive such a condition or conditions, they shall determine, having regard to all the circumstances and taking into account the objects and intentions of subsections (1) to (4), an amount of an offset or refund or a further offset or refund which they consider to be just and reasonable and they shall make such offset or refund or, as the case may be, such further offset or refund accordingly.”,

and

(x) by inserting the following after section 529:

“Partnerships.

529A.— (1) Subject to the provisions of this section, where a professional service is provided in the conduct of a partnership trade or profession then, for the purposes of this Chapter, an accountable person may make a relevant payment (including a payment to which section 522 applies) in relation to that service in the name of the partnership.

(2) Where a relevant payment (including a payment to which section 522 applies) is in relation to a professional service that is provided in the conduct of a partnership trade or profession, then for the purposes of sections 520(2), 526 and 527—

(a) the relevant payment shall be deemed to have been made to each person who is a partner in the partnership in the proportion in which profits or gains of the partnership trade or profession for the chargeable period involved are to be apportioned amongst the partners, and

(b) appropriate tax deducted from the relevant payment shall be apportioned solely between the partners and in the same proportion referred to in paragraph (a).

(3) Where an apportionment as referred to in subsection (2) applies to a relevant payment and to the appropriate tax deducted from that payment, the precedent partner shall, for the purposes of sections 526 and 527, provide details of the apportionment that applies to the payment and the appropriate tax deducted, and the basis for that apportionment, in a statement issued to each partner in the partnership, together with a copy of the form given to the precedent partner by the accountable person in accordance with section 524(2).

(4) The statement referred to in subsection (3) may be issued in writing or by electronic means (within the meaning of section 917EA) and shall be in such form as may be approved by the Revenue Commissioners for that purpose.”.

(2) Schedule 13 to the Principal Act is amended—

(a) by deleting paragraphs 131, 133, 163, 165 and 166, and

(b) by inserting the following after paragraph 188:

“189. Qualifications and Quality Assurance Authority of Ireland.

(3) (a) Subject to paragraph (b), this section applies from the date of the passing of this Act.

(b) Paragraph (b) of subsection (2) applies as and from 1 May 2013.

94. Tax clearance certificates.

94.— The Principal Act is amended—

(a) in section 1094(1), in the definition of “the Acts”, by inserting the following after paragraph (e):

“(f) the statutes relating to stamp duty and to the management of that duty,

(g) the Capital Acquisitions Tax Consolidation Act 2003, and the enactments amending or extending that Act,”,

and

(b) in section 1095(1), in the definition of “the Acts”, by inserting the following after paragraph (f):

“(g) the statutes relating to stamp duty and to the management of that duty,

(h) the Capital Acquisitions Tax Consolidation Act 2003, and the enactments amending or extending that Act,”.

95. Returns of income, partnership returns and returns of profits: accounts information requirements.

95.— The Principal Act is amended—

(a) in section 879(2)(c) by substituting “such information, accounts, statements, and” for “such”,

(b) in section 880(2)(c) by substituting “such information, accounts, statements, and” for “such”, and

(c) in section 884 by inserting the following after subsection (2A):

“(2B) In the case of a company which—

(a) is not resident in the State,

(b) carries on a trade in the State through a branch or agency, and

(c) is required to deliver a return under this section for a period,

the authority to require the delivery of accounts as part of the return is limited to such accounts, prepared in respect of the branch, agency or company concerned, as, together with such documents as may be annexed to those accounts, contain sufficient information to enable the chargeable profits, within the meaning of section 25(2), of the company to be determined.”.

96. Amendment of section 960E (collection of tax, issue of demands, etc.) of Principal Act.

96.— Section 960E of the Principal Act is amended by inserting the following after subsection (2):

“(2A) (a) In this subsection ‘approved person’ shall be construed in accordance with section 917G.

(b) Without prejudice to the generality of subsection (2), the Collector-General may issue a demand by electronic means (within the meaning of section 917EA) to an approved person or to a person who is required to deliver a return and pay tax in accordance with regulations made by the Revenue Commissioners under section 917EA.”.

97. Amendment of Part 33 (anti-avoidance) of Principal Act.

97.— (1) Part 33 of the Principal Act is amended—

(a) in section 811(1)(a) in the definition of “the Acts” by deleting subparagraph (v) and substituting “stamp duty, and” for “stamp duty,” in subparagraph (vi) and by inserting the following after subparagraph (vi):

“(vii) Part 18D,”,

(b) in section 811A—

(i) by deleting subsection (1C), and

(ii) in subsection (3)(b)(i) by deleting “the application of subsection (1C) to the transaction concerned or”,

and

(c) in section 817D(1) in the definition of “the Acts” by deleting paragraph (c) and substituting “those duties, and” for “those duties,” in paragraph (g) and by inserting the following after paragraph (g):

“(h) Part 18D,”.

(2) (a) Paragraph (a) of subsection (1) applies to any transaction (within the meaning of section 811(1)(a) of the Principal Act) undertaken or arranged on or after 13 February 2013.

(b) Paragraph (b) of subsection (1) applies as respects any transaction (within the meaning aforesaid)—

(i) where the whole or any part of the transaction is undertaken or arranged on or after 19 February 2008, or

(ii) the whole of which is undertaken or arranged before that date, in so far as it gives rise to, or would but for section 811 of the Principal Act give rise to—

(I) a reduction, avoidance, or deferral of any charge or assessment to tax, or part thereof, where the charge or assessment arises only by virtue of another transaction or other transactions carried out wholly on or after 19 February 2008, or

(II) a refund or payment of an amount, or of an increase in an amount of tax, or part thereof, refundable or otherwise payable to a person where, but for section 811 of the Principal Act, that amount or increase in the amount would become first so refundable or otherwise payable to the person on or after 19 February 2008.

(c) (i) In this paragraph “disclosable transaction”, “promoter” and “relevant date” have the same meaning as in Chapter 3 of Part 33 of the Principal Act.

(ii) Paragraph (c) of subsection (1) applies to—

(I) a promoter, in the case of any disclosable transaction in respect of which the relevant date falls on or after 13 February 2013, and

(II) a person referred to in section 817F, 817G or 817H(1) of the Principal Act who enters into any transaction forming part of a disclosable transaction where the whole of the disclosable transaction is undertaken on or after 13 February 2013.

98. Amendment of section 886 (obligation to keep certain records) of Principal Act.

98.— Section 886 of the Principal Act is amended in subsection (4) by deleting paragraph (b).

99. Provisions relating to exchanging information with tax authorities in certain other territories.

99.— (1) For the purposes of assisting the prevention and detection of tax evasion, by means of the exchange of information between the Revenue Commissioners and the tax authorities of certain other territories, the Principal Act is amended—

(a) in section 826(7) by inserting “or any Protocol to the Convention” after “the Convention” in each place,

(b) in section 912A(1) by substituting the following for the definition of “foreign tax”:

“ ‘foreign tax’ means a tax chargeable under the laws of a territory in relation to which—

(a) arrangements (in this section referred to as ‘the arrangements’) having the force of law by virtue of section 826 or 898P of this Act or section 106 of the Capital Acquisitions Tax Consolidation Act 2003 apply, or

(b) the Convention on Mutual Administrative Assistance in Tax Matters which was done at Strasbourg on 25 January 1988, or any Protocol to the Convention (such Convention or Protocol, as the case may be, referred to in this section as ‘the Convention’), having the force of law by virtue of section 826, applies;”,

and

(c) in section 912A(2) by substituting “in the arrangements or in the Convention” for “in the arrangements”.

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

100. Personal Insolvency Act 2012: consequential amendments relating to tax.

100.— (1) The Taxes Consolidation Act 1997 is amended—

(a) in section 71 by inserting the following after subsection (4A):

“(4B) Income arising to a person from property situated outside the State which, if it had arisen from property in the State, would be chargeable under Case V of Schedule D shall include income from any such property outside the State transferred by that person to another person to hold in trust pursuant to the terms of a Debt Settlement Arrangement or a Personal Insolvency Arrangement entered into under the Personal Insolvency Act 2012.”,

(b) in section 96(1) by substituting the following for the definition of “the person chargeable”:

“ ‘the person chargeable’ means the person entitled to the profits or gains arising from—

(a) any rent in respect of any premises, and

(b) any receipts in respect of any easement,

and for the purposes of this definition a debtor, within the meaning of section 2 of the Personal Insolvency Act 2012, who transfers property to a person to hold in trust pursuant to the terms of a Debt Settlement Arrangement or a Personal Insolvency Arrangement entered into under that Act, shall be treated as remaining entitled to such profits or gains arising during the period in which the property is held in trust by that person;”,

(c) in section 311 by inserting the following after subsection (3):

“(3A) For the purposes of subsection (3), any transfer of property by a person to another person, pursuant to a Debt Settlement Arrangement or a Personal Insolvency Arrangement entered into under the Personal Insolvency Act 2012, whereby such property is held in trust for the creditors of the person making the transfer shall not, where that property is an industrial building or structure (within the meaning of section 268), be treated as an exchange of property.”,

(d) in section 372AP by inserting the following after subsection (7):

“(7A) For the purposes of subsection (7), any transfer of property by a person to another person, pursuant to a Debt Settlement Arrangement or a Personal Insolvency Arrangement entered into under the Personal Insolvency Act 2012, whereby such property is held in trust for the creditors of the person making the transfer shall not, where that property is a house which is a qualifying premises or a special qualifying premises, be treated as the passing of the ownership of the lessor’s interest in that property to another person.”,

and

(e) by substituting the following for section 569:

“569.— (1) In this section—

‘deed of arrangement’ means a deed of arrangement to which the Deeds of Arrangement Act 1887 applies;

‘insolvent person’ means an individual who is insolvent and who has entered into a Debt Settlement Arrangement or a Personal Insolvency Arrangement (both within the meaning of section 2 of the Personal Insolvency Act 2012) with his or her creditors;

‘relevant person’ means a personal insolvency practitioner (within the meaning of the Personal Insolvency Act 2012) who holds the assets of an insolvent person in trust for the benefit of creditors of that insolvent person under a Debt Settlement Arrangement or a Personal Insolvency Arrangement (both within the meaning aforesaid).

(2) In relation to assets held by a person as trustee or assignee in bankruptcy or under a deed of arrangement or by a relevant person, the Capital Gains Tax Acts shall apply as if the assets were vested in, and the acts of the trustee, assignee or relevant person in relation to the assets were the acts of, the bankrupt, debtor or insolvent person (acquisitions from or disposals to such person by the bankrupt, debtor or insolvent person being disregarded accordingly), and tax in respect of any chargeable gains which accrue to any such trustee, assignee or relevant person shall be assessable on and recoverable from such trustee, assignee or relevant person.

(3) Assets held by a trustee or assignee in bankruptcy or under a deed of arrangement or by a relevant person at the death of the bankrupt, debtor or insolvent person shall for the purposes of the Capital Gains Tax Acts be regarded as held by a personal representative of the deceased, and—

(a) subsection (2) shall not apply after the death, and

(b) section 573(2) shall apply as if any assets held by a trustee or assignee in bankruptcy or under a deed of arrangement or by a relevant person at the death of the bankrupt, debtor or insolvent person were assets of which the deceased was competent to dispose and which then devolved on the trustee or assignee in bankruptcy or the relevant person as if the trustee or assignee in bankruptcy or the relevant person were a personal representative.

(4) Assets vesting in a trustee in bankruptcy or a relevant person after the death of the bankrupt, debtor or insolvent person shall for the purposes of the Capital Gains Tax Acts be regarded as held by a personal representative of the deceased, and subsection (2) shall not apply.”.

(2) The Capital Acquisitions Tax Consolidation Act 2003 is amended in section 82(1) by inserting the following after paragraph (ca):

“(cb) any benefit arising out of the discharge of a debt under a Debt Relief Notice (within the meaning of section 25 of the Personal Insolvency Act 2012) or arising out of the discharge or reduction in the amount of a debt under a Debt Settlement Arrangement or a Personal Insolvency Arrangement (both within the meaning of section 2 of that Act) other than by reason of payment of that debt;”.

(3) The Personal Insolvency Act 2012 is amended—

(a) in section 65(2)(e) by inserting the following after subparagraph (i):

“(ia) make provision for the payment of all tax liabilities incurred by the debtor, or by the personal insolvency practitioner, under the Taxes Consolidation Act 1997 during the administration of the Arrangement and—

(I) such tax liabilities of the personal insolvency practitioner shall be payable in priority to any payments to creditors, and

(II) any failure by the debtor to comply with the terms of the provision shall be a breach of the Arrangement such that the Collector-General (within the meaning of the Taxes Consolidation Act 1997) may withdraw his or her agreement under section 58 to accept the compromise contained in the Arrangement,”,

and

(b) in section 99(2)(f) by inserting the following after subparagraph (i):

“(ia) make provision for the payment of all tax liabilities incurred by the debtor, or by the personal insolvency practitioner, under the Taxes Consolidation Act 1997 during the administration of the Arrangement and—

(I) such tax liabilities of the personal insolvency practitioner shall be payable in priority to any payments to creditors, and

(II) any failure by the debtor to comply with the terms of the provision shall be a breach of the Arrangement such that the Collector-General (within the meaning of the Taxes Consolidation Act 1997) may withdraw his or her agreement under section 92 to accept the compromise contained in the Arrangement,”.

(4) (a) Paragraphs (a), (b), (c) and (d) of subsection (1) and subsection (3) apply on and from the date of the passing of this Act.

(b) Paragraph (e) of subsection (1) applies to disposals made on or after the date of the passing of this Act.

(c) Subsection (2) applies to gifts and inheritances (both within the meaning of the Capital Acquisitions Tax Consolidation Act 2003) taken on or after the date of the passing of this Act.

101. Amendment of section 911 (valuation of assets) of Principal Act.

101.— The Taxes Consolidation Act 1997 is amended by substituting the following for section 911:

“Valuation of assets.

911.— (1) In this section—

‘the Acts’ has the same meaning as in section 1078;

‘authorised person’ means—

(a) an inspector or other Revenue officer mentioned in Part 41A, or

(b) a person, suitably qualified for the purposes of ascertaining the value of an asset, authorised in writing by the Revenue Commissioners;

‘value’, in relation to any asset, means market value, current use value or such other value as the context requires for the purposes of the Acts.

(2) For the purposes of the Acts, an authorised person may inspect any asset (and where the asset is land enter on the land) for the purpose of ascertaining its value and reporting that value to the Revenue Commissioners, and the person having the custody or possession of that asset (or being the occupier in the case of premises) shall permit the authorised person, on producing if so requested evidence of his or her authorisation, to inspect the asset (and where the asset is land to enter on it) at such reasonable times as the Revenue Commissioners may consider necessary.

(3) (a) Notwithstanding subsection (2) an authorised person 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 authorised person of a warrant issued by a Judge of the District Court expressly authorising the authorised person to so enter.

(b) A Judge of the District Court may issue a warrant under paragraph (a) if satisfied by information on oath that it is proper to do so for the purposes of the Acts.

(4) Where the Revenue Commissioners require a valuation to be made by an authorised person, the costs of such valuation shall be defrayed by the Revenue Commissioners.”.

102. Amendment of section 851A (confidentiality of taxpayer information) of Principal Act.

102.— Section 851A of the Principal Act is amended—

(a) in subsection (3) by inserting “or any person to whom taxpayer information is disclosed” after “Revenue officer”, and

(b) in subsection (8) by deleting “and” in paragraph (i) and substituting “enactment, and” for “enactment.” in paragraph (j) and by inserting the following after paragraph (j):

“(k) where a person is engaged by or on behalf of the Revenue Commissioners for the purposes of carrying out work relating to the administration of any taxes or duties under the care and management of the Revenue Commissioners by virtue of the Acts, taxpayer information may be disclosed to the person for those purposes, and that information shall not be used by that person for any other purpose.”.

103. Miscellaneous amendments: civil partners.

103.— (1) The Principal Act is amended—

(a) in section 1031J by inserting the following after subsection (1):

“(1A) In this section a reference to a child of a civil partner includes a child in respect of whom the civil partner was at any time before the making of the maintenance arrangement concerned entitled to relief under section 465.”,

(b) in section 1031J(2)(a) by inserting the following after “maintenance arrangement”:

“relating to the civil partnership for the benefit of his or her child, or for the benefit of the other civil partner being payments—

(i) which are made at a time when one civil partner is not living with the other,

(ii) the making of which is legally enforceable, and

(iii) which are annual or otherwise periodical.”,

(c) in section 1031J(2) by substituting the following for paragraph (b):

“(b) For the purposes of this section and section 1031K, but subject to paragraph (c), a payment, whether conditional or not, which is made directly or indirectly by a civil partner or former civil partner under or pursuant to a maintenance arrangement relating to the civil partnership concerned (other than a payment of which the amount, or the method of calculating the amount, is specified in the maintenance arrangement and from which, or from the consideration for which, neither a child of the civil partner making the payment nor the other civil partner derives any benefit) shall be deemed to be made for the benefit of his or her civil partner or former civil partner.”,

(d) in section 1031J(2) by inserting the following after paragraph (b):

“(c) Where the payment, in accordance with the maintenance arrangement, is made or directed to be made for the use and benefit of a child of the civil partner making the payment, or for the maintenance, support, education or other benefit of such a child, or in trust for such a child, and the amount or the method of calculating the amount of such payment so made or directed to be made is specified in the maintenance arrangement, that payment shall be deemed to be made for the benefit of such child, and not for the benefit of any other person.”,

(e) in section 1031J by inserting the following after subsection (3):

“(3A) Notwithstanding anything in the Income Tax Acts, as respects any payment to which this section applies made directly or indirectly by a civil partner to which the maintenance arrangement concerned relates for the benefit of his or her child—

(a) the person making the payment shall not be entitled on making the payment to deduct and retain out of the payment any sum representing any amount of income tax on the payment,

(b) the payment shall be deemed for the purposes of the Income Tax Acts not to be income of the child,

(c) the total income for any year of assessment of the civil partner who makes the payment shall be computed for the purposes of the Income Tax Acts as if the payment had not been made, and

(d) for the purposes of section 465(6), the payment shall be deemed to be an amount expended on the maintenance of the child by the civil partner who makes the payment and, notwithstanding that the payment is made to the other civil partner to be applied for or towards the maintenance of the child and is so applied, it shall be deemed for the purposes of that section not to be an amount expended by that other civil partner on the maintenance of the child.”,

and

(f) in section 1031O by substituting the following for subsection (1):

“(1) Notwithstanding any other provision of the Capital Gains Tax Acts, where by virtue or in consequence of—

(a) an order made under Part 12 of the Civil Partnership and Certain Rights and Obligations of Cohabitants Act 2010, on or following the granting of a decree of dissolution or a dissolution deemed under section 5(4) of that Act to be a dissolution under section 110 of that Act, or

(b) a deed of separation, agreement, arrangement or any other act giving rise to a legally enforceable obligation and made or done in consideration or in consequence of living separately in the circumstances referred to in section 1031A(2),

either of the civil partners concerned disposes of an asset to the other civil partner, then, subject to subsection (3), both civil partners shall be treated for the purposes of the Capital Gains Tax Acts as if the asset was acquired from the civil partner making the disposal for a consideration of such amount as would secure that on the disposal neither a gain nor a loss would accrue to the civil partner making the disposal.”.

(2) The Capital Acquisitions Tax Consolidation Act 2003 is amended—

(a) in section 5(4) by substituting the following for “under which a relative of the person, the civil partner of the person, or a child of the civil partner of the person, becomes”:

“under which—

(a) a relative of the person,

(b) the civil partner of the person,

(c) a child of the civil partner of the person,

(d) any child of a child of the civil partner of the person,

(e) the civil partner of a person who is by virtue of section 2(4)(b) or (c) a relative of the person, or

(f) the civil partner of a child or the child of a child of the civil partner of a person,

becomes”,

(b) in section 27(1) by substituting the following for the definition of “group of shares”:

“ ‘group of shares’, in relation to a private company, means the aggregate of the shares in the company of—

(a) the donee or successor,

(b) the relatives, civil partner, children, or children of the children of the civil partner, of the donee or successor,

(c) the civil partners of persons who are by virtue of section 2(4)(b) or (c) relatives of the donee or successor,

(d) the civil partners of any children or any children of the children of the civil partner of the donee or successor,

(e) nominees of the donee or successor,

(f) nominees of—

(i) relatives of the donee or successor,

(ii) the civil partner of the donee or successor,

(iii) children or children of the children of the civil partner of the donee or successor,

(iv) the civil partners of persons who are by virtue of section 2(4)(b) or (c) relatives of the donee or successor, or

(v) the civil partners of any children or any children of the children of the civil partner of the donee or successor,

and

(g) the trustees of a settlement whose objects include—

(i) the donee or successor,

(ii) relatives of the donee or successor,

(iii) the civil partner of the donee or successor,

(iv) the children or children of the children of the civil partner of the donee or successor,

(v) the civil partners of persons who are by virtue of section 2(4)(b) or (c) relatives of the donee or successor, or

(vi) the civil partners of any children or any children of the children of the civil partner of the donee or successor;”,

(c) in section 27(2)(b)(i) by substituting the following for clause (III):

“(III) the—

(A) relatives, civil partner, children or children of the children of the civil partner,

(B) civil partners of persons who are by virtue of section 2(4)(b) or (c) relatives, or

(C) civil partners of the children or the children of the children of the civil partner,

of the donee or successor;”,

(d) in section 27(2)(b)(i) by substituting the following for clause (V):

“(V) any nominees of—

(A) the relatives, the civil partner, children or children of the children of the civil partner,

(B) the civil partners of persons who are by virtue of section 2(4)(b) or (c) relatives, or

(C) the civil partners of the children or the children of the children of the civil partner,

of the donee or successor;”,

(e) in section 27(2)(b)(i)(VI) by substituting the following for subclause (B):

“(B) any—

(ai) relatives, civil partner, children or children of the children of the civil partner,

(aii) civil partners of persons who are by virtue of section 2(4)(b) or (c) relatives, or

(aiii) civil partners of children or children of the children of the civil partner,

of the donee or successor,”,

(f) in section 27(3) by substituting the following for paragraph (b):

“(b) the—

(i) relatives, civil partner, children or children of the children of the civil partner,

(ii) civil partners of persons who are by virtue of section 2(4)(b) or (c) relatives, or

(iii) civil partners of the children or the children of the children of the civil partner,

of the donee or successor;”,

(g) in section 27(3) by substituting the following for paragraph (d):

“(d) nominees of—

(i) the relatives, the civil partner, children or children of the children of the civil partner,

(ii) the civil partners of persons who are by virtue of section 2(4)(b) or (c) relatives, or

(iii) the civil partners of the children or the children of the children of the civil partner,

of the donee or successor;”,

(h) in section 27(3)(e) by substituting the following for subparagraph (ii):

“(ii) the—

(I) relatives, the civil partner, children or children of the children of the civil partner,

(II) civil partners of persons who are by virtue of section 2(4)(b) or (c) relatives, or

(III) civil partners of the children or the children of the children of the civil partner,

of the donee or successor,”,

and

(i) in section 27(4)(a) by substituting the following for subparagraph (i):

“(i) persons who are—

(I) relatives of any other person,

(II) the civil partner of any other person,

(III) children or children of the children of the civil partner of any other person,

(IV) the civil partners of persons who are by virtue of section 2(4)(b) or (c) relatives of any other person, or

(V) the civil partners of the children or the children of the children of the civil partner of any other person,

together with that other person,”.

(3) (a) Subsection (1) shall have effect as if it had come into operation for the year of assessment (within the meaning of the Income Tax Acts and Capital Gains Tax Acts) 2011 and each subsequent year of assessment.

(b) Subsection (2) shall have effect as if it had come into operation as respects a gift (within the meaning of the Capital Acquisitions Tax Consolidation Act 2003) or an inheritance (within that meaning) taken on or after 1 January 2011.

104. Amendment of Schedule 24A (arrangements made by the Government with the government of any territory outside the State in relation to affording relief from double taxation and exchanging information in relation to tax) to Principal Act.

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

(a) in Part 1 by inserting the following after paragraph 10:

“10A. The Double Taxation Relief (Taxes on Income and Capital Gains) (Arab Republic of Egypt) Order 2013 (S.I. No. 27 of 2013).”,

(b) in Part 1 by inserting the following after paragraph 33:

“33A. The Double Taxation Relief (Taxes on Income and Capital Gains) (State of Qatar) Order 2013 (S.I. No. 28 of 2013).”,

(c) in Part 1 by substituting the following for paragraph 41:

“41. The Double Taxation Relief (Taxes on Income and Capital) (Swiss Confederation) Order 1967 (S.I. No. 240 of 1967), the Double Taxation Relief (Taxes on Income and Capital) (Swiss Confederation) Order 1984 (S.I. No. 76 of 1984) and the Double Taxation Relief (Taxes on Income and on Capital) (Swiss Confederation) Order 2013 (S.I. No. 30 of 2013).”,

(d) in Part 1 by inserting the following between paragraphs 43 and 43A:

“43AA. The Double Taxation Relief (Taxes on Income and on Property) (Republic of Uzbekistan) Order 2013 (S.I. No. 31 of 2013).”,

(e) in Part 3 by inserting the following after paragraph 8D:

“8E. The Exchange of Information Relating to Taxes (San Marino) Order 2013 (S.I. No. 29 of 2013).”,

(f) in Part 3 by inserting the following after paragraph 9:

“9A. The Agreement to Improve Tax Compliance and Provide for Reporting and Exchange of Information concerning Tax Matters (United States of America) Order 2013 (S.I. No. 33 of 2013).”,

and

(g) by inserting the following after Part 3:

“PART 4

The Mutual Assistance in Tax Matters Order 2013 (S.I. No. 34 of 2013).”.

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

105. Miscellaneous technical amendments in relation to tax.

105.— The enactments specified in Schedule 2—

(a) are amended to the extent and in the manner specified in paragraphs 1to4of that Schedule, and

(b) apply and come into operation in accordance with paragraph 5of that Schedule.

106. Capital Services Redemption Account.

106.— (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;

“sixtieth 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 2013, subsection (3) of section 139 of the Finance Act 2012 shall have effect with the substitution of “€80,653,198” for “€118,068,355”.

(3) A sum of €1,561,234 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 2013.

(4) The sixtieth 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 sixtieth additional annuity, not exceeding €1,200,000 in any financial year, may be applied toward defraying the interest on the public debt.

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

107. Care and management of taxes and duties.

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

108. Short title, construction and commencement.

108.— (1) This Act may be cited as the Finance Act 2013.

(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 income levy, Part 18A of the Taxes Consolidation Act 1997,

(c) in so far as it relates to universal social charge, Part 18D of the Taxes Consolidation Act 1997,

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

(e) 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.

(5) Part 4shall 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 in so far as it relates to—

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

(b) income levy, shall be construed together with Part 18A of the Taxes Consolidation Act 1997,

(c) universal social charge, shall be construed together with Part 18D of the Taxes Consolidation Act 1997,

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

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

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

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

(h) value-added tax, shall be construed together with the Value-Added Tax Acts,

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

(j) 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 1, that Part is deemed to have come into force and takes effect on and from 1 January 2013.

(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 Amendment of Assessing Rules Including Rules for Self- Assessment

PART 1 Amendment of Part 41A of the Taxes Consolidation Act 1997

Part 41A of the Taxes Consolidation Act 1997 is amended—

(a) in section 959A by substituting the following for the definition of “amount of tax chargeable on a person”:

“ ‘amount of tax chargeable’, in relation to a person and an Act, means the amount of tax chargeable on the person under the Act after taking into account—

(a) each allowance, deduction or relief that is authorised by the Act to be given to the person against income, profits or gains or, as applicable, chargeable gains, and

(b) in the case of an individual to whom Chapter 2A of Part 15 applies, any increase in the taxable income of the individual by virtue of that Chapter;”,

(b) in section 959A by substituting the following for the definition of “amount of tax payable by a person”:

“ ‘amount of tax payable’, in relation to a person and an Act, means the amount of tax payable by the person after reducing the amount of tax chargeable on the person under the Act by the amount of any tax credit that is authorised by the Act in relation to that person;”,

(c) in section 959A, in the definition of “specified provisions”, by substituting “and (d)” for “and (b)”,

(d) in section 959A by substituting the following for the definition of “tax credit”:

“ ‘tax credit’, in relation to a person and an Act, means an amount authorised by the Act to be given or set against, or deducted from, the amount of tax chargeable on the person under the Act;”,

(e) in section 959B by inserting the following after subsection (3):

“(4) (a) References in this Part to tax payable, tax which would be payable or tax found to be payable shall be construed in accordance with the definition of ‘amount of tax payable’ in section 959A and any related references shall also be construed accordingly.

(b) Paragraph (a) shall apply regardless of the type of tax to which the reference applies.”,

(f) in section 959C(4)(d) by substituting the following for subparagraph (ii):

“(ii) is overpaid by the person for the period and which, subject to the Acts, is available for offset or repayment by the Revenue Commissioners.”,

(g) in section 959E(4)(d) by substituting the following for subparagraph (ii):

“(ii) is overpaid by the person for the period and which, subject to the Acts, is available for offset or repayment by the Revenue Commissioners,”,

(h) in section 959E(6)(c) by substituting “of each” for “of any”,

(i) in section 959F by substituting the following for subsection (3):

“(3) Where it is proved to the satisfaction of the Revenue Commissioners that any double assessment has been made and that payment has been made on both assessments, they shall, subject to section 865B, offset the amount of the overpayment (in whole or in part as appropriate) against any other liability of that person in accordance with section 960H or, as the case may be but subject to section 865, repay the amount of the overpayment (or the balance of it after any offset) to the person on whom the double assessment has been made.”,

(j) in section 959M(b) by inserting “to that partner” after “had been given”,

(k) in section 959P(1), in the definition of “letter of expression of doubt”, by substituting the following for paragraph (b):

“(b) specifies the doubt, the basis for the doubt and the law giving rise to the doubt,”,

(l) in section 959P(1), in the definition of “letter of expression of doubt”, by substituting the following for paragraph (d):

“(d) lists or identifies the supporting documentation that is being submitted to the appropriate inspector in relation to the matter, and”,

(m) in section 959P(2) by deleting “and” at the end of paragraph (i), by substituting “return, and” for “return.” in paragraph (ii) and by inserting the following after paragraph (ii):

“(iii) submit supporting documentation to the appropriate inspector in relation to the matter.”,

(n) in section 959P by substituting the following for subsection (3):

“(3) This section applies only if—

(a) the return referred to in subsection (2) is delivered to the Collector-General, and

(b) the documentation referred to in paragraph (iii) of that subsection is delivered to the appropriate inspector,

on or before the specified return date for the chargeable period involved.”,

(o) in section 959P by inserting the following after subsection (3):

“(3A) (a) The documentation referred to in subsection (3)(b) shall be delivered by electronic means where the return referred to in subsection (2) is delivered by electronic means.

(b) The electronic means by which the documentation referred to in subsection (3)(b) shall be delivered shall be such electronic means as may be specified by the Revenue Commissioners for that purpose.”,

(p) in section 959P(6) by deleting paragraph (a) and by substituting the following for paragraph (b):

“(b) the officer is of the opinion, having regard to any guidelines published by the Revenue Commissioners on the application of the law in similar circumstances and to any relevant supporting documentation delivered to the appropriate inspector in relation to the matter in accordance with subsections (2) and (3), that the matter is sufficiently free from doubt as not to warrant an expression of doubt, or”,

(q) in section 959R(3)(d) by substituting the following for subparagraph (ii):

“(ii) is overpaid by the person for the period and which, subject to the Acts, is available for offset or repayment by the Revenue Commissioners.”,

(r) in section 959S by inserting the following after subsection (2):

“(3) This section shall not apply to an individual who is, by virtue of section 917EA, a specified person who is required to deliver the return concerned by electronic means.”,

(s) in section 959V(1) by substituting “by that person” for “by him or her”,

(t) in section 959V by substituting the following for subsection (4):

“(4) (a) Notice under this section in relation to the amendment of a return and a self assessment shall be given by electronic means where the return was delivered by electronic means.

(b) The electronic means by which notice under this section shall be given shall be such electronic means as may be specified by the Revenue Commissioners for that purpose.”,

(u) in section 959V by substituting the following for subsection (6):

“(6) (a) Subject to paragraph (b) and subsection (7), notice under this section in relation to a return and a self assessment may only be given within a period of 4 years after the end of the chargeable period to which the return relates.

(b) Where a provision of the Acts provides that a claim for an exemption, allowance, credit, deduction, repayment or any other relief from tax is required to be made within a period shorter than the period of 4 years referred to in paragraph (a), then notice of an amendment under this section shall not be given after the end of that shorter period where the amendment relates to either the making or adjustment of a claim for such exemption, allowance, credit, deduction, repayment or other relief.”,

(v) in section 959Y—

(i) in subsection (1)(a) by substituting “in such amount” for “in such sum”, and

(ii) in subsection (2) by substituting “an assessment on or in relation to” for “any assessment on”,

(w) in section 959AB—

(i) in subsection (1) by deleting “and section 997”, and

(ii) in subsection (2) by inserting “for the year of assessment for which the emoluments are assessable” after “Revenue officer”,

(x) in section 959AF(1)—

(i) in paragraph (a) by substituting “section 959AA, 959AC or 959AD” for “section 959AA”, and

(ii) in paragraph (b) by substituting “section 959AB or 959AD” for “section 959AB or section 997”,

(y) in section 959AN by inserting the following after subsection (2):

“(2A) Reference in subsection (2) to the amount of tax which in the opinion of the chargeable person is likely to become payable shall be construed in accordance with the definition of ‘amount of tax payable’ in section 959A.”,

and

(z) in each provision referred to in column (2)of the Table to this Schedule, the words or reference set out in column (3) of the Table are to be deleted and the words or reference opposite the entry incolumn (3), as set out in column (4) of the Table, are to be inserted.

TABLE

Item No.	Provision	Words to be deleted	Words to be inserted
(1)	(2)	(3)	(4)
1	section 959AO(2)(b)	the tax specified	the amount of tax payable that is specified
2	section 959AQ(2)	the tax specified	the amount of tax payable that is specified
3	section 959AR(2)(b)	the tax specified	the amount of tax payable that is specified
4	section 959AR(4)(b)	the amount which	the amount of tax which
5	section 959AS(3)(b)	the tax specified	the amount of tax payable that is specified
6	section 959AS(6)(b)	the amount which	the amount of tax which
7	section 959AS(7)(b)	the amount which	the amount of tax which
8	section 959AV(2)(a)	the tax which	the amount of tax which
9	section 959AV(2)(a)	the tax found	the amount of tax found
10	section 959AV(2)(b)	section 958AR(3) or section 958AS(3)	section 959AR(3) or section 959AS(3)

PART 2 Other amendments of the Taxes Consolidation Act 1997

The Taxes Consolidation Act 1997 is amended—

(a) in section 95(3) by substituting “4 years” for “10 years”,

(b) in section 110(1), in paragraph (f) of the definition of “qualifying company”, by substituting “section 959A” for “section 950”,

(c) in section 304(5) by substituting “by means of an assessment or, as the case may be, an amendment of an assessment on or in relation to the person for that period” for “by means of an assessment in addition to any other assessment to be made on the person for that period”,

(d) in section 472D(9) by substituting—

(i) “Part 41A or section 1084” for “section 950 or 1084”, and

(ii) “Part 41A” for “Part 41”,

(e) in section 811(5A)(b) by inserting “or 41A” after “Part 41”,

(f) in section 825C(8) by substituting—

(i) “Part 41A or section 1084” for “section 950 or 1084”, and

(ii) “Part 41A” for “Part 41”,

(g) in section 932 by substituting “Except as provided in Part 41A or where otherwise expressly authorised” for “Except where expressly authorised”,

(h) in section 997(1) by inserting “against the amount of tax chargeable in the assessment on the person assessed” after “from the emoluments”,

(i) in section 997(1A) by substituting “Subject to sections 959AB and 959AD” for “Notwithstanding subsection (1)”, and

(j) in section 997A(3) by substituting “shall be given against the amount of tax chargeable in any assessment” for “shall be given in any assessment”.

SCHEDULE 2 Miscellaneous Technical Amendments in relation to Tax

(a) in section 110(1), in paragraph (ba) of the definition of “carbon offsets”, by substituting “Reducing” for “Reduced” and “process” for “programme”,

(b) in section 128E(6)(a) by deleting “for” where it first occurs,

(c) in section 133—

(i) in subsection (1)(da)(i) by substituting “section 443(16)” for “section 433(16)”, and

(ii) in subsection (13)(b)(i) by substituting “the currency of the State” for “Irish currency”,

(d) in section 198(1)(c)(iii)(II) by inserting “if” before “the person”,

(e) in section 452A(1), in paragraph (b) of the definition of “interest”, by deleting “, (3)(a)”,

(f) in section 487(1)(a), in the definition of “group base tax”, by substituting “subparagraphs (IV)” for “subparagraph (IV)”,

(g) in section 766A(3A)(a)(i) by substituting “this section” for “section 766A”,

(h) in section 865(1)(b) by substituting the following for clauses (I) and (II) of subparagraph (i):

“(I) all the information which the Revenue Commissioners may reasonably require to enable them determine if and to what extent a repayment of tax is due to the person for that chargeable period is contained in the statement or return, and

(II) the repayment treated as claimed, if due—

(A) would arise out of the assessment to tax, made at the time the statement or return was furnished, on foot of the statement or return, or

(B) would have arisen out of the assessment to tax, that would have been made at the time the statement or return was furnished, on foot of the statement or return if an assessment to tax had been made at that time,”,

(i) in section 917B(5) by substituting “subsection (3)” for “subsection (2)” in each place,

(j) in section 960A by substituting “Chapters 1A, 1B, 1C and 1D” for “Chapters 1B, 1C and 1D”,

(k) in section 1025(4)(d) by substituting “section 465(6)” for “section 465(5)”, and

(l) in paragraph 4(5)(b) of Schedule 24—

(i) in subclause (iv) by inserting “shall be treated for the purposes of that paragraph” after “(within the meaning of that paragraph)”,

(ii) in subclause (v) by inserting “shall be treated for the purposes of that paragraph” after “(within the meaning of that paragraph)”, and

(iii) in subclause (vi) by inserting “shall be treated for the purposes of that paragraph” after “(within the meaning of that paragraph)”.

(a) in section 46(5) by substituting “Paragraph (5)” for “Paragraph (15)”,

(b) in section 71—

(i) in paragraph (b)(ii)—

(I) by deleting “and notwithstanding section 30(3)”, and

(II) by deleting “and penalty”,

and

(ii) in paragraph (d) by deleting “and penalty”,

(c) in section 82B by deleting paragraph (b) of subsection (3),

(d) in section 127(2) by substituting “as the case may be, for the duty, including any surcharge incurred under section 14A(3), and interest” for “as the case may be” in the second place where it occurs, and

(e) in section 159B(3) by substituting “section 960H(4)” for “section 1006A(2A)”.

(a) in section 17(1)(c) by substituting the following for subparagraph (i):

“(i) services consisting of the admission to, and the provision of any ancillary services related to, a cultural, artistic, entertainment or similar event, and”,

(b) in section 34(ga) by deleting “admission to”,

(c) in section 87 by substituting the following for subsection (14):

“(14)(a)Where an accountable person purchases or acquires motor vehicles, within the meaning of section 60(1), as stock-in-trade and declares any such vehicle for registration to the Revenue Commissioners (in accordance with section 131 of the Finance Act 1992) on that person’s own behalf and where deductibility in accordance with Chapter 1 of Part 8 has been claimed by that person in respect of that motor vehicle, then—

(i) that motor vehicle shall be treated for the purposes of this Act as if it were removed from stock-in-trade,

(ii) such removal is deemed to be a supply of that motor vehicle by that person for the purposes of section 19(1)(f), and

(iii) for the avoidance of doubt, the amount of tax chargeable in respect of that supply is the amount referred to in paragraph (b)(ii)(II) and accordingly is not included in any amount which that person is entitled to deduct in accordance with section 59(2)(k).

(b) At the time when the accountable person, as referred to in paragraph (a), supplies to another person a motor vehicle which is deemed to have been previously supplied in accordance with paragraph (a) or section 12B(11)(a) of the repealed enactment then—

(i) that motor vehicle is deemed to have been reacquired by the said accountable person as a margin scheme good immediately before the supply to the other person, and

(ii) for the purpose of the calculation of the profit margin in relation to that supply, the purchase price of the motor vehicle is deemed to be the sum of—

(I) the amount on which tax was chargeable on the supply of that motor vehicle to the said accountable person,

(II) the tax which was chargeable on the supply referred to at clause (I), and

(III) the vehicle registration tax accounted for by the said accountable person in respect of that motor vehicle.”,

and

(d) in paragraph 6(4) of Part 2 of Schedule 1 by substituting “Annex II of Directive No. 85/611/EEC” for “Annex II of Directive No. 2001/107/EC”.

(a) in section 130 by inserting the following definitions:

“ ‘Directive 2009/55/EC’ means Council Directive 2009/55/EC [^10] of the European Parliament and of the Council of 25 May 2009 on tax exemptions applicable to the permanent introduction from a Member State of the personal property of individuals;

‘Directive 83/182/EEC’ means Council Directive 83/182/EEC [^11] of the European Parliament and of the Council of 28 March 1983 on tax exemptions within the Community for certain means of transport temporarily imported into one Member State from another;”,

(b) in section 131(1)(i) by substituting “135(1)(a)” for “135(a)” in each place,

(c) in section 134(3) by substituting “Disabled Drivers and Disabled Passengers (Tax Concessions) Regulations 1994 (S.I. No. 353 of 1994)” for “Disabled Drivers (Tax Concessions) Regulations, 1989 (S.I. No. 340 of 1989)”, and

(d) in section 141(3A) by substituting “Council Directive 83/182/EEC of 28 March 1983 [^12] and Council Directive 2009/55/EC of 25 May 2009 [^13]” for “Council Directive 83/182/EEC of 23 April 1983 [^14] and Council Directive 83/183/EEC of 23 April 1983 [^15]”.

5.(a)Subject to subparagraphs (b) and (c), paragraphs 1, 2, 3 and 4have effect on and from the passing of this Act.

(b) Subparagraph (h) of paragraph 1 has effect on and from 1 January 2013.

(c) Subparagraphs (c) and (d) ofparagraph 2 are deemed to have come into force and have taken effect as regards instruments first executed on or after 7 July 2012.