That provision be made in the Act giving effect to this Resolution so as to secure, in the manner and to the extent specified in that Act—
(a) that the charge to capital gains tax, or to corporation tax, as may be appropriate, in respect of chargeable gains shall be increased.
(b) that capital gains tax on any chargeable gains which, on a disposal, accrues to a person who is not resident or ordinarily resident in the State, may become payable at a date earlier than the time at which such tax would otherwise be payable.
(c) that a secondary liability to capital gains tax may be imposed in the circumstances specified in the Act giving effect to this Resolution on any person acquiring an asset to which paragraph 11 of Schedule 4 to the Capital Gains Tax Act, 1975 (No. 20 of 1975), applies, where the consideration for acquiring the asset is of such a kind that a deduction cannot be made from it under subparagraph (2) of that paragraph,
(d) that companies shall be charged to capital gains tax, and not to corporation tax, on chargeable gains accruing on disposals, made on or after the 28th day of January, 1982, of development land, as defined in the Act giving effect to this Resolution,
(e) that in relation to any disposal of such development land made by any person on or after the 28th day of January, 1982—
(i) the relief provided for in section 3 of the Capital Gains Tax (Amendment) Act, 1978 (No. 33 of 1978), shall be restricted,
(ii) the relief provided for in section 28 of the Capital Gains Tax Act, 1975, shall not be allowed,
(iii) the relief provided for in section 5 of the Capital Gains Tax (Amendment) Act, 1978, shall not be allowed,
(iv) relief for losses shall be restricted, and
(v) the relief provided for in section 25 of the Corporation Tax Act, 1976 (No. 7 of 1976), shall be restricted, and
(f) that relief for certain expenses be given, in the computation of the profits of assurance companies, firstly, against arising from the investments held by such companies in connection with their life funds and, as to any balance, against the amount included in those profits in respect of chargeable gains.