I move:
That provision be made for the furnishing to the Revenue Commissioners of such information and by such persons as may be specified in the Act giving effect to this Resolution.
That the tax treatment of income arising under dispositions (within the meaning of Chapter I of Part XXVIII of the Income Tax Act, 1967 (No. 6 of 1967)) or settlements (within the meaning of Chapter II of the said Part) be amended in the manner and to the extent specified in the Act giving effect to this Resolution.
That provision be made in the Act giving effect to this Resolution so as to secure that an individual may not obtain relief under section 12 of the Finance Act, 1986 (No. 13 of 1986), in respect of a subscription for eligible shares in a company where the individual is also entitled to relief under section 12 of the Finance Act, 1984 (No. 9 of 1984), in respect of that subscription.
That section 17 of the Finance Act, 1970 (No. 14 of 1970), which relates to tax deductions from payments to sub-contractors in certain specified industries, be amended in the manner and to the extent specified in the Act giving effect to this Resolution.
That section 51 of the Finance Act, 1988 (No. 12 of 1988), which provides for the continued entitlement of persons to unrestricted accelerated capital allowances in respect of capital expenditure incurred on certain assets and in certain areas, be amended in the manner and to the extent specified in the Act giving effect to this Resolution.
That section 81 of the Finance Act, 1990 (No. 10 of 1990), which provides for the continued entitlement of persons to accelerated capital allowances of 50 per cent in respect of capital expenditure incurred on certain assets, be amended in the manner and to the extent specified in the Act giving effect to this Resolution.
That section 18 of the Finance Act, 1988 (No. 12 of 1988), which relates to the date for payment of tax, be amended in the manner and to the extent specified in the Act giving effect to this Resolution.
That section 35 of the Finance Act, 1987 (No. 10 of 1987), which relates to relief from income tax and corporation tax in respect of investment in Irish film-making companies, be amended in the manner and to the extent specified in the Act giving effect to this Resolution.
That Chapter VII of Part I of the Finance Act, 1983 (No. 15 of 1983). which relates to the payment of advance corporation tax, be amended in the manner and to the extent specified in the Act giving effect to this Resolution.
That section 18 of the Finance Act, 1989 (No. 10 of 1989), which relates to the taxation of collective investment undertakings, be amended in the manner and to the extent specified in the Act giving effect to this Resolution.
That section 27 of the Finance Act, 1994 (No. 13 of 1994), which relates to the taxation of dividends paid by Irish resident companies to non-residents, be amended in the manner and to the extent specified in the Act giving effect to this Resolution.
That Part VII of the Finance Act, 1992 (No. 9 of 1992), which makes provision against the avoidance and evasion of taxation, be amended in the manner and to the extent specified in the Act giving effect to this Resolution.
That Chapter VI of Part I of the Finance Act, 1992 (No. 9 of 1992), which relates to the taxation of petroleum exploration, extraction and other activities, be amended in the manner and to the extent provided for in the Act giving effect to this Resolution.
That, in consequence of the reduction of the basic rate of corporation tax, the provisions of the Corporation Tax Act, 1976 (No. 7 of 1976), relating to tax credits in respect of distributions made by companies on or after the 6th day of April, 1995, be amended in the manner and to the extent specified in the Act giving effect to this Resolution.
That section 23 of the Corporation Tax Act, 1976 (No. 7 of 1976), which relates to relief for companies from double taxation be amended in the manner and to the extent specified in the Act giving effect to this Resolution.
That section 39C of the Finance Act, 1980 (No. 14 of 1980), which provides for the crediting of foreign withholding taxes suffered in the course of a financial or computer trade within the 10 per cent scheme of corporation tax against Irish corporation tax where there is no double taxation treaty to provide entitlement to relief in respect of that foreign tax, be amended in the manner and to the extent specified in the Act giving effect to this Resolution.
That section 43 of the Corporation Tax Act, 1976 (No. 7 of 1976), which relates to the taxation of investment income of overseas life assurance companies, be amended in the manner and to the extent specified in the Act giving effect to this Resolution.
That paragraph 11 of Schedule 4 to the Capital Gains Tax Act, 1975 (No. 20 of 1975), which relates to the deduction of tax upon the disposal of certain assets in the State by persons resident outside the State, be amended in the manner and to the extent specified in the Act giving effect to this Resolution.
That provision be made in the Act giving effect to this Resolution for altering the time at which the liability for payment of the excise duty on tobacco products other than cigarettes occurs from the time that such products—
(a) are manufactured in the State,
(b) are imported into the State, or
(c) cease to be warehoused in the State,
to the time at which tax stamps issued and regulated by the Revenue Commissioners are purchased.
That provision be made in the Act giving effect to this Resolution for—
(a) increasing the minimum amount of vehicle registration tax payable, under section 132 of the Finance Act, 1992 (No. 9 of 1992), on the registration of a category A vehicle or on a declaration under section 131 (3) of the said Act (inserted by section 7 (b) of the Finance (No. 2) Act, 1992 (No. 28 of 1992) in respect of the conversion of a vehicle to make it a category A vehicle, and
(b) increasing the amount of vehicle registration tax payable, under section 132 of the Finance Act, 1992 (No. 9 of 1992), on a declaration under section 131 (3) of the Finance Act, 1992 (inserted by section 7 (b) of the Finance (No. 2) Act, 1992 (No. 28 of 1992)), as a consequence of decreasing the amount by which the amount of vehicle registration tax payable on a registered vehicle which is converted and on which, in a former state, vehicle registration tax or motor vehicle excise duty was paid shall be reduced,
in accordance with the provisions of that Act.
That provision be made in the Act giving effect to this Resolution for the imposition of a duty of excise, at the rate of £200 per annum, on licences issued under section 65 of the Irish Horseracing Industry Act, 1994 (No. 18 of 1994), for the sale of intoxicating liquor.
That provision be made in the Act giving effect to this Resolution—
(a) for the restriction of the exemption in respect of bets placed at certain race-meetings from the duty on bets referred to in that Act, and
(b) for the exclusion of bets entered into by means of telecommunications from the exemption from the duty on bets referred to in that Act,
in the manner and to the extent provided for in that Act.
That provision be made in the Act giving effect to this Resolution for imposing a duty of excise, in accordance with the provisions of that Act, on substitute motor fuel manufactured or produced in the State and on substitute motor fuel imported into the State.
That provision be made in the Act giving effect to this Resolution so that:
(a) value-added tax be chargeis able on a disposal, where a person disposes of an interest in immovable goods in conjunction with a development of those goods by a taxable person,
(b) the place where a service is supplied be the place where the supplier has established that business,
(c) sporting and related services supplied by the State or by a local authority or by certain other persons be liable to value-added tax, at the 12.5 per cent rate, without an Order being made by the Minister for Finance under section 8 (2A) of the Value-Added Tax Act, 1972 (No. 22 of 1972), and subject to certain conditions,
(d) a taxable person be not entitled to deduct, in computing the amount on which value-added tax is chargeable in respect of any supply of goods by such person, the open market price of second-hand movable goods given in exchange or part exchange for those goods,
(e) the zero rate of value-added tax is not applicable to a supply of goods dispatched or transported from the State to a person registered for value-added tax in another Member State (within the meaning of section 1 (2A) of the Value-Added Tax Act, 1972) where the margin scheme is applied to such supply,
(f) the supply by a taxable person of goods acquired by that person from a taxable dealer in a transaction to which the said dealer applied the margin scheme be not an exempt activity under paragraph (xxiv) of the First Schedule to the Value-Added Tax Act, 1972,
(g) the zero rate of value-added tax is not applicable to a supply of goods dispatched or transported from the State to a person registered for value-added tax in another Member State (within the aforesaid meaning) where the auction scheme is applied to such supply,
(h) the supply by a taxable person of goods acquired by that person from an auctioneer in a transaction to which the said auctioneer applied the auction scheme be not an exempt activity under paragraph (xxiv) of the First Schedule to the Value-Added Tax Act, 1972,
(i) a taxable person be not entitled to deduct value-added tax incurred on goods in a transaction to which the margin scheme or auction scheme has been applied,
(j) a taxable person be not entitled to deduct value-added tax incurred on the purchase of a means of transport from a taxable dealer where in relation to the supply of that means of transport that dealer deducted residual value-added tax,
(k) the amount of residual value-added tax deducted by a taxable dealer in respect of a supply of a means of transport be restricted to the amount of value-added tax chargeable on the supply of that means of transport,
(l) the zero rate of value-added tax is not applicable to a supply of a means of transport, other than a new means of transport, dispatched or transported from the State to a person registered for value-added tax in another Member State (within the aforesaid meaning) where residual value-added tax was deducted in relation to the supply of that means of transport,
(m) the supply by certain taxable persons of certain means of transport be not an exempt activity under paragraph (xxiv) of the First Schedule to the Value-Added Tax Act, 1972, where those persons acquired those means of transport from taxable dealers who applied the special scheme to their supplies of those means of transport,
(n) certain green-fee or other subscriptions received by member owned golf clubs or by other nonprofit making organisations for the right to play golf be liable to value-added tax at the 12.5 per cent rate,
(o) supplies of certain works of art, antiques, concrete ready to pour or blocks of concrete in transactions to which the margin scheme or the auction scheme is applied be liable to value-added tax at the 21 per cent rate.
That provision be made in the Act giving effect to this Resolution for—
(a) charging stamp duty, in accordance with the provisions of that Act, at the rates specified in that Act, on statements of certain amounts required by that Act to be delivered to the Revenue Commissioners by banks in respect of the bank levy, and
(b) imposing, in accordance with the provisions of that Act, a penalty in respect of non-compliance with such of those provisions as relate to the stamp duty.
That section 31 of the Finance Act, 1965 (No. 22 of 1965), which relates to a relief from stamp duty in the case of reconstructions or amalgamations of companies, be amended in the manner and to the extent specified in the Act giving effect to this Resolution.
That the definition of "assessable amount" in section 92 of the Finance Act, 1982 (No. 14 of 1982), which relates to the charging of stamp duty on certain premiums of insurance, be amended in the manner and to the extent specified in the Act giving effect to this Resolution.
That section 208 of the Finance Act, 1992 (No. 9 of 1992), which relates to the location of risks for stamp duty purposes, be amended in the manner and to the extent specified in the Act giving effect to this Resolution.
That section 96 of the Finance Act, 1983 (No. 15 of 1983), which relates to the charge of residential property tax be amended, in the manner and to the extent specified in the Act giving effect to this Resolution.
That subsection (5) of section 19 of the Capital Acquisitions Tax Act, 1976 (No. 8 of 1976), which relates to the withdrawal of agricultural relief, be amended, as respects gifts or inheritances, in the manner and to the extent specified in the Act giving effect to this Resolution.
That subsections (3) and (4) of section 55 of the Capital Acquisitions Tax Act, 1976 (No. 8 of 1976), which relate to the withdrawal of the exemption of certain objects for capital acquisitions tax, be amended, as respects gifts or inheritances taken on or after the 12th day of April, 1995, in the manner and to the extent specified in the Act giving effect to this Resolution.
That subsections (1) and (2) of section 135 of the Finance Act, 1994 (No. 13 of 1994), which relate to the withdrawal of business relief, be amended, as respects gifts or inheritances taken on or after the 12th day of April, 1995, in the manner and to the extent specified in the Act giving effect to this Resolution.
That provision be made in the Act giving effect to this Resolution to impose on certain persons a duty to report certain revenue offences.
That section 115 of the Finance Act, 1986 (No. 13 of 1986), which imposes, in certain circumstances, a liability to tax on the holder of a fixed charge on the book debts of a company, be amended in the manner and to the extent specified in the Act giving effect to this Resolution.