I move:
THAT, as respects the year 1998-99 and subsequent years of assessment, section 66 of the Taxes Consolidation Act, 1997 (No. 39 of 1997), which is concerned with the basis of assessment to tax of profits or gains at the commencement of a trade or profession, be amended in the manner and to the extent specified in the Act giving effect to this Resolution.".
THAT Chapter 1 of Part 33 of the Taxes Consolidation Act, 1997 (No. 39 of 1997), which contains anti-avoidance provisions relating to transfers of assets abroad so that income arising as a result of the transfers becomes payable to persons resident abroad, 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 to secure that section 200 of the Taxes Consolidation Act, 1997 (No. 39 of 1997), which provides exemption from income tax in respect of certain foreign pensions, shall not apply to a pension to which sub-paragraph (b) of Paragraph 1 of Article 18 (Pensions, Social Security, Annuities, Alimony and Child Support) of the Convention between the Government of Ireland and the Government of the United States of America for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and Capital Gains, signed at Dublin on the 28th day of July, 1997, applies.".
THAT Chapter 3 of Part 10 of the Taxes Consolidation Act, 1997 (No. 39 of 1997), which contains reliefs for renewal and improvement of, amongst other things, enterprise areas, be amended in the manner and to the extent specified in the Act giving effect to this Resolution.".
THAT Chapter 6 of Part 10 of the Taxes Consolidation Act, 1997 (No. 39 of 1997), which contains reliefs for renewal and improvement of the Dublin Docklands Area, 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 relief under section 482 of the Taxes Consolidation Act, 1997 (No. 39 of 1997), which provides relief for expenditure incurred in a chargeable period on significant buildings and gardens, will be confined to the amount of expenditure properly attributable to work which was actually carried out in the chargeable period.".
THAT the provisions of the Taxes Consolidation Act, 1997 (No. 39 of 1997), relating to Approved Profit Sharing Schemes and Employee Share Ownership Trusts, be amended in the manner and to the extent specified in the Act giving effect to this Resolution.".
THAT Part 18 of the Taxes Consolidation Act, 1997 (No. 39 of 1997), which relates to tax deductions from payments to sub-contractors in certain industries, be amended in the manner and to the extent specified in the Act giving effect to this Resolution.".
THAT Part 41 of the Taxes Consolidation Act, 1997 (No. 39 of 1997), which provides, inter alia, for self assessment for capital gains tax, be amended in the manner and to the extent specified in the Act giving effect to this Resolution.".
THAT section 787 of the Taxes Consolidation Act, 1997 (No. 39 of 1997), which provides for relief from income tax for retirement annuities, 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 to amend the provisions of the Taxes Consolidation Act, 1997 (No. 39 of 1997), relating to the tax treatment of foreign currency transactions so as to provide for the change in the currency of certain States to the euro, in the manner and to the extent specified in the Act giving effect to this Resolution.".
THAT section 1013 of the Taxes Consolidation Act, 1997 (No. 39 of 1997), which provides for restrictions in relation to reliefs for trading losses, capital allowances and interest arising to a partner in certain partnerships, 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 provide for the abolition of tax credits on distributions made on or after the 6th day of April, 1999.".
THAT section 449 of the Taxes Consolidation Act, 1997 (No. 39 of 1997), which provides for a credit for foreign tax or otherwise allowed, 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 to amend section 715 of the Taxes Consolidation Act, 1997 (No. 39 of 1997), which provides that where an assurance company is not charged to tax under Case I of Schedule D, it is to be charged to tax under Case IV of Schedule D, 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 the taxation of certain offshore funds.".
THAT section 538 of the Taxes Consolidation Act, 1997 (No. 39 of 1997), which provides for the capital gains tax treatment of assets which become of negligible value, be amended in the manner and to the extent specified in the Act giving effect to this Resolution.".
THAT section 547 of the Taxes Consolidation Act, 1997 (No. 39 of 1997), which provides for the calculation of the acquisition cost and disposal proceeds of an asset for capital gains tax purposes in certain situations, be amended in the manner and to the extent specified in the Act giving effect to this Resolution.".
THAT section 598 of the Taxes Consolidation Act, 1997 (No. 39 of 1997), which provides relief from capital gains tax on the disposal of certain assets by an individual on retirement from business or farming, be amended in the manner and to the extent specified in the Act giving effect to this Resolution.".
THAT section 1028 of the Taxes Consolidation Act, 1997 (No. 39 of 1997), which is concerned with the capital gains tax treatment of married persons, 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 that:
(a) in the case of vehicles that are not capable of being propelled mechanically, vehicle registration tax is chargeable on such vehicles only at the stage when such vehicles are capable of being so propelled,
(b) refunds of vehicle registration tax in respect of vehicles in the short-term car hire scheme and vehicles used by the motor trade for demonstration purposes be made subject to certain qualifying conditions, in accordance with the provisions of that Act.”.
That provision be made in the Act giving effect to this Resolution for amending the qualifying conditions for a wine on-licence, in accordance with the provisions of that Act, by way of removing the minimum; rateable valuation requirement for such a licence.".
That provision be made in the Act giving effect to this Resolution for the charging of duty of excise, in accordance with the provisions of that Act, for the purposes of increasing such duty on a bookmaker's premises registration certificate.".
That provision be made in the Act giving effect to this Resolution for withdrawing the relief from excise duty, in accordance with the provisions of that Act, on hydrocarbon oil used in the operation of lighthouses.".
That provision be made in the Act giving effect to this Resolution for amending the definition of cider and perry, in accordance with the provisions of that Act, so as to exclude from that definition cases where substances are added to cider and perry which significantly alter the character of the product from what it would otherwise be.".
THAT provision be made in the Act giving effect to this Resolution for the withdrawal of the exclusion from liability to excise duty in respect of losses and shortages of excisable products under a duty-suspension arrangement occurring outside the State, in accordance with the provisions of that Act.".
THAT provision be made in the Act giving effect to this Resolution so that:
(a) the appropriation by a person for a non business use of goods which such person originally acquired free of value-added tax under the transfer of business rules is a supply of goods and is taxable accordingly;
(aa) value-added tax is deductible only in relation to specified transactions in respect of certain supplies of immovable goods;
(b) value-added tax is chargeable on telecommunications services and telephone cards supplied for non business purposes to a person resident outside the Community where such services are used and enjoyed in the State;
(c) value-added tax is chargeable on certain financial services supplied for non business purposes to a person resident outside the Community where such services are used and enjoyed in the State;
(d) the supply of livestock semen by a farmer whose turnover from such supplies exceeds £40,000 per annum is subject to value-added tax, or the supply of a combination of certain agricultural services, livestock semen and nursery or garden centre stock by a farmer whose turnover from such supplies exceeds £20,000 per annum is subject to value-added tax, or the supply of a combination of livestock semen and nursery or garden centre stock by a farmer whose turnover from such supplies exceeds £40,000 per annum is subject to value-added tax;
(e) a farmer may not separate his livestock semen business into smaller units to avoid value-added tax registration;
(f) value-added tax is chargeable on the supply of a telephone card at point of sale of such card;
(g) a person established in another Member State may not deduct the value-added tax chargeable on the purchase of a motor vehicle in the State where such motor vehicle is used for hiring out in the State;
(h) the time limit within which a claim for a refund of value-added tax may be made is reduced to six years in certain circumstances;
(i) certain organisers, year books, planners and the like be subjected to value-added tax at the 21 per cent rate.”.
THAT provision be made in the Act giving effect to this Resolution for
(a) amending the definition of ‘conveyance on sale’ in section 54 of the Stamp Act, 1891, and
(b) amending section 59 of the Stamp Act, 1891, and
(c) the payment of stamp duty on bills of exchange and promissory notes,
in the manner and to the extent specified in the Act so giving effect.".
THAT section 117(c) of the Finance Act, 1993, which provides for a discount where probate tax is paid within 9 months of the date of death of the disponer, be amended, in the manner and to the extent specified in the Act giving effect to this Resolution.".
THAT, as respects gifts or inheritances taken on or after the 12th day of February, 1998, the Capital Acquisitions Tax Act, 1976 (No. 8 of 1976), be amended, in so far as it relates to appeals, in the manner and to the extent specified in the Act giving effect to this Resolution.".
THAT Chapter 4 of Part 8 and section 891 of the Taxes Consolidation Act, 1997 (No. 39 of 1997) be amended in the manner and to the extent provided for in the Act giving effect to this Resolution.".
THAT provision be made in the Act giving effect to this Resolution to enable a system of tax clearance to be introduced for solicitors and barristers acting for persons to whom legal aid certificates are granted in accordance with the Criminal Justice (Legal Aid) Act, 1962 (No. 12 of 1962).".
THAT section 403 of the Taxes Consolidation Act, 1997 (No. 39 of 1997), which restricts allowances in respect of capital expenditure incurred on certain machinery or plant, be amended in the manner and to the extent specified in the Act giving effect to this Resolution.".