Skip to main content
Normal View

Dáil Éireann debate -
Tuesday, 29 Feb 2000

Vol. 515 No. 3

Finance Bill, 2000: Financial Resolutions.

I move the following Resolutions:

That section 324 of the Taxes Consolidation Act, 1997 (No. 39 of 1997), which provides for double rent allowance in respect of rent paid for certain business premises in the Custom House Docks Area, be amended in the manner and to the extent specified in the Act giving effect to this Resolution.

That Chapter 2 of Part 9 of the Taxes Consolidation Act, 1997 (No. 39 of 1997), which provides for initial allowances, wear and tear allowances, balancing allowances and balancing charges in respect of plant and machinery, be amended in the manner and to the extent specified in the Act giving effect to this Resolution.

That section 823 of the Taxes Consolidation Act, 1997 (No. 39 of 1997), which provides for a deduction for income earned outside the State, be amended in the manner and to the extent specified in the Act giving effect to this Resolution.

That section 485 of the Taxes Consolidation Act, 1997 (No. 39 of 1997), which provides for tax relief for gifts of money made to Irish Universities and other third level institutions, be amended 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 restricts the right of certain partners to set off losses and capital allowances arising out of the partnership trade against other income, be modified to further restrict the right of set-off in the manner and to the extent specified in the Act giving effect to this Resolution.

That Chapter 2 of Part 33 of the Taxes Consolidation Act, 1997 (No. 39 of 1997), relating to the deduction of interest from total income or profits of a person, be amended in the manner and to the extent specified in the Act giving effect to this Resolution.

That the provisions of section 72 of the Finance Bill, 2000 which relate to the provision of relief in respect of construction, conversion and refurbishment expenditure as provided for by that section, be amended in the manner and to the extent specified in the Act giving effect to this Resolution.

Question put and agreed to.
Top
Share