I move the following resolutions:
1. That Chapter 4 of Part 42 of the Taxes Consolidation Act 1997 (Nos. 39 of 1997), which provides for the collection and recovery of income tax under the PAYE system, be amended in the manner and to the extent specified in the Act giving effect to this Resolution.
2. That Chapter 1 of Part 18 of the Taxes Consolidation Act 1997 (No. 39 of 1997), which provides for a withholding tax scheme for the deduction of income tax at the standard rate by accountable persons when making payments for professional services, be amended in the manner and to the extent specified in the Act giving effect to this Resolution.
3. That section 128 of the Taxes Consolidation Act 1997 (No. 39 of 1997), which imposes an income tax charge on gains realised by directors or employees from the exercise of rights granted to them, by reason of their office or employment, to acquire shares or other assets in a company, be amended in the manner and to the extent specified in the Act giving effect to this Resolution.
4. That Chapter 6 of Part 4 of the Taxes Consolidation Act 1997 (No. 39 of 1997), which provides for general computational provisions relating to the Schedule D charge, be amended in the manner and to the extent specified in the Act giving effect to this Resolution.
5. That section 18 of the Finance Act 2004 (No. 8 of 2004), which provides for changes to the provisions contained in Part 16 of the Taxes Consolidation Act 1997 (No. 39 of 1997) governing the Business Expansion Scheme and the Seed Capital Scheme, be amended in the manner and to the extent specified in the Act giving effect to this Resolution.
6. That Chapter 1 of Part 9 of the Taxes Consolidation Act 1997 (No. 39 of 1997), which provides for industrial building allowances, writing-down allowances, balancing allowances and balancing charges, be amended in the manner and to the extent specified in the Act giving effect to this Resolution.
7. That section 1013 of the Taxes Consolidation Act 1997 (No. 39 of 1997), which provides restrictions on the use of relief for interest, losses and capital allowances by limited partners, be amended in the manner and to the extent specified in the Act giving effect to this Resolution.
8. That section 817 of the Taxes Consolidation Act 1997 (No. 39 of 1997), which deals with schemes to avoid liability to tax under Schedule F, be amended in the manner and to the extent specified in the Act giving effect to this Resolution.
9. That section 29 of the Taxes Consolidation Act 1997 (No. 39 of 1997), which specifies the persons chargeable to capital gains tax and the extent to which they are chargeable to tax, be amended in the manner and to the extent specified in the Act giving effect to this Resolution.
10. That Chapter 5 of Part 26 of the Taxes Consolidation Act 1997 (No. 39 of 1997), which sets out the taxation treatment of policy holders of life assurance companies in respect of 'new basis business', be amended in the manner and to the extent specified in the Act giving effect to this Resolution.
11. That section 747E of the Taxes Consolidation Act 1997 (No. 39 of 1997), which sets out the taxation treatment of a disposal of an interest in an offshore fund, be amended in the manner and to the extent specified in the Act giving effect to this Resolution.
12. That the taxation treatment relating to the leasing of machinery and plant provided for in the Taxes Consolidation Act 1997 (No. 39 of 1997) be amended in the manner and to the extent specified in the Act giving effect to this Resolution.
13. That the taxation treatment of certain dividends provided for in the Taxes Consolidation Act 1997 (No. 39 of 1997) be amended in the manner and to the extent specified in the Act giving effect to this Resolution.
14. That the Taxes Consolidation Act 1997 (No. 39 of 1997) be amended in the manner and to the extent specified in the Act giving effect to this Resolution to provide for the tax treatment to be applied to companies that prepare their accounts on the basis of International Financial Reporting Standards or Irish Generally Accepted Accounting Standards that correspond with those standards.
15. That section 243(2) of the Taxes Consolidation Act 1997 (No. 39 of 1997), which gives a deduction for charges paid on income against total profits for corporation tax purposes, be amended in the manner and to the extent specified in the Act giving effect to this Resolution.
16. That section 448 of the Taxes Consolidation Act 1997 (No. 39 of 1997), which provides the mechanism for calculating relief from corporation tax, be amended in the manner and to the extent specified in the Act giving effect to this Resolutions.
17. That Schedule 2 to the Finance Act 1999 (No. 2 of 1999), which provides for rates of mineral oil tax, be amended in the manner and to the extent specified in the Act giving effect to this Resolution.
18. That section 94 of the Finance Act 1999 (No. 2 of 1999), which provides for interpretation in respect of mineral oil tax, be amended in the manner and to the extent specified in the Act giving effect to this Resolution.
19. That the law relating to tobacco products tax be amended in the manner and to the extent specified in the Act giving effect to this Resolution.
20. That section 109 of the Finance Act 2001 (No. 7 of 2001), which provides for warehousing of excisable products, be amended in the manner and to the extent specified in the Act giving effect to this Resolution.
21. That—
(a) Section 4 of the Value-Added Tax Act 1972 (No. 22 of 1972), which provides for special provisions in relation to the supply of immovable goods,
(b) Section 5 of the Value-Added Tax Act 1972, which relates to the supply of services,
(c) Section 19 of the Value-Added Tax Act 1972, which relates to tax due and payable,
(d) the First Schedule to the Value-Added Tax Act 1972, which relates exempted activities, and
(e) the Sixth Schedule to the Value-Added Tax Act 1972, which relates to goods and services chargeable at the rate of 13.5 per cent,
be each amended in the manner and to the extent specified in the Act giving effect to this Resolution.
22. That Chapter 2 of Part 5 of the Stamp Duties Consolidation Act 1999 (No. 31 of 1999), which provides for provisions applicable to particular instruments effecting conveyances on sale, be amended, in respect of aggregation of the value of assets, in the manner and to the extent specified in the Act giving effect to this Resolution.
23. That section 81 of the Stamp Duties Consolidation Act 1999 (No. 31 of 1999), which provides for relief from stamp duty in respect of transfers to young trained farmers, be amended in the manner and to the extent specified in the Act giving effect to this Resolution.
24. That section 81A of the Stamp Duties Consolidation Act 1999 (No. 31 of 1999), which provides for relief from stamp duty in respect of transfers to young trained farmers, be amended in the manner and to the extent specified in the Act giving effect to this Resolution.
25. That section 92B of the Stamp Duties Consolidation Act 1999 (No. 31 of 1999), which provides for residential property first time purchase relief, be amended in the manner and to the extent specified in the Act giving effect to this Resolution.
26. That section 117 of the Stamp Duties Consolidation Act 1999 (No. 31 of 1999), which provides that the statement of assets, liabilities and expenses referred to in section 118 of that Act be charged with stamp duty, be amended in the manner and to the extent specified in the Act giving effect to this Resolution.
27. That Part 9 of the Stamp Duties Consolidation Act 1999 (No. 31 of 1999), which provides for levies, be amended in the manner and to the extent specified in the Act giving effect to this Resolution.
28. That provision be made in the Act giving effect to this Resolution for amending section 159C of the Stamp Duties Consolidation Act 1999 (No. 31 of 1999), in the manner and to the extent specified in the Act so giving effect.
29. That section 89 of the Capital Acquisitions Tax Consolidation Act 2003 (No. 1 of 2003), which contains provisions relating to agricultural relief, be amended in the manner and to the extent specified in the Act giving effect to this Resolution.
30. That section 101 of the Capital Acquisitions Tax Consolidation Act 2003 (No. 1 of 2003), which provides for the withdrawal of business relief, be amended in the manner and to the extent specified in the Act giving effect to this Resolution.