Finance Bill 2008: Financial Resolutions.

I move the following Financial Resolutions:

1. THAT Part 19 of the Taxes Consolidation Act 1997 (No. 39 of 1997), which contains the principal provisions in relation to the calculation of chargeable gains, be amended in the manner and to the extent specified in the Act giving effect to this Resolution.

2. THAT the following provisions of the Finance Bill 2008 as initiated, namely:

(a) section 77, which relates to the amendment of section 1 (interpretation) of Value-Added Tax Act 1972,

(b) section 80, which relates to the amendment of section 4 (special provisions in relation to the supply of immovable goods) of Value-Added Tax Act 1972,

(c) section 82, which relates to supplies of immovable goods, etc.,

(d) section 84, which relates to the amendment of section 7 (waiver of exemption) of Value-Added Tax Act 1972,

(e) section 85, which relates to options to tax lettings of immovable goods, etc., and

(f) section 91, which relates to capital goods scheme,

be each amended in the manner and to the extent specified in the Act giving effect to this Resolution.

3. THAT section 448 of the Taxes Consolidation Act 1997 (No. 39 of 1997), which contains the rules for calculating relief from corporation tax referable to companies' income from the sale of goods ("manufacturing relief"), be amended in the manner and to the extent specified in the Act giving effect to this Resolution.

4. THAT section 811A of the Taxes Consolidation Act 1997 (No. 39 of 1997), which relates to protective notifications and provides for a surcharge and interest to be paid by a person where an amount of tax is payable by that person on foot of an opinion of the Revenue Commissioners that a transaction is a tax avoidance transaction under section 811 having become final and conclusive, be amended in the manner and to the extent specified in the Act giving effect to this Resolution.

Question put and agreed to.