I move the following Resolutions:
THAT section 236 of the Taxes Consolidation Act 1997 (No. 39 of 1997), which provides relief from income tax in respect of the loan of certain art objects within the meaning assigned by that section, be amended in the manner and to the extent specified in the Act giving effect to this Resolution.
THAT section 470A of the Taxes Consolidation Act 1997 (No. 39 of 1997), which provides relief for premiums under qualifying long-term care policies within the meaning given by that section be amended in the manner and to the extent specified in the Act giving effect to this Resolution.
THAT section 469 of the Taxes Consolidation Act 1997 (No. 39 of 1997), which provides for relief for health expenses, be amended in the manner and to the extent specified in the Act giving effect to this Resolution.
THAT section 997A of the Taxes Consolidation Act 1997 (No. 39 of 1997), which governs the granting of credit in respect of tax deducted from emoluments of certain directors, be amended in the manner and to the extent specified in the Act giving effect to this Resolution.
THAT section 71 of the Taxes Consolidation Act 1997 (No. 39 of 1997), which provides for the computation of income tax chargeable under Case III of Schedule D in respect of income arising from securities and possessions in any place outside the State, be amended in the manner and to the extent specified in the Act giving effect to this Resolution.
THAT section 477 of the Taxes Consolidation Act 1997 (No. 39 of 1997), which provides for relief for service charges, be amended in the manner and to the extent specified in the Act giving effect to this Resolution.
THAT section 216A of the Taxes Consolidation Act 1997 (No. 39 of 1997), which provides for an exemption from income tax in respect of relevant sums arising from a qualifying residence within the meaning given by that section, be amended in the manner and to the extent specified in the Act giving effect to this Resolution.
THAT section 384 of the Taxes Consolidation Act 1997 (No. 39 of 1997), which provides for the method of giving relief for Case V losses, be amended in the manner and to the extent specified in the Act giving effect to this Resolution.
THAT sections 784A(1BA) and 787O of the Taxes Consolidation Act 1997 (No. 39 of 1997), which provide, respectively, for the calculation of the specified amount in relation to an Approved Retirement Fund and for the limit on tax relieved pension funds, and Schedules 23 and 23B to that Act, which concern, respectively, administrative and procedural issues relating to occupational pension schemes and the limit on tax relieved pension funds, be amended in the manner and to the extent specified in the Act giving effect to this Resolution.
THAT section 128D of the Taxes Consolidation Act 1997 (No. 39 of 1997), which provides for the tax treatment of restricted shares acquired by directors and employees, be amended in the manner and to the extent specified in the Act giving effect to this Resolution.
THAT Parts 2 and 3 of Schedule 11 to 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 by providing that the Revenue Commissioners will not approve a profit sharing scheme in certain circumstances and by prohibiting certain types of shares to be used in such a scheme.
THAT section 409C of the Taxes Consolidation Act 1997 (No. 39 of 1997), which restricts the relief available to certain individuals who incur expenditure on approved buildings, be amended in the manner and to the extent specified in the Act giving effect to this Resolution.
THAT Schedule 13 to the Taxes Consolidation Act 1997 (No. 39 of 1997), which contains a list of the bodies that are required to operate professional services withholding tax, be amended in the manner and to the extent specified in the Act giving effect to this Resolution.
THAT Chapter 2A of Part 15 of the Taxes Consolidation Act 1997 (No. 39 of 1997), which provides for the limitation on the amount of certain reliefs used by certain high income individuals, be amended in the manner and to the extent specified in the Act giving effect to this Resolution.
THAT Part 22 of the Taxes Consolidation Act 1997 (No. 39 of 1997), which provides for the taxation of profits or gains from dealing in or developing land or disposals of development land, be amended in the manner and to the extent specified in the Act giving effect to this Resolution.
THAT section 843A of 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 termination of the scheme of capital allowances in respect of expenditure incurred on the construction, conversion or refurbishment of buildings or structures that are used for the provision of certain child care facilities.
THAT in the Taxes Consolidation Act 1997 (No. 39 of 1997) section 175 which deals with payments made by a quoted company on the redemption, repayment or purchase of its own shares be amended in the manner and to the extent specified in the Act giving effect to this Resolution.
THAT Chapter 3 of Part 3 of the Taxes Consolidation Act 1997 (No. 39 of 1997), which provides rules for the taxation of certain government and other public securities be amended in the manner and to the extent specified in the Act giving effect to this Resolution.
THAT section 299 of the Taxes Consolidation Act 1997 (No. 39 of 1997), which provides rules for the claiming of wear and tear allowances by lessees be amended by making provisions restricting such claims in the manner and to the extent specified in the Act giving effect to this Resolution.
THAT Chapter 4 of Part 8 of the Taxes Consolidation Act 1997 (No. 39 of 1997), which provides rules for the deduction of tax from deposit interest payments be amended in the manner and to the extent specified in the Act giving effect to this Resolution.
THAT section 481 of the Taxes Consolidation Act 1997 (No. 39 of 1997), which deals with relief for investment in films, be amended in the manner and to the extent specified in the Act giving effect to this Resolution.
THAT the Taxes Consolidation Act 1997 (No. 39 of 1997) be amended by providing rules for the taxation of specified financial transactions in the manner and to the extent specified in the Act giving effect to this Resolution.
THAT sections 198 and 246 of the Taxes Consolidation Act 1997 (No. 39 of 1997), which grant exemptions from income tax in relation to payments of interest made to a company resident in a relevant territory, be amended in the manner and to the extent specified in the Act giving effect to this Resolution.
THAT section 71 of, and Schedule 24 to, 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 new rules for quantifying the amount of foreign income to be charged to tax and the amount of credit relief available in respect of foreign tax suffered on that income.
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 by inserting Part 35A to provide rules on transfer pricing.
THAT in the Taxes Consolidation Act 1997 (No. 39 of 1997) sections 288, 291 and 291A, which relate to the modification of the scheme for relief for capital expenditure on intangible assets by companies, be amended in the manner and to the extent specified in the Act giving effect to this Resolution.
THAT section 486C of the Taxes Consolidation Act 1997 (No. 39 of 1997), which provides relief from corporation tax for certain start-up companies, be amended in the manner and to the extent specified in the Act giving effect to this Resolution.
THAT Chapter 1 of Part 6 of the Taxes Consolidation Act 1997 (No. 39 of 1997), which deals with the taxation of company distributions be amended in the manner and to the extent specified in the Act giving effect to this Resolution, by providing for the denial of exemption to dividends received by Irish companies in certain circumstances.
THAT section 80A of the Taxes Consolidation Act 1997 (No. 39 of 1997), which provides rules for the taxation of certain leases be amended in the manner and to the extent specified in the Act giving effect to this Resolution.
THAT section 402 of the Taxes Consolidation Act 1997 (No. 39 of 1997), which provides rules for the computation of capital allowances and losses of a trading company be amended by extending this treatment to certain other companies in the manner and to the extent specified in the Act giving effect to this Resolution.
THAT section 766 of the Taxes Consolidation Act 1997 (No. 39 of 1997), which deals with tax credits for research and development expenditure, be amended in the manner and to the extent specified in the Act giving effect to this Resolution.
THAT section 542 of the Taxes Consolidation Act 1997 (No. 39 of 1997), which relates to the time of disposal and acquisition of an asset, 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 grants relief from capital gains tax for disposals of business and farming assets on retirement, be amended in the manner and to the extent specified in the Act giving effect to this Resolution.
THAT Chapter 2 of Part 19 of the Taxes Consolidation Act 1997 (No. 39 of 1997), which relates to the computation of chargeable gains and allowable losses, be amended in the manner and to the extent specified in the Act giving effect to this Resolution.
THAT section 607 of the Taxes Consolidation Act 1997 (No. 39 of 1997), which grants an exemption from capital gains tax to disposals of Government and certain other securities, be amended in the manner and to the extent specified in the Act giving effect to this Resolution.
THAT section 611 of the Taxes Consolidation Act 1997 (No. 39 of 1997), which grants an exemption from capital gains tax to disposals to the State, certain public bodies and charities, be amended in the manner and to the extent specified in the Act giving effect to this Resolution.
THAT section 958 of the Taxes Consolidation Act 1997 (No. 39 of 1997), which relates to the date of payment of income tax, corporation tax and capital gains tax, 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 1999 (No. 2 of 1999), and Schedules 2 and 2A to that Act, which provide for the rates of mineral oil tax, be amended in the manner and to the extent specified in the Act giving effect to this Resolution.
THAT section 98 of the Finance Act 1999 (No. 2 of 1999), which provides for a relief from mineral oil tax for heavy oil or liquefied petroleum gas used for horticultural production in a glasshouse, or for the cultivation of mushrooms, 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 imposing a duty of excise, to be known as natural gas carbon tax, in accordance with the provisions of that Act, on natural gas supplied in the State to consumers.
THAT provision be made in the Act giving effect to this Resolution for imposing a duty of excise, to be known as solid fuel carbon tax, in accordance with the provisions of that Act, on solid fuel supplied in the State by suppliers registered with the Revenue Commissioners.
THAT section 99 of the Finance Act 2001 (No. 7 of 2001), which provides for the liability of certain persons to excise duty, be amended in the manner and to the extent specified in the Act giving effect to this Resolution.
THAT section 130 of the Finance Act 1992 (No. 9 of 1992), which provides interpretation for Chapter IV (registration and taxation of vehicles) of that Act, be amended in the manner and to the extent specified in the Act giving effect to this Resolution.
THAT in the Value-Added Tax Act 1972 (No. 22 of 1972)–
(a) section 4B, which relates to the supplies of immovable goods, be amended to provide a joint option for taxation of the sale of a property that would otherwise be exempt in situations where the property has been repossessed,
(b) section 8, which relates to accountable persons, be amended to provide for the taxation of certain activities of the State and public bodies,
(c) section 10, which relates to the amount on which tax is chargeable, be amended to provide for the taxation of telephone cards at the time that card is used to purchase goods or services rather than at the time the card is purchased,
(d) section 13, which relates to the remission of tax on goods exported, etc. be amended to strengthen the conditions set out in the law and provide that zero-rating does not apply if those conditions are not complied with,
(e) section 15, which relates to the charge of tax on imported goods, be amended to provide that zero-rating does not apply to the importation of goods that are destined for another Member State unless the importer at the time of importation provides certain information to the Revenue Commissioners,
(f) Schedule 1, which relates to exempted activities, be amended to restrict the exemption for public postal services by excluding contracts that are individually negotiated,
and that each such amendment be made in the manner and to the extent specified in the Act giving effect to this Resolution.
THAT section 41 of the Stamp Duties Consolidation Act 1999 (No. 31 of 1999), which determines how a conveyance in consideration of debt is to be charged to stamp duty, be amended in the manner and to the extent specified in the Act giving effect to this Resolution.
THAT section 124B of the Stamp Duties Consolidation Act 1999 (No. 31 of 1999), which imposes a levy on certain life insurance premiums, be amended in the manner and to the extent specified in the Act giving effect to this Resolution.
THAT section 125A of the Stamp Duties Consolidation Act 1999 (No. 31 of 1999), which imposes a levy on health insurers, be amended in the manner and to the extent specified in the Act giving effect to this Resolution.
THAT section 57 of the Capital Acquisitions Tax Consolidation Act 2003 (No. 1 of 2003), which imposes a time limit in relation to claiming a repayment of tax that has been overpaid, be amended in the manner and to the extent specified in the Act giving effect to this Resolution.
THAT section 89 of the Capital Acquisitions Tax Consolidation Act 2003 (No. 1 of 2003), which grants relief in respect of agricultural property which is taken by certain individuals, be amended in the manner and to the extent specified in the Act giving effect to this Resolution.
THAT Parts 6 and 7 of the Capital Acquisitions Tax Consolidation Act 2003 (No. 1 of 2003), which relate to returns and assessments and the payment and recovery of tax, interest and penalties respectively, be amended in the manner and to the extent specified in the Act giving effect to this Resolution.
THAT the Taxes Consolidation Act 1997 (No. 39 of 1997), which consolidates the enactments relating to income tax, corporation tax and capital gains tax, including certain enactments relating also to other taxes and duties, be amended to include a levy to be known as ‘domicile levy' in the manner and to the extent giving effect to this Resolution.
THAT section 825 of the Taxes Consolidation Act 1997 (No. 39 of 1997), which provides for the tax residence treatment of donors of property to the State, be amended in the manner and to the extent specified in the Act giving effect to this Resolution.
