I move:
1. THAT section 531AN of the Taxes Consolidation Act 1997 (No. 39 of 1997), which provides for the rate of charge of the universal social charge, be amended in the manner and to the extent specified in the Act giving effect to this Resolution.
2. THAT Schedule 13 to the Taxes Consolidation Act 1997 (No. 39 of 1997), which contains the list of accountable persons for the purposes of Chapter 1 of Part 18 of that Act, be amended in the manner and to the extent specified in the Act giving effect to this Resolution.
3. THAT Chapter 1 of Part 12 of the Taxes Consolidation Act 1997 (No. 39 of 1997), which contains provisions for loss relief, be amended in the manner and to the extent specified in the Act giving effect to this Resolution.
4. THAT section 836 of the Taxes Consolidation Act 1997 (No. 39 of 1997), which provides for allowances for expenses of members of the Oireachtas, be amended in the manner and to the extent specified in the Act giving effect to this Resolution.
5. THAT section 848A of, and Schedule 26A to, the Taxes Consolidation Act 1997 (No. 39 of 1997), which relate to tax relief for donations to approved bodies (within the meaning of that section), be amended in the manner and to the extent specified in the Act giving effect to this Resolution.
6. THAT Chapters 1, 2, 2A, 2C and 4 of Part 30 of the Taxes Consolidation Act 1997 (No. 39 of 1997), which relate respectively to occupational pension schemes, retirement annuities, personal retirement savings accounts, the limit on tax-relieved pension funds and miscellaneous aspects of the foregoing, be amended in the manner and to the extent specified in the Act giving effect to this Resolution.
7. THAT Part 23 of the Taxes Consolidation Act 1997 (No. 39 of 1997), which contains the principal provisions relating to farming and market gardening, be amended in the manner and to the extent specified in the Act giving effect to this Resolution.
8. THAT section 481 of the Taxes Consolidation Act 1997 (No. 39 of 1997), which provides tax relief for investment in films, be amended in the manner and to the extent specified in the Act giving effect to this Resolution.
9. THAT Part 16 of the Taxes Consolidation Act 1997 (No. 39 of 1997), which provides tax relief for investment in corporate trades and tax refunds to encourage employees or former employees to start their own businesses, be amended in the manner and to the extent specified in the Act giving effect to this Resolution.
10. THAT section 617(1) in Part 20 of the Taxes Consolidation Act 1997 (No. 39 of 1997), which provides for the capital gains tax treatment that applies when a member of a group of companies disposes of an asset to another member of the group, be amended in the manner and to the extent specified in the Act giving effect to this Resolution.
11. THAT Chapter 13 of Part 10 of the Taxes Consolidation Act 1997 (No. 39 of 1997), which relates to a scheme of relief referred to as the Living City Initiative, be amended in the manner and to the extent specified in the Act giving effect to this Resolution to provide, inter alia, for an overall cap on the amount of industrial building allowance which can be made as respects expenditure incurred on the conversion or refurbishment of any industrial building or structure to which that Chapter applies.
12. THAT section 268 of the Taxes Consolidation Act 1997 (No. 39 of 1997), which relates to the meaning of industrial building or structure for the purpose of making capital allowances, be amended in the manner and to the extent specified in the Act giving effect to this Resolution to provide, inter alia, that a building or structure, constructed for the purposes of aircraft maintenance, repair, overhaul or dismantling, will only be treated as an industrial building or structure if it is located in an assisted area in the current National Regional Aid Map for the State and that the expenditure on construction satisfies all the relevant conditions in the current European Commission Guidelines on regional state aid.
13. THAT Chapter 2 of Part 33 of the Taxes Consolidation Act 1997 (No. 39 of 1997), which contains miscellaneous anti-avoidance provisions, be amended in the manner and to the extent specified in the Act giving effect to this Resolution.
14. THAT section 23A of the Taxes Consolidation Act 1997 (No. 39 of 1997), which contains rules concerning the tax residence of companies, be amended in the manner and to the extent specified in the Act giving effect to this Resolution.
15. THAT section 29A of the Taxes Consolidation Act 1997 (No. 39 of 1997), which counters the avoidance of capital gains tax by individuals who become temporarily non-resident for tax purposes, be amended in the manner and to the extent specified in the Act giving effect to this Resolution.
16. THAT section 560 of the Taxes Consolidation Act 1997 (No. 39 of 1997), which sets out the treatment of allowable expenditure in the computation of a gain or a loss on the disposal of wasting assets for capital gains tax purposes, be amended in the manner and to the extent specified in the Act giving effect to this Resolution.
17. THAT section 604B of the Taxes Consolidation Act 1997 (No. 39 of 1997), which provides relief from capital gains tax for farm restructuring, be amended in the manner and to the extent specified in the Act giving effect to this Resolution.
18. THAT section 597A of the Taxes Consolidation Act 1997 (No. 39 of 1997), which provides for relief from capital gains tax in respect of chargeable gains accruing on the disposal of chargeable business assets, be amended in the manner and to the extent specified in the Act giving effect to this Resolution.
19. THAT section 95 of the Finance Act 1999 (No. 2 of 1999), which provides for the charge of mineral oil tax, and section 96 of and Schedules 2 and 2A to that Act, which provide for the rates of that tax, be amended in the manner and to the extent specified in the Act giving effect to this Resolution, to provide for tax on natural gas and biogas used as vehicle fuel.
20. THAT the Value-Added Tax Consolidation Act 2010 (No. 31 of 2010) be amended in the manner and to the extent specified in the Act giving effect to this Resolution, to provide for the insertion of section 108C, which provides that an accountable person (being the second accountable person), who knowingly or recklessly makes a supply or a purchase which is part of a series of taxable supplies (including supplies of those goods and services and intra-Community acquisitions, made prior or subsequent to the supply or purchase by the second accountable person) which is connected with the fraudulent evasion of tax, is jointly and severally liable for the tax that has not been remitted by an accountable person (being the first accountable person) liable, apart from the said section 108C, to remit the tax.
21. THAT section 108 of the Stamp Duties Consolidation Act 1999 (No. 31 of 1999), which exempts certain instruments from chargeability to stamp duty, be amended in the manner and to the extent specified in the Act giving effect to this Resolution.
22. THAT section 82 of the Capital Acquisitions Tax Consolidation Act 2003 (No. 1 of 2003), which provides for an exemption from capital acquisitions tax in respect of the receipt of money or money’s worth for support, maintenance or education under that section, be amended in the manner and to the extent specified in the Act giving effect to this resolution.
23. THAT section 89 of the Capital Acquisitions Tax Consolidation Act 2003 (No. 1 of 2003), which sets out the provisions governing agricultural relief on agricultural property, be amended in the manner and to the extent specified in the Act giving effect to this Resolution.
24. THAT Chapter 2 of Part 33 of the Taxes Consolidation Act 1997 (No. 39 of 1997), which contains miscellaneous anti-avoidance provisions, be amended in the manner and to the extent specified in the Act giving effect to this Resolution.
25. THAT Part 33 of the Taxes Consolidation Act 1997 (No. 39 of 1997), which contains anti-avoidance provisions, be amended in the manner and to the extent specified in the Act giving effect to this Resolution.
26. THAT Schedule 3 to the Taxes Consolidation Act 1997 (No. 39 of 1997), which provides for certain reliefs in respect of income tax charged on payments on retirement, etc., be amended in the manner and to the extent specified in the Act giving effect to this Resolution.
27. THAT section 626B of the Taxes Consolidation Act 1997 (No. 39 of 1997), which provides for an exemption from tax in the case of certain capital gains from the disposal of shareholdings in subsidiaries, be amended in the manner and to the extent specified in the Act giving effect to this Resolution.