Finance Bill 2018: Financial Resolutions

I move the following Resolutions:

THAT section 128F of the Taxes Consolidation Act 1997 (No. 39 of 1997), which deals with the Key Employee Engagement Programme, be amended in the manner and to the extent specified in the Act giving effect to this Resolution.

THAT Chapter 2 of Part 13 of the Taxes Consolidation Act 1997 (No. 39 of 1997), which contains provisions for treating certain matters as distributions, be amended in the manner and to the extent specified in the Act giving effect to this Resolution.”

THAT Chapter 2 of Part 23 of the Taxes Consolidation Act 1997 (No. 39 of 1997), which relates to certain farming provisions, be amended in the manner and to the extent specified in the Act giving effect to this Resolution.”

THAT Part 7, Chapter 1 of the Taxes Consolidation Act 1997 (No. 39 of 1997), which relates to certain income tax exemptions, be amended in section 216A in the manner and to the extent specified in the Act giving effect to this Resolution.”

THAT Part 16 of the Taxes Consolidation Act 1997 (No. 39 of 1997), which contains provisions for relief from income tax for investment in corporate trades, 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 the insertion of Part 35B, which deals with the taxation of certain controlled foreign companies, into that Act and that that Act be amended in the manner and to the extent specified in the Act giving effect to this Resolution.”

THAT section 291A of the Taxes Consolidation Act 1997 (No. 39 of 1997), which provides relief from corporation tax for capital expenditure incurred on specified intangible assets, be amended in the manner and to the extent specified in the Act giving effect to this Resolution.”

THAT section 35 of the Finance Act 2017, which provides definitions for the interpretation of Chapter 1 of Part 2 of the Finance Act 2017 (sugar sweetened drinks tax), be amended in the manner and to the extent specified in the Act giving effect to this Resolution.”

THAT Chapter 1 of Part 2 of the Finance Act 2002, which relates to certain Betting Duty provisions, 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 sets out interpretation of words and phrases, be amended in the manner and to the extent specified in the Act giving effect to this Resolution.”

THAT section 132 of the Finance Act 1992 (No. 9 of 1992), which sets out the charge of excise duty (vehicle registration tax), be amended in the manner and to the extent specified in the Act giving effect to this Resolution.”

THAT sections 134 and 141 of the Finance Act 1992 (No. 9 of 1992), which set out permanent reliefs and regulations, be amended in the manner and to the extent specified in the Act giving effect to this Resolution.”

THAT section 104 of the Value-Added Tax Consolidation Act 2010 (No. 31 of 2010), which relates to repayments of value-added tax in specific circumstances, be amended in subsection (2) in the manner and to the extent specified in the Act giving effect to this Resolution.”

THAT section 81AA of the Stamp Duties Consolidation Act 1999 (No. 31 of 1999), which provides for relief from stamp duty in relation to transfers to young trained farmers, be amended in the manner and to the extent specified in the Act giving effect to this Resolution.”

THAT section 53A of the Capital Acquisitions Tax Consolidation Act 2003 (No.1 of 2003), which provides for a surcharge to capital acquisitions tax payable where a person fails to deliver a return on or before the specified return date, be amended in the manner and to the extent specified in the Act giving effect to this Resolution.”

THAT section 86 of the Capital Acquisitions Tax Consolidation Act 2003 (No.1 of 2003), which provides for an exemption from capital acquisitions tax in the case of a gift or an inheritance of certain dwelling houses, be amended in the manner and to the extent specified in the Act giving effect to this Resolution.”

Question put and agreed to.