As the Deputy is aware the Oireachtas, when enacting legislation, in many instances provides a discretion to the relevant Minister in respect of the appropriate time to commence an Act, or certain provisions of an Act.
I set out in the attached table details of legislative provisions passed by the Oireachtas since 1 January 2013 but which are not yet formally commenced and for which I, as Minister for Finance, have lead responsibility.
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Act
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Provision
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Purpose
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1.
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Finance Act 2017
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ss. 12(1) & 12(2), 68(1)
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Section 12 concerns allowances for childcare and fitness centres.
Section 68 relates to amendments to farm consolidation relief.
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2.
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Asian Infrastructure Investment Bank Act 2017
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s. 3
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s. 3 shall come into operation on the day on which the State becomes a member of the Bank in accordance with the terms of the Agreement
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3.
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Finance Act 2016
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s. 19
s. 28
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s. 19 relates to balancing allowances and balancing charges
s.28 relates to disposals of business or farm on "retirement"
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4.
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Finance Act 2015
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s. 46
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s. 46 relates to a requirement to make electronically a return or make a claim, submission or declaration for the purposes of any requirement of excise law.
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s. 76
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s. 76 requires a property agent to include in a return of information the tax reference number of each property owner and the Local Property Tax (LPT) number in respect of each residential property.
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5.
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Finance Act 2014
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s. 74
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s. 74 relates to relief from stamp duty for certain leases of farmland.
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6.
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National Treasury Management Agency (Amendment) Act 2014
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s. 5 (in part)
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s. 5 relates to amendments to Acts specified in Schedule 1 and Schedule 2 to the Act.
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s. 6(a)
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s. 6(a) provides for the repeal of the National Pensions Reserve Fund Act 2000 (other than s. 30).
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s. 6(d)
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s. 6(d) provides for the dissolution of the Investment of the National Pensions Reserve Fund and Miscellaneous Provisions Act 2009 (other than sections 9 and 11 to 13).
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s. 50
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s. 50 provides for the dissolution of the National Pensions Reserve Fund Commission.
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s. 54 (in part)
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s. 54 relates to the transitional provisions in Schedule 4.
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Schedule 1
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Part 2, Item (1)(b) – relates to the deletion from Schedule 2 to the Ombudsman Act 1980 of “National Pensions Reserve Fund Commission”
Part 4, Items (2)(b), 2(c), (4), 7(b), 7(c), 9(b), 9(c), 10(b), 12(b), 12(c), 12(d) – relate to amendments to the Taxes Consolidation Act 1997
Part 8 – relates to the amendment of the Credit Institutions (Stabilisation) Act 2010
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Schedule 2
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Part 1, Item 1(b) – relates to amendments of the Ethics in Public Office (Prescribed Public Bodies, Designated Directorships of Public Bodies and Designated Positions in Public Bodies) Regulations 2004
Part 2, Item 1(b) – relates to amendment to the Official Languages Act 2003 (Public Bodies) Regulations 2006
Part 4 – relates to amendment of the Payments (Banks, Building Societies, Credit Unions and Savings Banks) Regulations 2008
Part 6, Items 1(a), 2(b) – relates to the amendment of the Payments (Insurance Undertakings) Regulations 2011
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Schedule 4
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Paragraph 15 – relating to the final accounts of the National Pensions Reserve Fund Commission
Paragraph 17 – relating to the final annual report of the National Pensions Reserve Fund Commission
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7.
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Strategic Banking Corporation of Ireland Act 2014
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s. 12
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s. 12 relates to the alienation of shares in the Strategic Banking Corporation of Ireland by the Minister for Finance.
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8.
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Finance Act (No. 2) 2013
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s. 45
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s. 45 relates to entrepreneur relief
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