I move:
That section 8 of the Finance Act, 1989 (No. 10 of 1989), which restricts the amount of a life assurance premium which qualifies for relief from income tax, be modified to further restrict the relief 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 to restrict, in the manner and to the extent specified in that Act, the relief from income tax available to an individual, under section 34 of the Finance Act, 1974 (No. 27 of 1974), or section 8 of the Finance Act, 1978 (No. 21 of 1978), in respect of a loan applied in acquiring shares in a company.
That provision be made in the Act giving effect to this Resolution to secure that, in calculating relief from income tax under Schedule 3 to the Income Tax Act, 1967 (No. 6 of 1967), in respect of lump sums payable to an individual on retirement or termination of an employment, account shall be taken, in the manner and to the extent specified in the Act giving effect to this Resolution, of any lump sum (not chargeable to tax) which upon the exercise of an option or a right to commute, in whole or in part, a pension in favour of a lump sum, may be received by the individual in the future.
That, as respects the year 1990-91 and subsequent years of assessment, the provisions of the Tax Acts relating to—
(a) the basis of assessment of income, profits or gains,
(b) relief in respect of capital expenditure,
(c) the surcharge for submission of late returns, and
(d) relief for premiums paid in respect of retirement annuities,
be amended in the manner and to the extent provided for in the Act giving effect to this Resolution.
That provision be made in the Act giving effect to this Resolution to comply with Article 40 (which provides that the profits or losses resulting from the activities of a grouping are to be taxable only in the hands of its members) of Council Regulation (EEC) No. 2137/85 of 25th July, 1985 (O.J. No. L 199 of 31.7.1985), on the European Economic Interest Grouping) (EEIG).
That section 45 of the Finance Act, 1986 (No. 13 of 1986), which provides for a deduction, in computing the income of a person's trade or profession, of double the rent paid by him in respect of certain qualifying premises occupied by him for the purposes of his trade or profession, be amended to restrict the said deduction 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 so as to secure, in the manner and to the extent specified in that Act, that certain leases will not be qualifying leases for the purposes of section 45 of the Finance Act, 1986 (No. 13 of 1986).
That provision be made in the Act giving effect to this Resolution to restrict, in the manner and to the extent specified in that Act, certain reliefs under the Corporation Tax Act, 1976 (No. 7 of 1976), and Chapter III of Part I of the Finance Act, 1984 (No. 9 of 1984).
That provision be made in the Act giving effect to this Resolution so as to secure, in the manner and to the extent specified in that Act, that certain unit trust schemes, within the meaning of section 1 (1) of the Unit Trusts Act, 1972 (No. 17 of 1972), shall be deemed not to be collective investment of undertakings for the purposes of section 18 of, and the First Schedule to, the Finance Act, 1989 (No. 10 of 1989).
That, in consequence of the reduction of the basic rate of corporation tax, the provisions of the Corporation Tax Act, 1976 (No. 7 of 1976), relating to tax credits in respect of distributions made by companies on or after the 6th day of April, 1991, 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 to restrict, in the manner and to the extent specified in that Act, the meaning of "goods" under section 39 of the Finance Act, 1980 (No. 14 of 1980), for the purposes of the relief from corporation tax of certain income of manufacturing companies.
That provision be made in the Act giving effect to this Resolution so as to secure, in the manner and to the extent specified in that Act, that certain interest or other distributions in respect of certain securities of companies shall not be treated as a distribution for the purposes of corporation tax.
That provision be made in the Act giving effect to this Resolution to restrict, in the manner and to the extent specified in that Act, certain reliefs under the Income Tax Act, 1967 (No. 6 of 1967), and the Corporation Tax Act, 1976 (No. 7 of 1976), in respect of reorganisations to which section 57 of the Trustee Savings Banks Act, 1989 (No. 21 of 1989), relates.
That the provisions of the Tax Acts and the Capital Gains Tax Acts relating to the charge to tax in respect of gains arising to a person from a disposal of certain interests in offshore funds be amended in the manner and to the extent provided for in the Act giving effect to this Resolution.
That the provisions of the Tax Acts providing for relief in respect of capital expenditure be amended in the manner and to the extent provided for in the Act giving effect to this Resolution.
That paragraph 15 of Schedule I to the Capital Gains Tax Act, 1975 (No. 20 of 1975), be amended in the manner and to the extent specified in the Act giving effect to this Resolution so as to provide for revised arrangements for the tax treatment of certain appropriations of assets to stock in trade.
That provision be made in the Act giving effect to this Resolution for amending the rate of excise duty chargeable on cigarettes.
That provision be made in the Act giving effect to this Resolution that—
(a) the supply and importation of live horses and greyhounds, and the hire of horses, be subjected to value-added tax at the rate of 2.3 per cent,
(b) the supply of certain services from abroad to the Irish branch of a company whose principal establishment is in the supplier's country be subjected to value-added tax,
(c) section 17 of the Value-Added Tax Act, 1972 (No. 22 of 1972), be suspended for the period from the 1st day of October, 1990, to the 31st day of December, 1990, in respect of the supply of certain telecommunications services,
(d) instruction in the driving of motor vehicles, other than certain goods vehicles, be subjected to value-added tax,
(e) the supply of certain cultural services be exempted from value-added tax,
(f) the supply of certain services by certain independent groups of persons, for the benefit of their members, be exempted from value-added tax, and
(g) the supply of certain telecommunications services be subjected to value-added tax at the rate of 10 per cent.
That provision be made in the Act giving effect to this Resolution for—
(a) charging a stamp duty, in accordance with the provisions of that Act, at the rates specified in that Act, on statements of certain amounts required by that Act to be delivered to the Revenue Commissioners by banks, and
(b) imposing, in accordance with the provisions of that Act, a penalty in respect of non-compliance with such of those provisions as relate to the stamp duty.
That provision be made in the Act giving effect to this Resolution for—
(a) charging a stamp duty, in accordance with the provisions of that Act, at the rates specified in that Act, on statements of certain amounts required by that Act to be delivered to the Revenue Commissioners by an accountable person in relation to an undertaking as defined in that Act, and
(b) imposing, in accordance with the provisions of that Act, a penalty in respect of non-compliance with such of those provisions as relate to the stamp duty.
That provision be made in the Act giving effect to this Resolution for exempting from stamp duty in certain cases and charging stamp duty in other cases, in accordance with the provisions of that Act, on certain headings in the First Schedule (as amended) to the Stamp Act, 1891.
That provision be made in the Act giving effect to this Resolution for charging a stamp duty, in accordance with the provisions of that Act, on instruments giving effect to transfers of building land.
That provision be made in the Act giving effect to this Resolution, for imposing additional criteria before associated companies can qualify for stamp duty relief, by amending section 19 (inserted by the Finance Act, 1980 (No. 14 of 1980)) of the Finance Act, 1952 (No. 14 of 1952).
That provision be made in the Act giving effect to this Resolution for removing the stamp duty relief granted to the Agricultural Credit Corporation p.l.c. under section 5 of the Finance (Customs and Stamp Duties) Act, 1929 (No. 5 of 1929), and sections 12 (4) and 53 (1) of the Agricultural Credit Act, 1978 (No. 2 of 1978).
That provision be made in the Act giving effect to this Resolution for charging stamp duty on the assets contributed to capital companies by the issue of redeemable preference shares under section 64 of the Companies Act, 1963 (No. 33 of 1963).
That, for the purposes of the exemption under section 108 (b) (ii) of the Finance Act, 1984, from a charge for tax arising on or after the 5th day of April, 1990, under the provisions of section 106 of the said Act of 1984 or section 103 of the Finance Act, 1986, provision be made in the Act giving effect to this Resolution so that a sponsored superannuation scheme (within the meaning of subsection (9) of section 235 of the Income Tax Act, 1967) shall not include a scheme or arrangement which relates to matters other than service in particular offices or employments.
That section 28 of the Finance Act, 1984 (No. 9 of 1984), which provides for the taxation of certain non-interest bearing securities be amended in the manner and to the extent specified in the Act giving effect to this Resolution.
That section 101 of the Corporation Tax Act, 1976 (No. 7 of 1976), which provides for a surcharge on the undistributed income of certain companies, be amended in the manner and to the extent specified in the Act giving effect to this Resolution."