I move:
That the provisions of the Income Tax Acts relating to the amount of mortgage interest which qualifies for income tax relief be amended in the manner and to the extent specified in the Act giving effect to this Resolution.
That the tax treatment of certain severance payments be amended in the manner and to the extent specified in the Act giving effect to this Resolution.
That the provisions relating to income levy contained in Financial Resolution No. 8 of the 24th day of February, 1993, be amended in the manner and to the extent specified in the Act giving effect to that Resolution and, in addition, in the manner and to the extent specified in the Act giving effect to this Resolution.
That Part III of the Corporation Tax Act, 1976 (No. 7 of 1976), which provides for the taxation of life assurance companies, 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 for treating, for tax purposes, in the manner and to the extent specified in that Act, certain unrealised gains and losses of assurance companies on the 31st day of December, 1992, as having accrued on that date.
That the provisions relating to the deduction of tax from interest payments made by certain deposit takers be amended in the manner and to the extent provided for in the Act giving effect to this Resolution.
That section 16 of the Corporation Tax Act, 1976 (No. 7 of 1976), which provides for relief for trading losses other than terminal losses, be amended in the manner and to the extent provided for in the Act giving effect to this Resolution.
That Part IV of the Capital Gains Tax Act, 1975 (No. 20 of 1975), which provides for the taxation of life assurance and deferred annuities, be amended in the manner and to the extent provided for in the Act giving effect to this Resolution.
That section 45 of the Finance Act, 1986 (No. 13 of 1986), which provides for a double rent allowance as a deduction in computing trading income in respect of rent paid on certain premises in areas designated under the Urban Renewal Scheme, be amended in the manner and to the extent specified in the Act giving effect to this Resolution.
That section 51 of the Finance Act, 1988 (No. 12 of 1988), which provides for the continued entitlement to accelerated capital allowances in respect of capital expenditure incurred on certain assets and in certain areas, be amended in the manner and to the extent specified in the Act giving effect to this Resolution.
That sections 254, 303 and 305 of the Income Tax Act, 1967 (No. 6 of 1967), section 22 of the Finance Act, 1974 (No. 27 of 1974), and section 52 of the Finance Act, 1986 (No. 13 of 1986), which relate to capital allowances in respect of certain capital expenditure, be amended in the manner and to the extent specified in the Act giving effect to this Resolution."
That section 6 of the Corporation Tax Act, 1976 (No. 7 of 1976), which provides for the general scheme of corporation tax, section 18 of the Finance Act, 1988 (No. 12 of 1988), which provides for the date for payment of tax, and section 50 of the Finance Act, 1983 (No. 15 of 1983), which provides for returns and collection of advance corporation tax, be amended in the manner and to the extent provided for in the Act giving effect to this Resolution.
That section 1 of the Corporation Tax Act, 1976 (No. 7 of 1976), which provides for the introduction for companies of corporation tax in place of income tax, corporation profits tax and capital gains tax, and section 337 of the Income Tax Act, 1967 (No. 6 of 1967), be amended in the manner and to the extent provided for in the Act giving effect to this Resolution.
That section 39 of the Finance Act, 1980 (No. 14 of 1980), which defines "goods", be amended in the manner and to the extent provided for in the Act giving effect to this Resolution.
That section 84A of the Corporation Tax Act, 1976 (No. 7 of 1976), which limits the meaning of "distribution", 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 for imposing a duty of excise, in respect of certain gaming machines which are deemed to be available for play, in accordance with the provisions of that Act.
That provision be made in the Act giving effect to this Resolution for setting the rate of excise duty chargeable, in accordance with the provisions of that Act, on beer brewed in the State and on beer imported into the State.
That provision be made in the Act giving effect to this Resolution for imposing a duty of excise on certain licences granted in respect of certain premises in accordance with the provisions of that Act.
That provision be made in the Act giving effect to this Resolution for the repeal of certain enactments and the revocation of certain instruments in the manner and to the extent provided for in that Act.
That provision be made in the Act giving effect to this Resolution so that:
(a) the intra-Community acquisition of certain goods be subjected to value-added tax.
(b) value-added tax payable on certain alcohol products be paid at the same time as the duty of excise on such products and on a value which includes the duty of excise payable.
(c) certain taxable persons be not entitled to deduct value-added tax payable by them on intra-Community acquisitions or certain services received from abroad.
(d) a person who is in receipt of certain services from abroad be liable to value-added tax on such services regardless of the value of such services.
(e) value-added tax deducted in respect of intra-Community acquisitions of goods, by a person who has elected to be a taxable person, be included in any adjustment of that person's tax liability as a result of that person cancelling such election.
(f) the rate of value-added tax on catering services, involving food and drink provided by the recipient of the service, be confirmed at 12.5 per cent.
(g) certain taxable persons be liable to pay an advance payment of value-added tax on the 1st day of December, 1993, and on each subsequent 1st day of December thereafter, and
(h) in certain circumstances a taxable person be liable to pay a surcharge on the advance payment of value-added tax.
That provision be made in the Act giving effect to this Resolution for—
(a) extending the definition of banks for the purpose of stamp duty on cash cards.
(b) charging stamp duty, in accordance with the provisions of the Act, at the rates specified in that Act, on exchanges of immovable property, and
(c) the amendment of section 34 (5) of the Finance Act, 1978, which relates to the stamp duty on certain conveyances and transfers.
in the manner and to the extent specified in the Act so giving effect.
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, in relation to a sale of certain residential property on or after the 1st day of August, 1993, the purchaser—
(a) withholds and pays to the Revenue Commissioners a specified portion of the sale price unless the Revenue Commissioners have issued a certificate dispensing with that requirement; and
(b) shall be liable for a penalty for failure to deliver to the Revenue Commissioners a return of the sale price and of the amount withheld.
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—
(a) an inheritance tax, to be called probate tax, shall be charged on property passing under the will or on the intestacy of a person dying after the date of the passing of that Act;
(b) the said tax shall be paid by such persons, in such circumstances and at such rate as may be specified in that Act.
That section 5 of the Capital Acquisitions Tax Act, 1976, which relates to gifts deemed to be taken for the purposes of that Act, be amended, as respects benefits taken on or after the 24th day of February, 1993, in the manner and to the extent specified in the Act giving effect to this Resolution.
That the definition of "taxable gift" in section 6 of the Capital Acquisitions Tax Act, 1976, be amended in the manner and to the extent specified in the Act giving effect to this Resolution.
That section 11 of the Capital Acquisitions Tax Act, 1976, which relates to inheritance deemed to be taken for the purposes of that Act, be amended, as respects benefits taken on or after the 24th day of February, 1993, in the manner and to the extent specified in the Act giving effect to this Resolution.
That section 16 of the Capital Acquisitions Tax Act, 1976, which relates to the valuation of certain shares in private companies, be amended, as respects gifts or inheritances taken on or after the 24th day of February, 1993, in the manner and to the extent specified in the Act giving effect to this Resolution.
That section 90 of the Finance Act, 1989, which relates to arrangements reducing value of company shares in respect of gift tax or inheritance tax, be amended, as respects benefits taken on or after the 24th day of February, 1993, in the manner and to the extent specified in the Act giving effect to this Resolution.
That, for the purpose of the definition of "specified amount" in subsection (1) of section 90 of the Finance Act, 1989, certain references in section 16 of the Capital Acquisitions Tax Act, 1976, be construed in accordance with the provisions of the Act giving effect to this Resolution.
That section 34 of the Capital Acquisitions Tax Act, 1976, which relates to dispositions by or to a company, be amended, as respects a payment, disposition, gift or inheritance on or after the 24th day of February, 1993, in the manner and to the extent specified in the Act giving effect to this Resolution.
That section 107 of the Finance Act, 1984, which relates to the valuation of certain shares in private companies for the purpose of the 3 per cent. tax on discretionary trusts, be amended, as respects inheritances taken on or after the 24th day of February, 1993, in the manner and to the extent specified in the Act giving effect to this Resolution.
That section 104 of the Finance Act, 1986, which relates to the valuation of certain shares in private companies for the purpose of the annual 1 per cent. tax on discretionary trusts, be amended, as respects inheritances taken on or after the 24th day of February, 1993, 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 that Radio Telefís Éireann shall pay a levy of £13,400,000 into the Central Fund on or before the 30th day of June, 1993.
That provision be made in the Act giving effect to this Resolution, in the manner and to the extent specified in that Act, for a charge to income tax, capital gains tax or corporation tax, as appropriate, on the chargeable gains and certain income of authorised unit trust schemes and certain other undertakings for collective investment.
That section 31 of the Capital Gains Tax Act, 1975, which provides for the taxation of unit trusts, be amended in the manner and to the extent specified in the Act giving effect to this Resolution.
That section 11 of the Finance Act, 1990 (No. 10 of 1990), which provides for the restriction of relief to individuals on loans applied in acquiring shares in companies, be amended in the manner and to the extent specified in the Act giving effect to this Resolution.