I move:
That the Second Schedule to the Finance Act, 1992 (No. 9 of 1992), which specifies in a list the accountable persons for the purposes of Chapter III of Part I of the Finance Act, 1987 (No. 10 of 1987), be amended in the manner and to the extent specified in the Act giving effect to this Resolution.
That the provisions of Chapter III of Part I of the Finance Act, 1984 (No. 9 of 1984), relating to relief for investment in corporate trades, be amended in the manner and to the extent specified in the Act giving effect to this Resolution.
That Chapter III of Part I of the Finance Act, 1995 (No. 8 of 1995), which provides for reliefs for the renewal and improvement of certain resort areas, be amended in the manner and to the extent specified in the Act giving effect to this Resolution.
That Chapter V of Part I of the Finance Act, 1987, which provides for tax relief for investment in films, be amended in the manner and to the extent provided for in the Act giving effect to this Resolution.
That the tax exemption which applies to patent royalties and to dividends paid by companies out of exempt income derived from such royalties, be amended in the manner and to the extent specified in the Act giving effect to this Resolution.
That section 13 of the Finance Act, 1993 (No. 13 of 1993), which provides for a ten per cent rate of tax for authorised unit trust schemes, be amended in the manner and to the extent specified in the Act giving effect to this Resolution.
That section 14 of the Finance Act, 1993 (No. 13 of 1993), which provides for the tax treatment of special portfolio investment accounts, be amended in the manner and to the extent specified in the Act giving effect to this Resolution.
That section 17 of the Finance Act, 1993 (No. 13 of 1993), which provides for the taxation of undertakings for collective investment, be amended in the manner and to the extent provided for in the Act giving effect to this Resolution.
That the provisions of Chapter IV of Part I of the Finance Act, 1986 (No. 13 of 1986), relating to interest payments by certain deposit takers, be amended in the manner and to the extent specified in the Act giving effect to this Resolution.
That section 12A of the Corporation Tax Act, 1976 (No. 7 of 1976), be amended so as to provide for the capital gains tax treatment of foreign exchange gains and losses which relate to corporation tax liability of a company in the manner and to the extent provided for in the Act giving effect to this Resolution.
That section 35A of the Corporation Tax Act, 1976 (No. 7 of 1976), which provides for the tax treatment of chargeable gains accruing to a fund maintained by an assurance company in respect of its life business, be amended in the manner and to the extent specified in the Act giving effect to this Resolution.
That section 46B of the Corporation Tax Act, 1976 (No. 7 of 1976), which provides for a charge to corporation tax on the appreciation in value of certain investments held by life assurance companies, be amended in the manner and to the extent specified in the Act giving effect to this Resolution.
That section 135 of the Corporation Tax Act, 1976 (No. 7 of 1976), which provides for the tax treatment of a company which ceases to be a member of a group, be amended in the manner and to the extent specified in the Act giving effect to this Resolution.
That section 59 of the Finance Act, 1995 (No. 8 of 1995), which provides for relief from corporation tax for incremental expenditure on research and development incurred by a manufacturing company in a three year period, be amended to the extent and in the manner specified in the Act giving effect to this Resolution.
That section 46 of the Capital Gains Tax Act, 1975 (No. 20 of 1975), which provides for the capital gains tax treatment on disposal of debts, 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 for the charging of duty of excise, in accordance with the provisions of that Act, on unleaded petrol with a research octane number (as defined by that Act) greater than 95.4 at the rate applicable to leaded petrol.
That Part I of the Schedule to the Finance (Excise Duties) (Vehicles) Act, 1952 (No. 24 of 1952), which relates to excise duty on vehicle licences, 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 so that:
(a) the transfer of goods by a person in the State to the territory of another Member State for the purpose of having a service carried out on them be treated as an intra-Community supply of the goods where such goods, after being worked upon, are not returned to that person in the State,
(b) the place where a service consisting of the valuation of, or work on, movable goods, including contract work, is supplied be, in certain circumstances, the Member State in which the recipient of the service is registered for value-added tax,
(c) transport costs from the place of importation to another place within the Community, where known, be included in the value for assessment of value-added tax on imports,
(d) the zero rate of value-added tax be not applicable, in certain circumstances, to the transport of goods in the State following importation.
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) the electronic transfer of securities in accordance with the Companies Act, 1990 (Uncertificated Securities) Regulations, 1996 (S.I. No. 68 of 1996), shall be charged with stamp duty,
(b) the said stamp duty shall be paid by such persons, in such circumstances and at such rates as may be specified in that Act.
That, as respects gifts or inheritances taken on or after the 28th day of March, 1996, the definition of `private company' in section 16 of the Capital Acquisitions Tax Act, 1976 (No. 8 of 1976), 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 so as to secure, in the manner and to the extent specified in that Act, that various provisions of the Tax Acts and the Capital Gains Tax Acts be amended, such amendments being designed to facilitate, or being otherwise desirable in connection with, the consolidation of the Tax Acts and the Capital Gains Tax Acts.
That section 17 of the Finance Act, 1970 (No. 14 of 1970), which relates to tax deductions from payments to sub-contractors in the construction, forestry and meat processing industries, be amended in the manner and to the extent specified in the Act giving effect to this Resolution.