I move the following Resolutions:
That Schedule 13 to the Taxes Consolidation Act, 1997 (No. 39 of 1997), which specifies in a list the accountable persons for the purposes of Chapter 1 of Part 18 of that Act, be amended in the manner and to the extent specified in the Act giving effect to this Resolution.
That the taxation treatment of pension arrangements be changed 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 increase the rate of tax which is to apply to interest paid or credited on certain deposits under the scheme of deduction of tax from interest payments by certain deposit takers provided for by Chapter 4 of Part 8 of the Taxes Consolidation Act, 1997 (No. 39 of 1997).
That section 1022 of the Taxes Consolidation Act, 1997 (No. 39 of 1997), which, in the case of certain married couples jointly assessed to tax, permits the collection of certain income tax from the non-assessable spouse where the assessable spouse has failed to pay the tax due or has failed to pay all of the tax due, be amended in the manner and to the extent specified in the Act giving effect to this Resolution.
That Chapter 8A of Part 6 of the Taxes Consolidation Act, 1997 (No. 39 of 1997), which provides for dividend withholding tax, be amended so as to provide for the deduction of dividend withholding tax on settlement of market claims, in the manner and to the extent specified in the Act giving effect to this Resolution.
That section 333 of the Taxes Consolidation Act, 1997 (No. 39 of 1997), which provides for double rent allowance in respect of rent paid for certain business premises, be amended in the manner and to the extent specified in the Act giving effect to this Resolution.
That sections 405 and 406 of the Taxes Consolidation Act, 1997 (No. 39 of 1997), which restrict the use of certain capital allowances, be amended in the manner and to the extent specified in the Act giving effect to this Resolution.
That section 343 of the Taxes Consolidation Act, 1997 (No. 39 of 1997), which provides for capital allowances in relation to the construction or refurbishment of certain buildings or structures in enterprise areas, be amended in the manner and to the extent specified in the Act giving effect to this Resolution.
That Chapter 7 of Part 10 of the Taxes Consolidation Act, 1997 (No. 39 of 1997), which provides for a scheme of tax incentives for qualifying areas in certain urban areas, be amended in the manner and to the extent specified in the Act giving effect to this Resolution.
That Chapter 8 of Part 10 of the Taxes Consolidation Act, 1997 (No. 39 of 1997), which provides for a scheme of tax incentives for qualifying rural areas, be amended in the manner and to the extent specified in the Act giving effect to this Resolution.
That section 481 of the Taxes Consolidation Act, 1997 (No. 39 of 1997), which provides for tax relief for investment in films, be amended in the manner and to the extent specified in the Act giving effect to this Resolution.
That section 482 of the Taxes Consolidation Act, 1997 (No. 39 of 1997), which provides for the granting of relief for expenditure incurred on the repair, maintenance or restoration of significant buildings and gardens, be amended in the manner and to the extent specified in the Act giving effect to this Resolution.
That sections 519A and 519B of, and Schedule 12A to, the Taxes Consolidation Act, 1997 (No. 39 of 1997), which make provision for savings-related share option schemes, 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 provide a new basis for the taxation of certain life assurance companies and further to provide for the rate of tax to apply to the proceeds of, and to certain other events in relation to, life assurance policies.
That section 595 of the Taxes Consolidation Act, 1997 (No. 39 of 1997), which provides for the taxation of corporate policyholders of certain life assurance products, be amended in the manner and to the extent specified in the Act giving effect to this Resolution.
That the provisions of the Taxes Consolidation Act, 1997 (No. 39 of 1997), relating to the taxation of special investment schemes (within the meaning of section 737 of the Act) and undertakings for collective investment (within the meaning of section 738 of that Act), 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 taxation of collective funds and investors in such funds.
That section 723 of the Taxes Consolidation Act, 1997 (No. 39 of 1997), which provides for the taxation of special investment policies, be amended in the manner and to the extent specified in the Act giving effect to this Resolution.
That section 843A of the Taxes Consolidation Act, 1997 (No. 39 of 1997), which provides for capital allowances for buildings used for certain childcare purposes, be amended in the manner and to the extent specified in the Act giving effect to this Resolution.
That section 246 of the Taxes Consolidation Act, 1997 (No. 39 of 1997), which provides for the obligation to deduct tax from payments of annual interest in certain circumstances, be amended in the manner and to the extent specified in the Act giving effect to this Resolution.
That Schedule 24 to the Taxes Consolidation Act, 1997 (No. 39 of 1997), which provides for credit for foreign tax, be amended in the manner and to the extent specified in the Act giving effect to this Resolution.
That section 23A of the Taxes Consolidation Act, 1997 (No. 39 of 1997), which contains rules concerning the tax residence of companies which are incorporated in the State, be amended in the manner and to the extent specified in the Act giving effect to this Resolution.
That sections 711 and 713 of the Taxes Consolidation Act, 1997 (No. 39 of 1997), be amended in the manner and to the extent specified in the Act giving effect to this Resolution, to provide that the income and gains of the policyholders' fund of a life assurance company are taxed at the standard rate of income tax.
That provision be made in the Act giving effect to this Resolution to amend section 110 of the Taxes Consolidation Act, 1997 (No. 39 of 1997), to provide that certain interest which would otherwise be treated as a distribution for the purposes of section 130(2)(d)(iii) of that Act shall not be so treated.
That provision be made in the Act giving effect to this Resolution to provide for the revocation of a certificate given under section 446 of the Taxes Consolidation Act, 1997 (No. 39 of 1997), 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 secure that a low rate of mineral oil tax for non-automotive heavy oil provided for in Schedule 2 to the Finance Act, 1999 (No. 2 of 1999), be restricted, in accordance with the provisions of the first-mentioned Act, to low sulphur heavy oil when used in trains.
That provision be made in the Act giving effect to this Resolution to secure that the relief provided for in Paragraph 12(11) of the Imposition of Duties (No. 221) (Excise Duties) Order, 1975 (S.I. No. 307 of 1975), be restricted, in accordance with the provisions of that Act, to low sulphur hydrocarbon oil.
That provision be made in the Act giving effect to this Resolution to secure that the relief provided for in section 99 of the Finance Act, 1999 (No. 2 of 1999), be restricted, in accordance with the provisions of the first-mentioned Act, to low sulphur heavy oil.
That provision be made in the Act giving effect to this Resolution to secure that the relief for non-automotive hydrocarbon oil provided for in Paragraph 12(3) of the Imposition of Duties (No. 221) (Excise Duties) Order, 1975 (S.I. No. 307 of 1975), be restricted, in accordance with the provisions of that Act, to low sulphur hydrocarbon oil when used in trains.
That provision be made in the Act giving effect to this Resolution for imposing a charge, in accordance with the provisions of that Act, on licences granted by the Commissioners to National Cultural Institutions.
That provision be made in the Act giving effect to this Resolution for enabling the Revenue Commissioners to determine the open market selling price of certain mechanically-propelled vehicles, that is to say, the value of those vehicles by reference to which the duty of excise imposed by section 132 of the Finance Act, 1992, will be calculated and charged thereon.
That provision be made in the Act giving effect to this Resolution so that:
(a) value-added tax be chargeable on telecommunications services supplied from outside the State in certain circumstances,
(b) persons who elect to register for VAT in respect of the supply of services of the kind referred to in paragraph (xiii) of the Sixth Schedule to the VAT Act shall pay, in certain circumstances, a cancellation amount to the Revenue Commissioners,
(c) an assessment or an estimation of tax due by a person may be raised for any period,
(d) value-added tax is chargeable on the supply of goods to certain vessels and aircrafts which are not for consumption on board such vessels and aircraft
(e) the basis for calculating deductibility of tax by a taxable person in respect of inputs used for both taxable and non-taxable supplies shall have due regard to the extent to which those inputs are used for making taxable supplies.
That provision be made in the Act giving effect to this Resolution for amending section 86 of the Stamp Duties Consolidation Act, 1999 (No. 31 of 1999), 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 for amending the First Schedule to the Stamp Duties Consolidation Act, 1999 (No. 31 of 1999), 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 for amending section 2, section 6, and section 12 of the Capital Acquisitions Tax Act, 1976 (No. 8 of 1976), 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 for amending section 19 of the Capital Acquisitions Tax Act, 1976 (No. 8 of 1976), 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 for amending section 55 of the Capital Acquisitions Tax Act, 1976 (No. 8 of 1976), 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 for amending section 39 of the Finance Act, 1978 (No. 21 of 1978), 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 for the repeal of section 117 of the Finance Act, 1991 (No. 13 of 1991), in the manner and to the extent specified in the Act so giving effect.