Before the Tánaiste moves the Financial Resolutions, I draw the attention of Members to a printing error on the Order Paper. The title of No. 17b on the Order Paper refers to "Finance Bill 2014" when it should read "Finance Bill 2015".
Finance Bill 2015: Financial Resolutions
I move the following Resolutions:
THAT section 520(1) of the Taxes Consolidation Act 1997 (No. 39 of 1997) and Schedule 13 to the Taxes Consolidation Act 1997 (No. 39 of 1997) which provides for payments in respect of professional services by certain persons, be amended in the manner and to the extent specified in the Act giving effect to this Resolution.
THAT, as respects the tax treatment of farming and market gardening, Part 23, section 598 and section 851A of the Taxes Consolidation Act 1997 (No. 39 of 2007) be amended in the manner and to the extent specified in the Act giving effect to this Resolution.
THAT Part 24 of the Taxes Consolidation Act 1997 (No. 39 of 1997) which provides for the taxation of profits of certain mines and petroleum taxation, be amended in the manner and to the extent specified in the Act giving effect to this Resolution.
THAT, as respects the tax treatment where income arises to a non-resident person and where a resident individual has the power to enjoy that income, Part 33 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.
THAT Part 18 of the Taxes Consolidation Act 1997 (No. 39 of 1997) which provides for payments in respect of professional services by certain persons and payments to subcontractors in certain industries, be amended in the manner and to the extent specified in the Act giving effect to this Resolution.
THAT, as respects the tax treatment of Additional Tier 1 instruments, Part 36 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.
THAT, as respects the tax treatment of capital expenditure for scientific research, section 765 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.
THAT section 831 of the Taxes Consolidation Act 1997 (No. 39 of 1997), which implements Council Directive No. 90/435/EEC, as recast by Council Directive 2011/96/EU, concerning the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States, be amended in the manner and to the extent specified in the Act giving effect to this Resolution.
THAT section 29 of the Taxes Consolidation Act 1997 (No. 39 of 1997), which sets out the persons who are chargeable to capital gains tax, be amended in the manner and to the extent specified in the Act giving effect to this Resolution.
THAT section 541B of the Taxes Consolidation Act 1997 (No. 39 of 1997), which sets out the capital gains tax treatment of any amount paid to a person or to any other person in respect of a restrictive covenant, be amended in the manner and to the extent specified in the Act giving effect to this Resolution.
THAT Chapter 1 of Part 20 of the Taxes Consolidation Act 1997 (No. 39 of 1997), which relates to the deferral of capital gains tax in certain circumstances, be amended in the manner and to the extent specified in the Act giving effect to this Resolution.
THAT section 615 of the Taxes Consolidation Act 1997 (No. 39 of 1997), which provides relief from capital gains tax for any scheme of reconstruction or amalgamation involving the transfer of the whole or part of a company’s business to another company, be amended in the manner and to the extent specified in the Act giving effect to this Resolution.
THAT section 130 of the Finance Act 1992 (No. 9 of 1992), which provides for the definition of a ‘motor caravan’, be amended in the manner and to the extent specified in the Act giving effect to this Resolution.
THAT section 141 of the Finance Act 1992 (No. 9 of 1992), which provides for the powers to allow the Revenue Commissioners to prescribe the dimensions of a ‘motor caravan’, be amended in the manner and to the extent specified in the Act giving effect to this Resolution.
THAT section 16 of the Value-Added Tax Consolidation Act 2010 (No. 31 of 2010), which relates to persons accountable for value-added tax, be amended in the manner and to the extent specified in the Act giving effect to this Resolution.
THAT in the Value-Added Tax Consolidation Act 2010 (No. 31 of 2010)—
(a) subparagraph (3) of paragraph 4 of Schedule 1, which relates to the VAT exemption for education activities, be amended in the manner and to the extent specified in the Act giving effect to this Resolution.
(b) section 18, which relates to distortion of competition, be amended, in the manner and to the extent specified in the Act giving effect to this Resolution, to provide that the Revenue Commissioners may make a determination that a specified educational activity is subject to VAT where its exemption creates a distortion of competition.
THAT section 64 of the Value-Added Tax Consolidation Act 2010 (No. 31 of 2010), which relates to the capital goods scheme, be amended, in the manner and to the extent specified in the Act giving effect to this Resolution.
THAT section 123B of the Stamp Duties Consolidation Act 1999 (No. 31 of 1999), which imposes a stamp duty on cash, combined and debit cards, be amended in the manner and to the extent specified in the Act giving effect to this Resolution.”THAT Chapter 4 of Part 38 of the Taxes Consolidation Act 1997 (No. 39 of 1997), which relates to Revenue powers, be amended in the manner and to the extent specified in the Act giving effect to this Resolution.
THAT section 92 of the Finance Act 1989 (No. 10 of 1989), which provides for the repayment or remission of excise duty and value-added tax for severely and permanently disabled persons, be amended in the manner and extent specified in the Act giving effect to this resolution.
THAT 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.
THAT Schedule 25B to the Taxes Consolidation Act 1997 (No. 39 of 1997), which provides a list of specified reliefs and the method for determining the amount of a specified relief used in a tax year for the purposes of Chapter 2A of Part 15, be amended in the manner and to the extent specified in the Act giving effect to this Resolution.
Question put and agreed to.