Finance Bill 2017: Financial Resolutions

I move the following Resolutions:

THAT Chapter 1 of Part 5 of the Taxes Consolidation Act 1997 (No. 39 of 1997), which deals with the charge to tax under Schedule E, be amended in the manner and to the extent specified in the Act giving effect to this Resolution.

THAT section 458 of the Taxes Consolidation Act 1997 (No. 39 of 1997), which deals with deductions allowed in ascertaining taxable income and provisions relating to reductions in tax, be amended in the manner and to the extent specified in the Act giving effect to this Resolution.

THAT Part 26 of the Taxes Consolidation Act 1997 (No. 39 of 1997), which deals with the taxation of life assurance companies, be amended in the manner and to the extent specified in the Act giving effect to this Resolution.

THAT Chapter 1B of Part 27 of the Taxes Consolidation Act 1997 (No. 39 of 1997), which deals with the taxation of Irish real estate funds, be amended in the manner and to the extent specified in the Act giving effect to this Resolution.

THAT section 110 of the Taxes Consolidation Act 1997 (No. 39 of 1997), which deals with the taxation of special purpose companies set up to securitise assets, be amended in the manner and to the extent specified in the Act giving effect to this Resolution.

THAT section 769K of the Taxes Consolidation Act 1997 (No. 39 of 1997), which deals with the adaptation of provisions relating to relief for relevant trading losses and relevant charges on income, be amended in the manner and to the extent specified in the Act giving effect to this Resolution.

THAT sections 243 and 247 of the Taxes Consolidation Act 1997 (No. 39 of 1997), which provide relief for interest as a charge on income, and section 249 of that Act, which provides rules for recovery of capital, 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 626B of the Taxes Consolidation Act 1997 (No. 39 of 1997), which grants an exemption from corporation tax in respect of chargeable gains arising on the disposal by a parent company of certain shares in its subsidiary, be amended in the manner and to the extent specified in the Act giving effect to this Resolution.

THAT section 980 of the Taxes Consolidation Act 1997 (No. 39 of 1997), which provides for a deduction from the consideration in the case of certain disposals, 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 imposing a duty of excise, to be known as sugar sweetened drinks tax, in accordance with the provisions of that Act, on sugar sweetened drinks supplied in the State by suppliers registered with the Revenue Commissioners.

THAT provision be made in the Act giving effect to this Resolution for suppliers of sugar sweetened drinks in the State to be liable and accountable for sugar sweetened drinks tax, in accordance with the provisions of that Act.

THAT section 99A of the Finance Act 1999 (No. 2 of 1999), which provides for a relief from mineral oil tax for gas oil used by qualifying road transport operators, 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 definitions for the purposes of Chapter IV of Part II of that Act and which relates to vehicle registration tax, be amended in the manner and to the extent specified in the Act giving effect to this Resolution.

THAT section 135D of the Finance Act 1992 (No. 9 of 1992), which sets out the repayment of amounts of vehicle registration tax on export of certain vehicles, be amended in the manner and to the extent specified in the Act giving effect to this Resolution.

THAT paragraph 21 of Schedule 3 to the Value-Added Tax Consolidation Act 2010 (No. 31 of 2010), which relates to miscellaneous services which are subject to a reduced rate of Value-Added Tax, be amended in the manner and to the extent specified in the Act giving effect to this Resolution.

THAT section 122 of the Taxes Consolidation Act 1997 (No. 39 of 1997), which deals with the taxation of preferential loans, be amended in the manner and to the extent specified in the Act giving effect to this Resolution.

THAT section 531AA of the Taxes Consolidation Act 1997 (No. 39 of 1997), which provides definitions for the purposes of Part 18C, which relates to domicile levy, be amended in the manner and to the extent specified in the Act giving effect to this Resolution.

Question put and declared carried.