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AN BILLE AIRGEADAIS 2010

FINANCE BILL 2010

Mar a tionscnaodh

As initiated

ARRANGEMENT OF SECTIONS

PART 1

Income Levy, Income Tax, Corporation Tax and Capital Gains

Tax

Chapter 1

Interpretation.

Section

1. Interpretation (Part 1).

Chapter 2

Income Levy.

2. Income levy.

Chapter 3Income Tax.

3. Amendment of section 122 (preferential loan arrangements)of Principal Act.

4. Cesser of certain reliefs.

5. Amendment of section 469 (relief for health expenses) ofPrincipal Act.

6. Amendment of section 244 (relief for interest paid on certainhome loans) of Principal Act.

7. Amendment of section 997A (credit in respect of taxdeducted from emoluments of certain directors) ofPrincipal Act.

8. Amendment of section 71 (foreign securities andpossessions) of Principal Act.

9. Amendment of section 825B (repayment oftax where earn-ings not remitted) of Principal Act.

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10. Amendment of section 825A (reduction in income tax forcertain income earned outside the State) of PrincipalAct.

11. Amendment of section 477 (relief for service charges) ofPrincipal Act.

12. Amendment of section 216A (rent-a-room relief) of Princi-pal Act.

13. Amendment of section 667B (new arrangements for qualify-ing farmers) of Principal Act.

14. Amendment of section 384 (relief under Case V for losses)of Principal Act.

15. Retirement benefits.

16. Amendment of section 128D (tax treatment of directors ofcompanies and employees who acquire restrictedshares) of Principal Act.

17. Information in respect of awards of shares.

18. Amendment of Schedule 11 (profit sharing schemes) to Prin-cipal Act.

19. Amendment of section 470B (age-related relief for healthinsurance premiums) of Principal Act.

20. Income tax: restriction on use of losses on approvedbuildings.

21. Amendment of Schedule 13 (accountable persons for pur-poses of Chapter 1 of Part 18) to Principal Act.

22. Limitation on amount of certain reliefs used by certain high

income individuals.Chapter 4

Income Tax, Corporation Tax and Capital Gains Tax.

23. Provisions relating to charities and donations to approvedbodies.

24. Amendment of Part 22 (provisions relating to dealing in ordeveloping land and disposals of development land) ofPrincipal Act.

25. Amendment of section 843A (capital allowances for build-ings used for certain childcare purposes) of Principal

Act.

26. Payments to subcontractors in certain industries.

27. Amendment of Part 27 (unit trusts and offshore funds) ofPrincipal Act.

28. Amendment of section 1035A (relieving provision to section1035) of Principal Act.

29. Dividend withholding tax.

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30. Amendment of section 175 (purchase of own shares byquoted company) of Principal Act.

31. Amendment of Part 3 (provisions relating to the Schedule Ccharge and government and other public securities) ofPrincipal Act.

32. Amendment of section 299 (allowances to lessees) of Princi-pal Act.

33. Amendment of Chapter 4 (interest payments by certaindeposit takers) of Part 8 of Principal Act.

34. Amendment of section 481 (relief for investment in films) ofPrincipal Act.

35. Specified financial transactions.

36. Interest payments to residents in relevant territories.

37. Credit for foreign tax.

38. Transfer pricing.

Chapter 5

Corporation Tax.

39. Intangible assets, etc.

40. Acceleration of wear and tear allowances for certain energy-efficient equipment.

41. Amendment of section 486C (relief from tax for certain start-up companies) of Principal Act.

42. Unilateral relief (royalty income).

43. Carry forward of unrelieved foreign tax.

44. Amendment of section 847 (tax relief for certain branchprofits) of Principal Act.

45. Dividends paid out of foreign profits.

46. Foreign dividends.

47. Assets transferred in course of scheme of reconstruction oramalgamation.

48. Amendment of section 80A (taxation of certain short-termleases of plant and machinery) of Principal Act.

49. Amendment of section 402 (foreign currency: tax treatmentof capital allowances and trading losses of a company)of Principal Act.

50. Amendment of section 766 (tax credit for research anddevelopment expenditure) of Principal Act.

51. Tax treatment ofcertain royalties.

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Chapter 6

Capital Gains Tax.

52. Amendment of section 542 (time of disposal and acquisition)of Principal Act.

53. Amendment of section 590 (attribution to participators ofchargeable gains accruing to non-resident company) ofPrincipal Act.

54. Amendment of section 598 (disposals of business or farm onretirement) of Principal Act.

55. Restrictions on allowable losses.

56. Amendment of section 607 (Government and certain othersecurities) of Principal Act.

57. Amendment of section 611 (disposals to State, public bodiesand charities) of Principal Act.

58. Amendment of section 958 (date for payment of tax) of Prin-cipal Act.

59. Amendment of Schedule 15 (list of bodies for purposes ofsection 610) to Principal Act.

PART 2

Customs and Excise

Chapter 1

Mineral Oil Tax Carbon Charge.

60. Mineral oil tax carbon charge.

61. Cesser of application of mineral oil tax to coal.

Chapter 2

Natural Gas Carbon Tax.

62. Definitions (Chapter 2).

63. Charging and rates of natural gas carbon tax.

64. Liability to pay natural gas carbon tax.

65. Registration of natural gas suppliers.

66. Returns and payment by natural gas suppliers.

67. Reliefs from natural gas carbon tax.

68. Repayments of natural gas carbon tax.

69. Offence and penalty (Chapter 2).

70. Regulations (Chapter 2).

71. Care and management (Chapter 2).

72. Commencement (Chapter 2).

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Chapter 3

Solid Fuel Carbon Tax.

73. Interpretation (Chapter 3).

74. Charging and rates of solid fuel carbon tax.

75. Liability to pay solid fuel carbon tax.

76. Registration of solid fuel suppliers.77. Returns and payment by solid fuel suppliers.

78. Reliefs from solid fuel carbon tax.

79. Repayments of solid fuel carbon tax.

80. Offence and penalty (Chapter 3).

81. Regulations (Chapter 3).

82. Care and management (Chapter 3).

83. Commencement (Chapter 3).Chapter 4

Miscellaneous.

84. Rates of alcohol products tax.

85. Amendment of Chapter 1 (mineral oil tax) of Part 2 of Fin-ance Act 1999.

86. Amendment of Chapter 3 (tobacco products tax) of Part 2of Finance Act 2005.

87. Amendment of Chapter 1 (alcohol products tax) of Part 2 of

Finance Act 2003.

88. Amendment of Part 2 (consolidation and modernisation ofgeneral excise law) of Finance Act 2001.

89. Amendment of section 34 (amendments relative to penalties)of Finance Act 1963.

90. Section 186 (illegally importing) of Customs ConsolidationAct 1876 and penalties for offences.

91. Amendment of section 3 (penalty for illegally exportinggoods) of Customs Act 1956.

92. Provision of information relating to persons, conveyancesand goods.

93. Amendment of section 102 (penalties for certain mineral oiltax offences) of Finance Act 1999.

94. Amendment of section 119 (penalties for certain exciseoffences) of Finance Act 2001.

95. Amendment of section 79 (penalties for certain alcohol prod-ucts tax offences) of Finance Act 2003.

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96. Amendment of section 78 (penalties for certain tobaccoproducts tax offences) of Finance Act 2005.

97. Amendment of section 130 (interpretation) of Finance Act1992.

98. Amendment of section 130B (delegation of certain powersof the Revenue Commissioners) of Finance Act 1992.

99. Amendment of section 131 (registration of vehicles by

Revenue Commissioners) of Finance Act 1992.

100. Amendment of section 132 (charge of excise duty) of FinanceAct 1992.

101. Amendment of section 135 (temporary exemption fromregistration) of Finance Act 1992.

102. Repayment of amounts of vehicle registration tax in respectof the registration of certain new vehicles.

103. Remission or repayment in respect of vehicle registration taxon certain plug-in hybrid electric vehicles, certain elec-tric vehicles and certain electric motorcycles.

104. Authorisation of competent persons.

105. Amendment of section 141 (regulations) of Finance Act2005.

106. Return of motor insurance particulars.

PART 3

Value-Added Tax.


108. Amendment of section 1 (interpretation) of Principal Act.

109. Amendment of section 4B (supplies of immovable goods) ofPrincipal Act.

110. Amendment of section 5 (supply of services) of PrincipalAct.

111. Amendment of section 8 (accountable persons) of PrincipalAct.

112. Amendment of section 10 (amount on which tax ischargeable) of Principal Act.

113. Amendment of section 10A (margin scheme goods) of Princi-pal Act.

114. Amendment of section 10B (special scheme for auctioneers)of Principal Act.

115. Amendment of section 11 (rates of tax) of Principal Act.

116. Amendment of section 12B (special scheme for means oftransport supplied by taxable dealers) of Principal Act.

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117. Amendment of section 12C (special scheme for agriculturalmachinery) of Principal Act.

118. Amendment of section 13 (remission of tax on goodsexported, etc) of Principal Act.

119. Amendment of section 15 (charge of tax on imported goods)of Principal Act.

120. Amendment of section 16 (duty to keep records) of Princi-

pal Act.

121. Amendment of section 17 (invoices) of Principal Act.

122. Amendment of section 26 (penalties generally) of PrincipalAct.

123. Addition of Schedule 7 to Principal Act.

124. Substitution of First and Second Schedules to Principal Act.

125. Consequential amendment of Value-Added Tax Act 1972.

126. Pre-consolidation amendments and repeals (Part 3).

PART 4

Stamp Duties.


128. Information exchange with Property Registration Authority.

129. Conveyance in consideration of debt.

130. Certain investment certificates.

131. Funds: reorganisation.132. Levy on certain life insurance premiums.

133. Levy on authorised insurers.

134. Amendment of Schedule 2B (qualifications for applying forrelief from stamp duty in respect of transfers to youngtrained farmers) to Principal Act.

PART 5

Capital Acquisitions Tax.


136. Amendment of section 57 (overpayment oftax) of PrincipalAct.

137. Exemption of certain investment entities.

138. Amendment of section 89 (provisions relating to agriculturalproperty) of Principal Act.

139. Modernisation of capital acquisitions tax administration.

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PART 6

Miscellaneous.


141. Domicile levy.

142. Cesser of section 825 (residence treatment of donors of giftsto the State) of Principal Act.

143. Provision of information by Commission for TaxiRegulation.

144. Revenue powers.

145. Provision of information by National Asset ManagementAgency.

146. Amendment of section 1078 (revenue offences) of PrincipalAct.

147. Tax clearance certificates.

148. Amendment of section 826 (agreements for relief fromdouble taxation) of Principal Act.

149. Amendment of Schedule 24A (arrangements made by theGovernment with the government of any territory out-side the State in relation to affording relief from doubletaxation and exchanging information in relation to tax)to Principal Act.

150. Miscellaneous technical amendments in relation to tax.

151. Amendment of section 1 (definitions) of Provisional Collec-tion ofTaxes Act 1927.

152. Gifts to the State by certain donors.153. Capital Services Redemption Account.

154. Care and management of taxes and duties.

155. Short title, construction and commencement.

SCHEDULE 1

Rates of Solid Fuel Carbon Tax

SCHEDULE 2

Consequential amendment of Value-Added Tax Act 1972.

SCHEDULE 3

Pre-consolidation amendments and repeals (Part 3)

SCHEDULE 4

Miscellaneous Technical Amendments in Relation to Tax

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Acts Referred to

Capital Acquisitions Tax Consolidation Act 2003 2003, No. 1

Child Care Act 1991 1991, No. 17

Companies Act 1963 1963, No. 33

Companies Act 1990 1990, No. 33

Criminal Procedure Act 1967 1967, No. 12

Customs Consolidation Act 1876 39 & 40 Vict., c.36

Customs Act 1956 1956, No. 7

Defence Act 1954 1954, No. 18

Defence (Amendment) Act 2007 2007, No. 24

Fertilisers, Feeding Stuff and Mineral Mixtures Act 1955 1955, No. 8

Finance (1909-10) Act 1910 10 Edw. 7, c. 8

Finance Act 1931 1931, No. 31














Finance (No. 2) Act 2008 2008, No. 25


Financial Emergency Measures in the Public Interest Act2009 2009, No. 5

Gaming and Lotteries Act 1956 1956, No. 2Health Act 1970 1970, No. 1

Health Contributions Act 1979 1979, No. 4

Health Insurance (Miscellaneous Provisions) Act 2009 2009, No. 24

Insurance Act 1936 1936, No. 45

Judgement Mortgage (Ireland) Act 1850 13 & 14 Vict., c.29

Judgement Mortgage (Ireland) Act 1858 21 & 22 Vict., c.105

Land and Conveyancing Law Reform Act 2009 2009, No. 27

Local Government Act 1941 1941, No. 23

Local Government Act 2001 2001, No. 37

Medical Practitioners Act 1978 1978, No. 4

Medical Practitioners Act 2007 2007, No. 25National Asset Management Agency Act 2009 2009, No. 34

Nursing Homes Support Scheme Act 2009 2009, No. 15

Pensions Act 1990 1990, No. 25

Planning and Development Act 2000 2000, No. 30

Provisional Collection of Taxes Act 1927 1927, No. 7

Roads Act 1920 10 & 11 Geo. 5, c.72

Road Traffic Act 1961 1961, No. 24

Road Traffic Act 1968 1968, No. 25

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Social Welfare and Pensions Act 2009 2009, No. 10

Stamp Duties Consolidation Act 1999 1999, No. 31

Succession Act 1965 1965, No. 27

Taxes Consolidation Act 1997 1997, No. 39

Taxi Regulation Act 2003 2003, No. 25

Unit Trusts Act 1990 1990, No. 37

Value-Added Tax Act 1972 1972, No. 22

Value-Added Tax Acts 1972 to 2009

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AN BILLE AIRGEADAIS 2010

FINANCE BILL 2010

BILL

entitled

AN ACT TO PROVIDE FOR THE IMPOSITION, REPEAL,5REMISSION, ALTERATION AND REGULATION OFTAXATION, OF STAMP DUTIES AND OF DUTIES

RELATING TO EXCISE AND OTHERWISE TO MAKEFURTHER PROVISION IN CONNECTION WITH FIN-ANCE INCLUDING THE REGULATION OF CUSTOMS.10

BE IT ENACTED BY THE OIREACHTAS AS FOLLOWS:

PART 1

Income Levy, Income Tax, Corporation Tax and Capital GainsTax

Chapter 115

Interpretation.

1.In this Part Principal Act means the Taxes ConsolidationAct 1997.

Chapter 2

Income Levy.20

2.(1) The Principal Act is amended in Part 18A

(a) in section 531B by substituting the following for paragraph(a) of the Table to subsection (1):

(a) The income described in this paragraph, to beknown as relevant emoluments, is emolu-25ments to which Chapter 4 of Part 42 applies oris applied

(i) other than social welfare payments andsimilar type payments,

(ii) other than excluded emoluments,30

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Interpretation (Part1).

Income levy.

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(iii) disregarding expenses, in respect of whichan employee may be entitled to relief fromincome tax, which fall within Regulation10(3) of the PAYE Regulations,

(iv) having regard to any relief under section 5201(5)(a) and paragraphs 6 and 8 ofSchedule 3, and

(v) excluding emoluments of an individual whois resident in a territory with whicharrangements have been made under sub- 10section (1)(a)(i) or (1)(a)(ii)(II) of section826 in relation to affording relief fromdouble taxation, where those emolumentsare the subject of a notification issuedunder section 984(1)., 15

(b) in section 531B in paragraph (b) of the Table to subsection(1) by inserting the following after subparagraph (iv):

(iva) having regard to any reduction arising byvirtue of section 825A, and,

(c) in section 531B in paragraph (b) of the Table to subsection 20(1) by inserting the following after subparagraph (iva)(inserted by paragraph (b)):

(ivb) having regard to any allowances due undersection 659 arising from the obligationsunder Council Directive 91/676/EEC of 12 25December 19911 concerning the protectionof waters against pollution caused bynitrates from agricultural sources.,

and

(d) in section 531B in paragraph (b) of the Table to subsection 30(1) by deleting subparagraphs (v), (vi) and (vii).

(2) The Principal Act is amended in paragraph 1(1) of Part 1 ofSchedule 24 by substituting the following for the definition of theIrish taxes

the Irish taxes means income tax, income levy 35and corporation tax;.

(3) This section applies

(a) as respects paragraphs (a), (b) and (d) of ssubsection (1)and subsection (2), for the year of assessment 2009 andsubsequent years, and 40

(b) as respects paragraph (c) ofsubsection (1), for the year ofassessment 2010 and subsequent years.

1OJ No. L375, 31.12.1991, p.1

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Chapter 3

Income Tax.

3.As respects the year of assessment 2010 and subsequent yearsof assessment, section 122 of the Principal Act is amended in subsec-tion (1)(a)5

(a) by inserting the following after the definition of preferen-tial rate:

qualifying loan has the meaning assigned to it bysection 244(1)(a);,

and10

(b) by substituting for paragraph (i) of the definition of thespecified rate the following:

(i) in a case where the preferential loan is a qualify-ing loan, the rate of 5 per cent per annum orsuch other rate (if any) prescribed by the Mini-15

ster for Finance by regulations,.

4.(1) The Principal Act is amended

(a) in section 236 by inserting the following after subsection(6):

(7) This section ceases to have effect for the year of20assessment 2010 and subsequent years of assessment.,

and

(b) in section 470A by inserting the following after subsec-

tion (12):

(13) This section ceases to have effect for the year of25assessment 2010 and subsequent years of assessment..

5.(1) Section 469 of the Principal Act is amended

(a) in subsection (1) by substituting the following for thedefinition of health care:

health care means prevention, diagnosis, alleviation or30treatment of an ailment, injury, infirmity, defect or dis-ability, and includes care received by a woman in respectof a pregnancy, but does not include

(a) routine ophthalmic treatment,

(b) routine dental treatment, or35

(c) cosmetic surgery or similar procedures, unlessthe surgery or procedure is necessary to ameli-orate a physical deformity arising from, ordirectly related to, a congenital abnormality, apersonal injury or a disfiguring disease;,40

13

Amendment ofsection 122(preferential loanarrangements) ofPrincipal Act.

Cesser of certainreliefs.

Amendment ofsection 469 (relieffor health expenses)of Principal Act.

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(b) in subsection (1) in the definition of health expenses bysubstituting the following for paragraph (c):

(c) maintenance or treatment necessarily incurredin connection with the services or proceduresreferred to in paragraph (a) or (b),, 5

(c) in subsection (1) by deleting the definition of hospital,

(d) in subsection (1) in paragraph (a) of the definition ofpractitioner by substituting section 43 of the MedicalPractitioners Act 2007 for section 26 of the MedicalPractitioners Act, 1978, 10

(e) by substituting the following for subsection (2)

(2) (a) Subject to this section, where an individual fora year of assessment proves that in the year ofassessment he or she defrayed health expensesincurred for the provision of health care, the 15income tax to be charged on the individual,other than in accordance with section 16(2), for

that year of assessment shall be reduced by thelesser of

(i) the amount equal to the appropriate per- 20centage of the specified amount, and

(ii) the amount which reduces that income taxto nil,

but, where an individual proves that he or shedefrayed health expenses incurred for the pro- 25vision of health care in the nature of mainten-

ance or treatment in a nursing home, other thana nursing home which does not provide accessto 24 hour nursing care on-site, the individualshall be entitled for the purpose of ascertaining 30the amount of the income on which he or she isto be charged to income tax, to have a deductionmade from his or her total income of theamount proved to have been so defrayed.

(b) For the purposes of this section any contribution 35made by an individual in defraying expensesincurred in respect of nursing home fees wheresuch an individual is entitled to or has receivedState support (within the meaning of section 1of the Nursing Homes Support Scheme Act 402009) shall be treated as health expenses quali-fying for relief under this section.

(c) Financial support (within the meaning of theNursing Homes Support Scheme Act 2009)shall not be treated as health expenses for the 45purposes of this section.,

and

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(f) by inserting the following after subsection (7)

(8) (a) Where the Minister for Finance determines thatexpenses, or a class of expenses, representingthe cost of anything referred to in paragraphs(a) to (i) in the definition of health expenses5in subsection (1) has been or may be incurredin the provision of health care which in theopinion of the Minister for Finance is inap-

propriate having regard to public policy, thenthe Minister may by order prescribe those10expenses, or class of expenses, as not being eli-gible for relief under this section.

(b) The Minister for Finance shall not make anorder under paragraph (a) unless he or she hasconsulted with the Minister for Health and15Children and such appropriately qualified per-sons, bodies or institutions (if any), which inthe opinion of the Minister for Finance or theMinister for Health and Children should beconsulted.20

(c) Every order made by the Minister under para-graph (a) shall be laid before Dil ireann assoon as may be after it is made and, if a resol-ution annulling the order is passed by Dilireann within the next 21 days on which Dil25ireann has sat after the order is laid beforeit, the order shall be annulled accordingly, butwithout prejudice to the validity of anythingpreviously done thereunder..

(2) This section shall have effect for the year of assessment 201030and subsequent years.

6.As respects the year of assessment 2010 and subsequent yearsof assessment, section 244 of the Principal Act is amended

(a) in subsection (1)(a) by inserting taken out on or after 1January 2004 and on or before 31 December 2011 after35qualifying loan in the definition of relievableinterest,

(b) by substituting the following for paragraph (b) of subsec-tion (1A):

(b) Notwithstanding paragraph (a), this section40shall continue to apply

(i) for the year of assessment 2010 and sub-sequent years of assessment up to andincluding the year of assessment 2017 inrespect of qualifying interest paid in45respect of a qualifying loan taken out onor after 1 January 2004 and on or before31 December 2011, and

(ii) for the year of assessment 2012 and sub-sequent years of assessment up to and50including the year of assessment 2017 in

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Amendment ofsection 244 (relieffor interest paid oncertain home loans)of Principal Act.

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Amendment ofsection 997A (creditin respect of taxdeducted fromemoluments ofcertain directors) ofPrincipal Act.

respect of qualifying interest paid inrespect of a qualifying loan taken out onor after 1 January 2012 and on or before31 December 2012., and

(c) by substituting the following for subsection (2)(a): 5

(2) (a) In this subsection appropriate percentage, inrelation to a year of assessment, means

(i) as respects qualifying interest to which sub-section (1A)(b)(i) applies

(I) where relievable interest is determined 10by reference to paragraph (i) or (ii)of the definition of relievableinterest, 15 per cent for that year,and

(II) where relievable interest is determined 15by reference to paragraph (iii) or (iv)of the definition of relievableinterest:

(A) 25 per cent for the first and secondyears of assessment for which 20there is an entitlement to reliefunder this section,

(B) 22.5 per cent for the third, fourthand fifth years of assessment forwhich there is an entitlement to 25relief under this section, and

(C) a percentage equal to the standardrate of tax for the sixth and sev-enth years of assessment for

which there is an entitlement to 30relief under this section,

and

(ii) as respects qualifying interest to which sub-section (1A)(b)(ii) applies

(I) where relievable interest is determined 35by reference to paragraph (i) or (ii)of the definition of relievableinterest, 10 per cent for that year,and

(II) where relievable interest is determined 40by reference to the first 6 years ofassessment or, where the period ofentitlement to relief under thissection is shorter, such shorter period,15 per cent for that year.. 45

7.As respects the year of assessment 2010 and subsequent yearsof assessment, section 997A of the Principal Act is amended byinserting the following subsection after subsection (5)

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(6) Where, in accordance with subsection (5), the tax to betreated as having been deducted from the emoluments paid toeach person to whom this section applies exceeds the actualamount of tax deducted from the emoluments of each person,then the amount of credit to be given for tax deducted from5those emoluments shall not exceed the actual amount of tax sodeducted..

8.As respects the year of assessment 2010 and subsequent years

of assessment, section 71 of the Principal Act is amended

(a) by substituting the following for subsection (2):10

(2) Subsection (1) shall not apply to any person whosatisfies the Revenue Commissioners that he or she is notdomiciled in the State.,

(b) in subsection (3), by substituting In the case mentionedin subsection (2) for In the cases mentioned in subsec-15tion (2), and

(c) in subsection (5), by substituting as to domicile for as

to domicile or ordinary residence.

9.As respects the year of assessment 2010 and subsequent yearsof assessment, section 825B of the Principal Act is amended20

(a) by inserting the following after subsection (1):

(1A) As regards individuals who are not domiciled inthe State and who, on or after 1 January 2010

(a) become resident in the State for tax purposesfor the first time, and25

(b) exercise the duties of their employment in theState for the first time,

then, this section shall apply as if in subsection (1)

(i) the words which is not a party to the EEAagreement, but were deleted from the defini-30tion of associated company;

(ii) the words that is not a party to the EEA Agree-ment but were deleted from the definition ofrelevant employee; and

(iii) the words that is not a party to the EEA Agree-35ment but were deleted from the definition ofrelevant employer.,

(b) in subsection (2)

(i) in paragraph (c) by substituting one year for 3years, and40

(ii) by inserting and not repaid after tax deducted,

17

Amendment of

section 71 (foreignsecurities andpossessions) ofPrincipal Act.

Amendment ofsection 825B(repayment of taxwhere earnings notremitted) ofPrincipal Act.

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Amendment ofsection 825A(reduction inincome tax for

certain incomeearned outside theState) of PrincipalAct.

Amendment ofsection 477 (relieffor service charges)of Principal Act.

Amendment ofsection 216A (rent-a-room relief) ofPrincipal Act.

Amendment ofsection 667B (newarrangements forqualifying farmers)of Principal Act.

(c) in subsection (5) by inserting , computed by reference toparagraphs (i) and (ii) of subsection (2), after shall beliable to income tax on those emoluments, and

(d) in subsection (6) by substituting one year for 3 year.

10.Section 825A of the Principal Act is amended by substituting 5the following for subsection (7):

(7) For the purposes of this section(a) as respects the year of assessment 2009 and previous

years of assessment, an individual shall be deemedto be present in the State for a day if the individual 10is present in the State at the end of the day, and

(b) as respects the year of assessment 2010 and sub-sequent years of assessment, an individual shall bedeemed to be present in the State for a day if theindividual is present in the State at any time during 15that day..

11

.Section 477 of the Principal Act is amended by inserting thefollowing after subsection (7):

(8) This section ceases to have effect as respects servicecharges paid in the financial year 2011 for that financial year 20and subsequent financial years for those financial years..

12.Section 216A of the Principal Act is amended by insertingthe following after subsection (3A):

(3B) (a) Subsection (2) shall not apply for a year of assess-ment to relevant sums arising to 25

(i) an individual, or(ii) a person connected with the individual,

where the individual is an office holder, oremployee, of

(I) the person making the payment, or 30

(II) a person connected with the person making thepayment.

(b) This subsection shall apply irrespective of whether therelevant sums are paid directly or indirectly by the

person referred to in clauses (I) and (II) of para- 35graph (a) to the individual or to a person connectedwith the individual..

13.The Table to section 667B of the Principal Act is amendedin paragraph (3) by inserting the following after subparagraph (a):

(aa) Bachelor of Agricultural Science Agri-Environ- 40mental Science awarded by University CollegeDublin;.

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14.Section 384 of the Principal Act is amended

(a) in subsection (3) by substituting Subject to subsection (4),any for Any, and

(b) by inserting the following after subsection (3):

(4) Any allowance to be made in charging income5under Case V of Schedule D in accordance with section305(1)(a) shall be made in priority to any relief to be given

under this section..


(a) in section 784A(1BA) by deleting paragraph (a) and sub-10stituting the following for paragraph (c):

(c) The specified amount for a year of assessmentshall be an amount equivalent to the amountdetermined by the formula

(A 3) B15

100where the amount so determined is greater thanzero and where

A is the value of the assets in an approvedretirement fund on 31 December in the20year of assessment or, where there is morethan one approved retirement fund theassets of which are owned by the sameindividual and managed by the samequalifying fund manager, the aggregate of25the value of the assets in each approvedretirement fund on that date (in this sub-section referred to as the relevant value

whether there is one or more than onesuch approved retirement fund), and30B is the amount or value of the distribution or

the aggregate of the amounts or values ofthe distribution or distributions (in thissubsection referred to as the relevantdistribution), if any, made during the year35of assessment by the qualifying fund man-ager in respect of assets held in

(i) the approved retirement fund or, asthe case may be, approved retirementfunds referred to in the meaning of40A, and

(ii) an approved minimum retirementfund, if any, the assets of which arebeneficially owned by the individualand managed by that qualifying fund45manager,

(in this paragraph referred to as the funds)being funds the assets in which were firstaccepted into the funds by the qualifyingfund manager on or after 6 April 2000.,50

19

Amendment ofsection 384 (reliefunder Case V forlosses) of PrincipalAct.

Retirementbenefits.

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Amendment ofsection 128D (taxtreatment ofdirectors ofcompanies andemployees whoacquire restrictedshares) of PrincipalAct.

(b) in section 787O(1) by inserting the following after para-graph (b) of the definition of date of the current event:

(ba) the annuity would otherwise become payableunder a PRSA of a kind referred to in para-graph (c) of the definition of relevant pension 5arrangement where an individual does notelect to exercise an option in accordance withsection 787H(1) and instead retains the assetsavailable in the PRSA at that date, in that

PRSA or any other PRSA,, 10

(c) in Schedule 23 by inserting the following after paragraph2A:

Information to be provided in electronic format.

2B. In the case of an approved scheme in respect ofwhich the administrator has to deliver annual 15scheme accounts to the Revenue Commis-sioners, the administrator shall deliver theaccounts by such electronic means as arerequired or approved by the Commissioners.,

(d) in Schedule 23B by inserting the following after subpara- 20graph (b) of paragraph 2:

(ba) the individual does not elect to exercise anoption in accordance with section 787H(1)and instead retains the assets of the PRSAin that PRSA or any other PRSA,, 25

and

(e) in Schedule 23B by inserting the following after subpara-graph (d) of paragraph 3:

(da) where the benefit crystallisation event is anevent of a kind referred to in paragraph 302(bb), the aggregate of the amount of somuch of the cash sums and the marketvalue of such of the assets as are retainedin the PRSA or in any other PRSA,.

(2) (a) Paragraph (a) of subsection (1) has effect for the year of 35assessment 2010 and subsequent years of assessment.

(b) Paragraphs (b), (d) and (e) ofsubsection (1) have effect ason and from 4 February 2010.

(c) Paragraph (c) of subsection (1) has effect as respectsapproved schemes whose accounting year ends on or 40after 1 January 2011.

16.(1) Section 128D of the Principal Act is amended

(a) in subsection (1) by inserting the following after the defini-tion of director and employee

EEA Agreement means the Agreement on the Euro- 45pean Economic Area signed at Oporto on 2 May 1992, asadjusted by all subsequent amendments to thatAgreement;

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EEA state means a state, other than the State, which isa Contracting Party to the EEA Agreement;,

(b) in subsection (1) in the definition of specified period bysubstituting subsection (3)(a); for subsection (3)(a).and by inserting the following after that definition:5

trust means a trust established in the State or in anEEA State and the trustees of which are resident in theState or in an EEA State.,

(c) in subsection (4)

(i) by substituting amount chargeable to income tax10for charge to income tax in both places where itoccurs, and

(ii) in the meaning assigned to A in the formula inparagraph (a) by substituting the income charge-able to tax for the income tax charge,15

(d) in subsection (5)

(i) by substituting an amount chargeable to income taxfor a charge to income tax,

(ii) by substituting the amount chargeable to incometax for the income tax charge, and20

(iii) by substituting Income Tax Acts for IncomeTaxes Acts,

and

(e) in subsection (6)

(i) by substituting an amount chargeable to income tax25

for a charge to income tax, and(ii) by substituting the amount chargeable to income

tax for the amount of the income tax charge.

(2) (a) Paragraphs (a) and (b) ofsubsection (1) applies to sharesacquired on or after 4 February 2010.30

(b) Paragraphs (c), (d) and (e) of subsection (1) applies toshares acquired on or after 20 November 2008.


(a) in Chapter 3 of Part 38 by inserting the following aftersection 897A:35

Returns ofinformationinrespect ofawards ofshares todirectorsandemployees.

897B.(1) In this section

director, employee and employer havethe meanings, respectively, given to themby section 770(1);

shares includes stock and securities within40the meaning of section 135.

21

Information inrespect of awards of

shares.

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Amendment ofSchedule 11 (profitsharing schemes) toPrincipal Act.

(2) (a) Where in any year of assessmentan employer or other personawards shares to a director oremployee and income tax underSchedule D or Schedule E may 5be chargeable on the director oremployee in respect of theshares awarded, the employeror other person, as the case maybe, shall deliver to the Revenue 10

Commissioners on or before 31March in the year of assessmentfollowing the year in which theaward was made, particulars ofall such awards. 15

(b) Paragraph (a) shall not applywhere the employer or person,as the case may be, is obliged toprovide such particulars underany other provision of the 20Income Tax Acts.,

and

(b) in Schedule 29, column 3, by inserting section 897Bbefore section 904.

(2) (a) Paragraph (a) of subsection (1) applies as on and from 1 25January 2010 in respect of shares awarded on or after 1January 2009.

(b) Paragraph (b) ofsubsection (1) applies as on and from thepassing of this Act.

18.(1) Schedule 11 to the Principal Act is amended 30

(a) in Part 2, paragraph 4, by inserting the following after sub-paragraph (1B):

(1C) (a) As respects a profit sharing scheme approvedon or after 4 February 2010, the Revenue Com-missioners shall be satisfied that there are no 35arrangements connected in any way, directly orindirectly, with the scheme, which make pro-vision for a loan or loans to be made to someor all of the individuals eligible to participatein the scheme. 40

(b) For the purposes of this subparagraph

arrangements include any scheme, agreement,undertaking, or understanding of any kind,whether or not it is, or it is intended to be leg-ally enforceable; 45

loan includes any form of credit.,

and

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(b) in Part 3, in paragraph 8 by substituting Subject to para-graphs 8A and 8B, for Subject to paragraph 8A,, andby inserting the following after paragraph 8A:

8B.(1) The shares shall not be shares

(a) in a service company, or5

(b) in a company that has control of a service com-pany, where the company is under the control

of a person or persons referred to in subpara-graph (2)(a)(i) as it applies to a servicecompany.10

(2) For the purposes of this paragraph

(a) a company is a service company if the businesscarried on by the company consists wholly ormainly of the provision of the services of per-sons employed by the company and the15majority of those services are provided to

(i) a person who has, or 2 or more persons whotogether have, control of the company,

(ii) a company associated with the company, or

(iii) a partnership associated with the company,20

(b) a company is associated with another companywhere

(i) both companies are under the control(within the meaning of section 432) of thesame person or persons, or25

(ii) it could reasonably be considered that

(I) both companies act in pursuit of acommon purpose,

(II) any person or any group of persons orgroups of persons having a reasonable30commonality of identity have or hadthe means or power, either directly orindirectly, to determine the tradingoperations carried on or to be carriedon by both companies, or35

(III) both companies are under the controlof any person or group of persons orgroups of persons having a reasonablecommonality of identity,

(c) a partnership is associated with a company40where the partnership and the company act inpursuit of a common purpose,

(d) a reference to a person includes a reference toa partnership, and

(e) where a partner, or a partner together with45another person or persons, has control of a

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Amendment ofsection 470B (age-related relief forhealth insurancepremiums) ofPrincipal Act.

company, the partnership is to be treated ashaving control of that company..

(2) Paragraph (b) ofsubsection (1) applies to an appropriation ofshares made by the trustees of an approved scheme (within themeaning of section 510(1)) on or after 4 February 2010. 5

19.Section 470B of the Principal Act is amended by substitutingthe following for subsection (4):

(4) Subject to subsections (5) and (6), where for a relevantyear of assessment, an individual or, if the individual is a marriedperson assessed to tax in accordance with section 1017, the indi- 10viduals spouse, makes a payment to an authorised insurer undera relevant contract and

(a) the payment is in respect of a premium due underthe relevant contract and the relevant contract wasrenewed or entered into on or after 1 January 2009 15but before 1 January 2012, and

(b) the payment or part of the payment, as the case maybe, is attributable to an insured person, and only to

an insured person, who is aged 50 years or over onthe date the relevant contract is renewed or entered 20into, as the case may be,

then the individual shall, for the relevant year of assessment, inrespect of so much of the relievable amount of the payment orpart of the payment, as the case may be, as is attributable to aninsured person referred to in paragraph (b), be entitled to a 25credit (referred to in this section as age-related tax credit)equal to the lower of

(i) as respects a relevant contract renewed or enteredinto on or after 1 January 2009 but before 1 January2010, the amount specified in the second column of 30the Table to this subsection corresponding to theclass of insured person mentioned in the first columnof that Table or, where the payment made to theauthorised insurer is a monthly or other instalmenttowards the payment of the total annual premium 35due under the relevant contract, an amount equal tothe amount so specified divided by the total numberof instalments to be made to pay such total annualpremium;

(ii) as respects a relevant contract renewed or entered 40into on or after 1 January 2010, the amount specifiedin the third column of the Table to this subsectioncorresponding to the class of insured person men-tioned in the first column of that Table or, where thepayment made to the authorised insurer is a monthly 45or other instalment towards the payment of the totalannual premium due under the relevant contract, anamount equal to the amount so specified divided bythe total number of instalments to be made to paysuch total annual premium, and 50

(iii) an amount which reduces the income tax to becharged on the individual for the relevant year ofassessment, other than in accordance with section16(2), to nil.

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TABLE

(1) (2) (3)

Class of Insured Amount of age- Amount of age-Person related tax credit related tax credit

Aged 50 years and5 200.00 200.00over but less than60 years on the datethe relevant contractis renewed orentered into, as the10case may be.

Aged 60 years and 500.00 525.00over but less than70 years on the datethe relevant contract15is renewed orentered into, as thecase may be.

Aged 70 years and 950.00 975.00over but less than2080 years on the datethe relevant contractis renewed orentered into, as the

case may be.25Aged 80 years and 1,175.00 1,250.00over on the date therelevant contract isrenewed or enteredinto, as the case30may be.

20.Section 409C of the Principal Act is amended by inserting thefollowing after subsection (4)

(4A) (a) Notwithstanding subsection (4), where this sectionapplies for the year of assessment 2010 or a later35

year of assessment, the amount of the loss referredto in subsection (3)(a) which can be treated as reduc-ing income for each such year of assessment undersection 381(1) shall be nil.

(b) This subsection shall not apply for the years of assess-40ment 2010 or 2011 in relation to

(i) work which was completed before 4 February2010,

(ii) work which was underway on 4 February 2010, or

(iii) work carried out under a contractual commit-45

ment entered into before 4 February 2010 andevidenced in writing before that date where thework begins after that date..

21.(1) Schedule 13 to the Principal Act is amended

(a) by deleting paragraphs 31, 45, 57, 66, 67, 71, 72, 75, 78, 104,50113, 123, 130 and 172,

(b) by substituting the following for paragraph 73:

25

Income tax:restriction on use oflosses on approvedbuildings.

Amendment ofSchedule 13(accountablepersons forpurposes of Chapter1 of Part 18) toPrincipal Act.

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Limitation onamount of certainreliefs used bycertain high incomeindividuals.

73. Pobal.,

(c) by substituting the following for paragraph 102:

102. Commission for Energy Regulation.,

(d) by substituting the following for paragraph 119:

119. Digital Hub Development Agency., 5

and

(e) by inserting the following after paragraph 174 (inserted bythe National Asset Management Agency Act 2009):

175. National Transport Authority.

176. The Medical Council. 10

177. Anglo Irish Bank Corporation Limited.

178. Central Bank and Financial Services Authorityof Ireland.

179. Financial Services Ombudsmans Bureau.

180. Broadcasting Authority of Ireland.. 15

(2) Subsection (1)(e) of this section applies as and from 1 May2010.

22.(1) Chapter 2A of Part 15 of the Principal Act is amended

(a) in section 485C(1) by inserting the following definitionsafter the definition of excess relief: 20

income threshold amount, in relation to a tax year andan individual, means

(a) 125,000, or

(b) in a case where the individuals income for thetax year includes ring-fenced income and his or 25her adjusted income for the tax year is less than400,000, the amount determined by theformula

125,000 AB 30

where

A is the individuals adjusted income for the year,and

B is an amount determined by the formulaT + S 35

where T and S have the same meanings respec-tively as they have in the definition ofadjusted income;

relief threshold amount, in relation to a tax year and anindividual, means 80,000;, 40

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(b) in section 485C(1) by deleting the definition of thres-hold amount,

(c) in section 485D

(i) in paragraph (a) by substituting the income thres-hold amount for the threshold amount,5

(ii) in paragraph (b) by substituting the relief thresholdamount for the threshold amount, and

(iii) by substituting 20 per cent of the individualsadjusted income for one-half of the individualsadjusted income,10

(d) in section 485E by substituting the following for the con-struction of Y in the formula in that section

Y is the greater of

(i) the relief threshold amount, and

(ii) 20 per cent of the individuals adjusted15

income for the tax year.,

and

(e) in section 485FB(6)(b) by substituting the income thres-hold amount for the threshold amount.

(2) Subsection (1) applies as respects the year of assessment 201020and subsequent years of assessment.

Chapter 4

Income Tax, Corporation Tax and Capital Gains Tax.

23.The Principal Act is amended

(a) by inserting the following after section 208:25

Overseascharities.

208A.(1) In this section and section208B

charity means any body of persons or trustestablished for charitable purposes only;

EEA Agreement means the Agreement30on the European Economic Area signed at

Oporto on 2 May 1992, as adjusted by allsubsequent amendments to thatAgreement;

EEA state means a state, other than the35State, which is a contracting party to theEEA Agreement;

EFTA state means a state, other than anEEA state, which is a Member State of theEuropean Free Trade Association.40

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Provisions relatingto charities anddonations toapproved bodies.

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(2) A person or trust established in anEEA state or in an EFTA state may on aclaim being made to the Revenue Commis-sioners seek a determination to the effectthat, if the person or trust were to have 5income in the State of a kind referred to insection 207 or 208, it would qualify for theexemptions provided for by those sections.

(3) A claim referred to in subsection (2)

shall be determined by the Revenue Com- 10missioners or such officer of the RevenueCommissioners (including an inspector) asthey may authorise in that behalf.

(4) Where a claim referred to in subsec-tion (2) has been determined in accordance 15with subsection (3) and the determinationis to the effect that if the person or trustwere to have income in the State of a kindreferred to in section 207 or 208 it wouldqualify for the exemptions provided for by 20those sections, the Revenue Commis-sioners, or such officer of the Revenue

Commissioners as they may authorise inthat behalf, shall issue the person or trustwith a notice of that determination. 25

(5) Every claim made under this sectionshall be verified by a document correspond-ing to an affidavit sworn in the State or byan equivalent sworn statement, and proofof the claim may be given by the treasurer, 30trustee or any duly authorised agent.

Charities miscellaneous.

208B.(1) In this section

charity trustee includes(a) in the case of a charity that is a

company, the directors and 35other officers of the company,and

(b) in the case of a charity that is abody corporate (other than acompany) or an unincorporated 40body of persons, any officer ofthe body or any person for thetime being performing the func-tions of an officer of the body;

qualified person means 45

(a) a person who, in accordance withsection 187 of the CompaniesAct 1990, is qualified forappointment as an auditor of acompany, or 50

(b) in relation to a person or trustthat

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(i) has made a claim for a deter-mination under section208A(2),

(ii) is established in an EEAstate or in an EFTA state,5and

(iii) does not have a principalplace of business in theState,

a person who is qualified under the law of10that EEA state or that EFTA state, as thecase may be, to perform functions the sameas or similar to those which may be perfor-med in the State by a person referred to inparagraph (a).15

(2) A claim by a person or trust for

(a) a determination under section864 in relation to a claim under

section 207 or 208, or

(b) a determination under section20208A,

shall be supported by such information asthe Revenue Commissioners may reason-ably require for the purpose of determiningthe claim.25

(3) A charity

(a) who has been granted an exemp-

tion under section 207 or 208, or(b) to whom a notice of determi-

nation has been issued in30accordance with section208A(4),

shall, on request, provide such informationto the Revenue Commissioners as they mayrequire in respect of the activities of that35charity in any financial year following thegranting of an exemption or, as the casemay be, the issuing of a notice of the deter-mination.

(4) Any information to be provided to40the Revenue Commissioners under subsec-tion (2) or (3) shall be in an official langu-age of the State.

(5) The Revenue Commissioners mayappoint such qualified persons as they con-45sider appropriate to verify any informationprovided to them under subsection (2) or(3).

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Amendment of Part22 (provisionsrelating to dealingin or developingland and disposalsof developmentland) of PrincipalAct.

(6) The expenses incurred by any personappointed by the Revenue Commissionersunder subsection (5) shall be recoverableby the Revenue Commissioners as a simplecontract debt in any court of competent 5jurisdiction

(a) from the charity trustees (whoshall be jointly and severallyliable for those expenses), or

(b) from the charity concerned, 10where it is not practicable torecover them from the charitytrustees.,

(b) in Part 1 of Schedule 26A by deleting paragraph 19,

(c) in Part 3 of Schedule 26A by deleting in the State in 15

(i) paragraph 1 in the definition of eligible charity, and

(ii) paragraph 2,

(d) in Part 3 of Schedule 26A by substituting the following forparagraph 3(c):

(c) before the date of the making of the application 20concerned under paragraph 2

(i) it has been granted exemption from tax forthe purposes of section 207 for a period ofnot less than 2 years, or

(ii) it received a notice of determination from 25the Revenue Commissioners in accord-ance with section 208A at least 2 yearsbefore that date,,

and

(e) in Part 3 of Schedule 26A by inserting the following after 30paragraph 7:

8. Information to be furnished to the RevenueCommissioners or published as required by theMinister for Finance for the purposes of thisPart shall be furnished or published in an 35official language of the State..

24.(1) Part 22 of the Principal Act is amended

(a) in the definition of qualifying land in section 644AB(1)by deleting or where it last occurs in paragraph (a), bysubstituting section 616(1)(g), or for section 40616(1)(g) in paragraph (b) and by inserting the followingafter paragraph (b):

(c) consisting of a site of 0.4047 hectares or lesswhose market value at the date of disposaldoes not exceed 250,000 (notwithstanding 45that a planning authority may have granted

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permission in respect of that site in accordancewith section 34(1) of the Planning andDevelopment Act 2000), other than where thedisposal by the person making it, or by a per-son connected with that person, forms part of5a larger transaction or series of transactions,,

(b) in section 644AB (1) by deleting the definition of rezon-ing and by inserting the following after the definition ofqualifying land:

relevant planning decision, in relation to land and in10accordance with the Planning and Development Act 2000(in this definition referred to as the Act of 2000),means

(a) a change in the zoning of land in a developmentplan or a local area plan made or varied under15Part II of the Act of 2000 from non-develop-ment land-uses to development land-uses orfrom one development land-use to anotherdevelopment land-use including a mixture ofsuch uses, or20

(b) a decision to grant permission, in accordancewith section 34(6) or 37(2) of the Act of 2000,for a development that would materially con-travene a development plan;,

(c) in section 644AB(2) by substituting a relevant planning25decision for the rezoning of that land,

(d) in section 644AB(5)(a) by substituting a relevant plan-ning decision for the rezoning of land,

(e) in section 649B(1) by deleting the definition of rezoningand by inserting the following after the definition of30

non-development land use: relevant planning decision, in relation to land and inaccordance with the Planning and Development Act 2000(in this definition referred to as the Act of 2000),means35

(a) a change in the zoning of land in a developmentplan or a local area plan made or varied underPart II of the Act of 2000 from non-develop-ment land-uses to development land-uses orfrom one development land-use to another40development land-use including a mixture ofsuch uses, or

(b) a decision to grant permission, in accordancewith section 34(6) or 37(2) of the Act of 2000,for a development that would materially con-45travene a development plan;,

(f) in section 649B(1) in the definition of windfall gain bysubstituting a relevant planning decision forrezoning,

(g) in section 649B(2)50

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Amendment ofsection 843A(capital allowancesfor buildings usedfor certain childcarepurposes) ofPrincipal Act.

(i) by deleting , made on or after 30 October 2009,, and

(ii) by substituting a relevant planning decision for re-zoning in paragraph (a) and by substituting relev-ant planning decision for rezoning where itoccurs in paragraphs (b) and (c), 5

(h) in section 649B(4) by deleting or where it last occurs inparagraph (a), by substituting section 616(1)(g), or forsection 616(1)(g), in paragraph (b) and by inserting the

following after paragraph (b):

(c) the disposal is the disposal of a site of 0.4047 10hectares or less whose market value at the dateof disposal does not exceed 250,000(notwithstanding that a planning authority mayhave granted permission in respect of that sitein accordance with section 34(1) of the Plan- 15ning and Development Act 2000), other thanwhere the disposal by the person making it, orby a person connected with that person, formspart of a larger transaction or series oftransactions,, 20

and

(i) in section 649B(5) by substituting relevant planningdecision for rezoning.

(2) (a) Paragra phs (a) and (h) apply as respects disposals madeon or after 30 October 2009. 25

(b) Paragraph s (b), (c), (d), (e), (g)(ii) and (i) apply asrespects changes or decisions made on or after 4February 2010.

(c) Paragraph (g)(i) applies as on and from 4 February 2010.

25.Section 843A of the Principal Act is amended 30

(a) in subsection (1) by inserting the following after the defini-tion of qualifying expenditure:

qualifying period means the period commencing on 1December 1999 and ending

(a) on 30 September 2010, or 35

(b) where subsection (6)(a) applies, on 31 March2011, or

(c) where subsection (6)(b) applies, on 31 March2012;,

(b) in subsection (2) by substituting Subject to subsections 40(2A) to (5) for Subject to subsections (3) to (5),

(c) by inserting the following after subsection (2):

(2A) An allowance shall be given by virtue of subsec-tion (2) in relation to any qualifying expenditure on a

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qualifying premises only in so far as that expenditure isincurred in the qualifying period.,

(d) in subsection (3) by substituting incurred in the qualifyingperiod for incurred on or after 2 December 1998,

and5

(e) by inserting the following after subsection (5):

(6) (a) For the purposes of paragraph (b) of the defini-tion of qualifying period, this paragraphapplies where

(i) capital expenditure is incurred on the con-10struction, conversion or refurbishment ofa qualifying premises,

(ii) the construction, conversion or refur-bishment work on the qualifying premisesrepresented by that expenditure is15exempted development for the purposesof the Planning and Development Act

2000 by virtue of section 4 of that Act orby virtue of Part 2 of the Planning andDevelopment Regulations 2001 (S.I. No.20600 of 2001) (in this subsection referred toas the Regulations of 2001), and

(iii) not less than 30 per cent of the total con-struction, conversion or refurbishmentcosts has been incurred on or before 3025September 2010.

(b) For the purposes of paragraph (c) of the defini-tion of qualifying period, this paragraphapplies where

(i) capital expenditure is incurred on the con-30struction, conversion or refurbishment ofa qualifying premises,

(ii) a planning application (not being an appli-cation for outline permission within themeaning of section 36 of the Planning and35Development Act 2000), in so far as plan-ning permission is required, in respect ofthe construction, conversion or refur-bishment work on the qualifying premisesrepresented by that expenditure, is made40in accordance with the Regulations of

2001,

(iii) an acknowledgement of the application,which confirms that the application wasreceived on or before 30 September 2010,45is issued by the planning authority inaccordance with article 26(2) of the Regu-lations of 2001, and

(iv) the application is not an invalid applicationin respect of which a notice was issued by50

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Payments tosubcontractors incertain industries.

the planning authority in accordance witharticle 26(5) of the Regulations of 2001.

(7) For the purposes only of determining, in relation toa claim for an allowance by virtue of subsection (2),whether and to what extent capital expenditure incurred 5on the construction, conversion or refurbishment of aqualifying premises is incurred or not incurred in the quali-fying period, only such an amount of that capital expendi-ture as is properly attributable to work on the construc-

tion, conversion or refurbishment of the premises actually 10carried out during the qualifying period shall(notwithstanding any other provision of the Tax Acts asto the time when any capital expenditure is or is to betreated as incurred) be treated as having been incurred inthat period.. 15

26.(1) Chapter 2 of Part 18 of the Principal Act is amended insection 530 by inserting the following after the definition of relevanttax deduction card:

return period, in relation to the principal concerned, meansthe period specified in a notice in writing given by the Revenue 20Commissioners to that principal, being a period of one or moreincome tax months, in respect of which the principal is requiredunder section 531(3A) to make a return to the Collector-General;.

(2) Chapter 2 of Part 18 of the Principal Act is amended in 25section 531

(a) by substituting the following for paragraph (a) of subsec-tion (3A):

(a) Not later than 14 days after the end of a returnperiod, a principal or any person who was pre- 30

viously a principal and who has been requiredto do so by notice in writing from the RevenueCommissioners, shall

(i) make a return to the Collector-General, onthe prescribed form, of the amount, if any, 35of tax which that person was liable underthis section to deduct from paymentsmade to uncertified subcontractors duringthat return period, and

(ii) remit to the Collector-General the amount 40of the tax, if any, which the person was soliable to deduct.,

(b) by inserting the following after paragraph (b) of subsec-tion (3A):

(c) The Revenue Commissioners may make regu- 45lations with respect to the provision to them,by a principal or other person as is referred toin paragraph (a), of such information as maybe specified in the regulations in relation to theconstituent elements of the amount (if any) 50referred to in paragraph (a)(i).,

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(c) in subsection (3AA) by substituting then subsection (3A)shall apply and have effect as if 23 days were substitutedfor 14 days for then subsection (3A) shall apply andhave effect as if the 23rd day of an income tax monthwere substituted for the 14th day of an income tax5month,

(d) in subsection (3B)(b)

(i) by substituting return period or periods for income

tax month or months in both places where itoccurs, and10

(ii) by substituting those return periods for thoseincome tax months,

(e) in subsection (6)(a)(i) by substituting a period coveringnot more than 2 years of assessment for a year ofassessment,15

(f) in subsection (10)(i) by substituting return period orperiods for income tax month or months in bothplaces where it occurs,

(g) in subsection (10)(ii)

(i) by substituting each return period for each income20tax month, and

(ii) by substituting the return period for the incometax month,

and

(h) by substituting the following for paragraph (f) of subsec-25tion (12):

(f) Where a specified limit has been applied bythem for a year of assessment in relation to arelevant payments card by virtue of paragraph(e), the Revenue Commissioners, either at the30request of the subcontractor named on thecard or otherwise, may, as they consider itappropriate, amend the limit by reducing,increasing or removing it..

27.(1) Part 27 of the Principal Act is amended35

(a) in section 739B by substituting the following for the defini-tion of qualifying management company:

qualifying management company, in relation to aninvestment undertaking, means a company which, in thecourse of a trade of managing investments, manages the40whole or any part of the investments and other activitiesof the business of the undertaking;,

(b) in section 739D, by inserting the following subsection aftersubsection (7A):

(7B) (a) A gain shall not be treated as arising to an45investment undertaking on the happening of a

35

Amendment of Part27 (unit trusts andoffshore funds) ofPrincipal Act.

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chargeable event in respect of a unit holderwhere, immediately before the chargeableevent, the investment undertaking is in pos-session of written notice of approval from theRevenue Commissioners to the effect that sub- 5section (7) is deemed to have been compliedwith in respect of the unit holder, and thatapproval has not been withdrawn.

(b) The Revenue Commissioners may give to an

investment undertaking the approval, referred 10to in paragraph (a), that subsection (7) isdeemed to have been complied with

(i) as respects any unit holder or class of unitholder, and

(ii) subject to such conditions as they consider 15necessary so as to satisfy themselves that,at the time the approvalis granted, appro-priate equivalent measures have been putin place by the investment undertaking toensure that unit holders in that investment 20undertaking are not resident or ordinarilyresident in the State.

(c) (i) The Revenue Commissioners may bynotice in writing withdraw any approvalgiven under paragraph (b) if an invest- 25ment undertaking has failed to complywith any of the conditions subject to whichthe approval was given.

(ii) Where approval is withdrawn in accordancewith subparagraph (i), paragraph (a) shall 30not apply from such date, and in respectof such unit holder or class of unit holder,as may be specified in the notice.

(d) The Revenue Commissioners may nominate inwriting an inspector or other officer to perform 35any acts and discharge any functions author-ised by this subsection to be performed or dis-charged by the Revenue Commissioners.,

and

(c) by inserting the following after section 747F: 40

Chapter 5

Relevant UCITS

Tax treatmentof relevantUCITS.

747G.(1) In this section

management company, in relation to a rel-evant UCITS, means a management com- 45pany within the meaning of the relevantDirectives;

relevant Directives means Directive2009/65/EC of the European Parliament

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and of the Council of 13 July 20091 on thecoordination of laws, regulations andadministrative provisions relating to under-takings for collective investment in trans-ferable securities (UCITS), and any5Directive amending that Directive;

relevant profits, in relation to a relevantUCITS, means the profits which would berelevant profits (within the meaning of

section 739B) if the relevant UCITS were10 an investment undertaking (within themeaning of that section);

relevant UCITS means an undertaking forcollective investment in transferablesecurities15

(i) to which the relevant Directivesapply,

(ii) which is formed under the lawsof any of the Member States of

the European Union other than20 the State, and

(iii) (I) the management companyof which is authorisedunder any laws of the Statewhich implement the rel-25evant Directives, and

(II) which, if the managementcompany were not so auth-orised, would not be liableto tax in the State.30

(2) Notwithstanding anything in the TaxActs and the Capital Gains Tax Acts, a rel-evant UCITS shall not be chargeable to taxin respect of relevant profits.

(3) An interest in a relevant UCITS35shall be treated for the purposes of this Partas an interest in a company, scheme orarrangement specified in section 743(1)..

(2) This section comes into operation on the passing of this Act.

28

.(1) Section 1035A of the Principal Act is amended in subsec-40 tion (1)

(a) in the definition of authorised agent in paragraph (a)(ii)by substituting revoked, for revoked, or, in para-graph (b) by substituting revoked, or for revoked,and by inserting the following paragraph after para-45graph (b):

(c) a company1OJ No. L302 of 17 November 2009, p.32.

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Amendment ofsection 1035A(relieving provisionto section 1035) ofPrincipal Act.

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Dividendwithholding tax.

(i) authorised under any laws of the State thatimplement the relevant Directives, and

(ii) which carries on a trade which consists ofor includes the management of unit trusts,common contractual funds or investment 5companies, or any combination thereof,each of which is a relevant UCITS,

(b) in the definition of investment business services by sub-

stituting 1995; for 1995., and

(c) after the definition of investment business services by 10inserting the following:

relevant Directives means Directive 2009/65/EC of theEuropean Parliament and of the Council of 13 July 20091

on the coordination of laws, regulations and administrativeprovisions relating to undertakings for collective invest- 15ment in transferable securities (UCITS), and any Directiveamending that Directive;

relevant UCITS means an undertaking for collectiveinvestment in transferable securities

(i) to which the relevant Directives apply, and 20

(ii) which is formed under the laws of any of theMember States of the European Union otherthan the State..

(2) This section comes into operation on the passing of this Act.

29.(1) The Principal Act is amended 25

(a) in section 172D(3)(b) by substituting where the declar-ation made is a current declaration (within the meaning

of paragraph 2A of that Schedule) for in relation towhich declaration each of the certificates referred to inclause (i), the certificate referred to in clause (ii) or, as 30the case may be, the certificate referred to in clause (iii),of subparagraph (f) of that paragraph is a current certifi-cate (within the meaning of paragraph 2 of thatSchedule),

(b) in section 172F(3)(a) by substituting the following for sub- 35paragraph (ii):

(ii) a declaration made by that person in accordancewith section 172D(3)

(I) in relation to which the certificate referredto in paragraph 8(f) of Schedule 2A is a cur- 40rent certificate (within the meaning of para-graph 2 of that Schedule), or

(II) which is a current declaration (within themeaning of paragraph 2A of Schedule2A),, 45

(c) in section 172I1OJ No. L302 of 17 November 2009, p.32

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(i) in subsection (1) by inserting , or by means of elec-tronic communications, after in writing,

(ii) in subsection (1A)

(I) by inserting or the recipient of a relevant distri-bution after to an intermediary,5

(II) in paragraph (a) by inserting delivered to anintermediary after the statement, and

(III) in paragraph (b) by inserting or the recipient ofthe relevant distribution after theintermediary,10

(d) in section 172J(4) by deleting in writing,

(e) in paragraph 2 of Schedule 2A by deleting or 9(f),

(f) in Schedule 2A by inserting the following after paragraph2:

Currency of certain declarations.15

2A. A declaration referred to in paragraph 9 shallbe treated as a current declaration for theperiod from the date of the making of the dec-laration to the 31st day of December in thefifth year following the year in which the dec-20laration was made.,

(g) in paragraph 9 of Schedule 2A by substituting the follow-ing for subparagraph (e):

(e) contains

(i) the name and address of that company,25

(ii) the name of the territory in which thecompany is resident for the purposesof tax,

(iii) in the case of a company within themeaning of section 172D(3)(b)(ii),30the name of the relevant territory ornames of the relevant territories, asthe case may be, in which the personor persons who control (within themeaning of section 172D(4)(a)),35whether directly or indirectly, thecompany is or are resident for thepurposes of tax by virtue of the lawof that territory or the laws of thoseterritories, and40

(iv) in the case of a company within themeaning of section 172D(3)(b)(iii),the name and address of a recognisedstock exchange on which the principalclass of the shares of the company or45

(I) where the company is a 75 percent subsidiary (within the mean-ing of section 172D(5)) of

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Amendment ofsection 175(purchase of ownshares by quotedcompany) ofPrincipal Act.

another company, of that othercompany, or

(II) where the company is whollyowned (within the meaning ofsection 172D(6)) by 2 or more 5companies, of each of thosecompanies,

is substantially and regularly traded,

and

(h) by deleting paragraph 9(f) of Schedule 2A. 10

(2) This section applies to

(a) relevant distributions, and

(b) declarations referred to in section 172D(3)(b),

made on or after the date of the passing of this Act.

30.(1) Section 175 of the Principal Act is amended 15

(a) in subsection (1) by inserting where the redemption,repayment or purchase does not form part of a schemeor arrangement the main purpose or one of the main pur-poses of which is to enable the owner of the shares toparticipate in the profits of the company or of any of 20its 51 per cent subsidiaries without receiving a dividendafter shares,

(b) by inserting the following after subsection (1):

(1A) (a) Where in any accounting period a quoted com-

pany makes a payment on the redemption, 25repayment or purchase of its own shares, thecompany shall, not later than 12 months fromthe end of the accounting period, give noticeto the Collector-General, or such other officerof the Revenue Commissioners as may be 30authorised by them for the purposes of thissubsection, of

(i) the payment, and

(ii) whether the payment is to be treated as notbeing a distribution by virtue of subsec- 35tion (1).

(b) A notice under paragraph (a) shall be given bya company

(i) in the return required to be made undersection 951 for the accounting period of 40the company in which the payment ismade, or

(ii) in such manner and form as the RevenueCommissioners may prescribe.,

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and

(c) in subsection (2) by substituting subsections (1) and(1A) for subsection (1).

(2) This section applies to payments referred to in section 175 ofthe Principal Act which are made on or after 4 February 2010.5


(a) in section 42 by inserting or savings certificates or othersimilar securities issued by the Government of any otherMember State of the European Union pursuant to rulesand conditions which are similar to the rules and con-10ditions contained in regulations issued by the Minister forFinance, after issued by the Minister for Finance,,

(b) in subsection (1) of section 43 by substituting residentfor ordinarily resident,

(c) in subsection (4) of section 45 by substituting resident15for ordinarily resident,

(d) in subsection (5) of section 48 by substituting residentfor ordinarily resident, and

(e) in section 49 by the substitution of the following for sub-section (2):20

(2) Any stock or other security to which this sectionapplies may be issued with a condition that neither thecapital of nor the interest on the stock or other securityshall be liable to tax so long as it is shown in the mannerdirected by the Minister for Finance that the stock or other25security is in the beneficial ownership of persons who arenot resident in the State, and accordingly as respects everysuch stock or other security issued, exemption from tax

shall be granted..

(2) This section comes into force and takes effect as on and from304 February 2010.

32.(1) Section 299 of the Principal Act is amended

(a) in subsection (1) by substituting Subject to subsection (3),where for Where, and

(b) by inserting the following after subsection (2):35

(3) (a) In this section lease payments has the meaningassigned to it by section 404.

(b) Subsection (1) shall only apply where

(i) the person by whom the machinery or plantis let (in this paragraph referred to as the40lessor) and the person to whom themachinery or plant is let (in this paragraphreferred to as the lessee) jointly elect thatthis subsection shall apply by giving noticein writing to the inspector on or before the45

41

Amendment of Part

3 (provisionsrelating to theSchedule C chargeand governmentand other publicsecurities) ofPrincipal Act.

Amendment ofsection 299(allowances tolessees) of PrincipalAct.

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Amendment ofChapter 4 (interestpayments by certaindeposit takers) ofPart 8 of PrincipalAct.

specified return date for the chargeableperiod (within the meaning of section 950)in a form approved by the Revenue Com-missioners and containing such particularsrelating to the lessor and lessee and to the 5transaction as may be specified in theapproved form,

(ii) the lessor has made a claim under section80A(2),

(iii) the amount in respect of lease payments to 10be deducted in computing the amount ofprofits or gains of the lessee to be chargedto tax under Case I of Schedule D doesnot exceed the aggregate amount includedin the trading income of the lessor, in 15accordance with section 80A(2), in respectof and over the term of the lease, and

(iv) in computing the profits of the lessee, thelessee is not otherwise entitled to deductan amount equivalent to the cost of the 20asset to the lessor..

(2) This section applies to chargeable periods commencing on orafter, the passing of this Act.

33.(1) Chapter 4 of Part 8 of the Principal Act is amended

(a) in section 256(1) by inserting the following definition after 25the definition of pension scheme:

PRSA provider has the same meaning as in Part X ofthe Pensions Act 1990;,

(b) in section 256(1) in paragraph (i) of the definition of re-levant deposit by deleting or, 30

(c) in section 256(1) in paragraph (j) of the definition of re-levant deposit by substituting subsection (1B), or forsubsection (1B);, and

(d) in section 256(1) in the definition of relevant deposit byinserting the following after paragraph (j): 35

(k) which is made by, and the interest on which isbeneficially owned by, a PRSA provider wherethe PRSA provider has provided the relevant

deposit taker with the number assigned to thatprovider by the Revenue Commissioners;, 40

(e) in section 256 by inserting the following after subsection(2):

(3) As respects any specified deposits, the relevantdeposit taker shall obtain the tax reference number (withinthe meaning of section 885) of the person making the 45deposit and the person making the deposit shall providethe tax reference number.,

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(f) in section 258(4) by substituting the following for para-graphs (a) and (b):

(a) Notwithstanding subsection (3), a relevantdeposit taker shall for each year of assessmentpay an amount of appropriate tax to the Col-5lector-General within 21 days of each of thefollowing dates in that year of assessment

(i) 31 March,

(ii) 30 June, and

(iii) 30 September.10

(b) The amount to be paid

(i) within 21 days of 31 March as referred toin paragraph (a)(i) shall not be less thanthe amount of appropriate tax whichwould be due and payable by the relevant15deposit taker for the year of assessmentconcerned under subsection (3) if the total

amount of the relevant interest which hadaccrued in the period commencing on 1January and ending on 31 March,20

(ii) within 21 days of 30 June as referred to inparagraph (a)(ii) shall not be less than theamount of appropriate tax which would bedue and payable by the relevant deposittaker for the year of assessment concerned25under subsection (3) if the total amount ofthe relevant interest which had accrued inthe period commencing on 1 April andending on 30 June, and

(iii) within 21 days of 30 September as referred30 to in paragraph (a)(iii) shall not be lessthan the amount of appropriate tax whichwould be due and payable by the relevantdeposit taker for the year of assessmentconcerned under subsection (3) if the total35amount of the relevant interest which hadaccrued in the period commencing on 1July and ending on 30 September,

in that year of assessment on all relevantdeposits held by the relevant deposit taker in40that period (and no more) had been paid by itin that year of assessment.,

(g) in section 259(4) by substituting the following for para-graph (a):

(a) (i) Subject to subparagraph (ii) and notwith-45standing section 258(3), a relevant deposittaker shall for each year of assessment payto the Collector-General, within 21 days ofeach of the dates referred to in subparag-raphs (i), (ii) and (iii) of section 258(4)(a)50(each of which dates, as the case may be,

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is referred to in the Table to this subpara-graph as the relevant quarterly date) inthat year of assessment, an amount onaccount of appropriate tax which shall benot less than the amount determined by 5the formula set out in the Table to thissubparagraph, and any amount on accountof appropriate tax so paid by the relevantdeposit taker for a year of assessment shallbe treated as far as may be as a payment 10

on account of any appropriate tax due andpayable by it for that year of assessmentunder section 258(3).

TABLE

A (B C) 15

3

where

A is the amount of appropriate tax whichwould be due and payable by the relevant

deposit taker for the year of assessment 20(in this Table referred to as the relevantyear) in accordance with section 258(3) ifthe total amount of the relevant interestwhich had accrued in the period of 12months ending on the relevant quarterly 25date in the relevant year, on all relevantdeposits held by the relevant deposit takerin that period (and no more) had beenpaid by it in the relevant year,

B is the amount of appropriate tax which was 30due and payable by the relevant deposittaker for the year of assessment precedingthe relevant year in accordance withsection 258(3), and

C is an amount equal to the lesser of the 35amount at B and the amount treated, inaccordance with this subsection or section258(4), as paid by the relevant deposittaker on account of the appropriate taxdue and payable by it for the year of 40assessment preceding the relevant year.

(ii) Notwithstanding section 258(3), the aggre-gate of the amounts on account of appro-

priate tax due in accordance with subpara-graph (i) and (iii) shall not, in any event, 45be less than the amount determined by theformula set out in the Table to this sub-paragraph.

TABLE

A (B C) 50

where

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A is the amount of appropriate tax whichwould be due and payable by the relevantdeposit taker for the year of assessment(in this Table referred to as the relevantyear) in accordance with section 258(3) if5the total amount of the relevant interestwhich had accrued in the period of 12months ending on 30 September in the rel-evant year on all relevant deposits held bythe relevant deposit taker in that period10

(and no more) had been paid by it in therelevant year,

B is the amount of appropriate tax which wasdue and payable by the relevant deposittaker for the year of assessment preceding15the relevant year in accordance withsection 258(3), and

C is an amount equal to the lesser of theamount at B and the amount treated, inaccordance with this subsection or section20258(4), as paid by the relevant deposittaker on account of the appropriate taxdue and payable by it for the year ofassessment preceding the relevant year.

(iii) Where, for any year of assessment the25amount computed in accordance with sub-paragraph (ii) exceeds the aggregate of theamounts computed in accordance withsubparagraph (i), and without prejudice tothe obligation to pay any amount com-30puted in accordance with subparagraph(i), that excess shall be paid by the rel-evant deposit taker to the Collector-General within 21 days of 30 September in

that year of assessment and shall be35 treated as far as may be as a payment onaccount of any appropriate tax due andpayable by it for that year of assessmentunder section 258(3).,

(h) in section 260(4) by substituting the following for para-40graph (a):

(a) in accordance with section 258(4) or 259(4), asmay be appropriate, a relevant deposit takermakes a payment on account of appropriatetax in respect of specified interest as if, in45relation to each specified deposit held by it,

the references

(i) in section 258(4), to each of the periodsreferred to in subparagraphs (i), (ii) and(iii) of paragraph (b) in the year of assess-50ment, were a reference to the periodbeginning on the date on which the speci-fied deposit was made and ending on eachdate referred to in subparagraphs (i), (ii)and (iii) of section 258(4)(a), as the case55may be, in the year of assessment,

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Amendment ofsection 481 (relief

for investment infilms) of PrincipalAct.

Specified financialtransactions.

(ii) in section 259(4)(i), where it occurs in themeaning assigned to A, to the period of12 months ending on each of the datesreferred to in subparagraphs (i), (ii) and(iii) of section 258(4)(a) in the relevant 5year, were a reference to the period begin-ning on the date on which the specifieddeposit was made and ending on each da

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