IE
Finance Act 2003
Table of Provisions (6)
Statutory Text (6 Articles)
SCHEDULE 1 Repeals and Revocations Relating to Excise Law
Repeals and Revocations Relating to Excise Law
Section 83.
PART 1 Repeals
PART 1
Repeals
Session and Chapter or Number and Year
Session and Chapter or Number and Year
Short title
Short title
Extent of repeal
Extent of repeal
(1)
(1)
(2)
(2)
(3)
(3)
43 & 44 Vict., c.20.
43 & 44 Vict., c.20.
Inland Revenue Act 1880.
Inland Revenue Act 1880.
In so far as it relates to excise duties and is not repealed, the whole Act.
In so far as it relates to excise duties and is not repealed, the whole Act.
43 & 44 Vict., c.24.
43 & 44 Vict., c.24.
Spirits Act 1880.
Spirits Act 1880.
In so far as it is unrepealed, the whole Act except sections 3, 100, 102, 104 and 140.
In so far as it is unrepealed, the whole Act except sections 3, 100, 102, 104 and 140.
1 Edw. 7, c.7.
1 Edw. 7, c.7.
Finance Act 1901.
Finance Act 1901.
Section 8.
Section 8.
2 Edw. 7, c.7.
2 Edw. 7, c.7.
Finance Act 1902.
Finance Act 1902.
Section 8.
Section 8.
6 Edw. 7, c.20.
6 Edw. 7, c.20.
Revenue Act 1906.
Revenue Act 1906.
Sections 3 and 7.
Sections 3 and 7.
1 & 2 Geo. 5, c.48.
1 & 2 Geo. 5, c.48.
Finance Act 1911.
Finance Act 1911.
Section 10.
Section 10.
5 Geo. 5, c.7.
5 Geo. 5, c.7.
Finance Act 1914.
Finance Act 1914.
Section 6.
Section 6.
5 & 6 Geo. 5, c.62.
5 & 6 Geo. 5, c.62.
Finance Act 1915.
Finance Act 1915.
Section 8.
Section 8.
11 & 12 Geo. 5, c.32.
11 & 12 Geo. 5, c.32.
Finance Act 1921.
Finance Act 1921.
Sections 15 and 16.
Sections 15 and 16.
No. 20 of 1932.
No. 20 of 1932.
Finance Act 1932.
Finance Act 1932.
Section 35.
Section 35.
No. 14 of 1940.
No. 14 of 1940.
Finance Act 1940.
Finance Act 1940.
Subsections (1), (2), (5), (6)(a), (6)(b), (6)(c), (6)(e), (7) and (8) of section 10.
Subsections (1), (2), (5), (6)(a), (6)(b), (6)(c), (6)(e), (7) and (8) of section 10.
No. 13 of 1949.
No. 13 of 1949.
Finance Act 1949.
Finance Act 1949.
Section 11.
Section 11.
No. 15 of 1951.
No. 15 of 1951.
Finance Act 1951.
Finance Act 1951.
Section 11.
Section 11.
No. 17 of 1966.
No. 17 of 1966.
Finance Act 1966.
Finance Act 1966.
Section 15.
Section 15.
No. 6 of 1975.
No. 6 of 1975.
Finance Act 1975.
Finance Act 1975.
Sections 36, 37 and 39.
Sections 36, 37 and 39.
No. 16 of 1976.
No. 16 of 1976.
Finance Act 1976.
Finance Act 1976.
Sections 36, 37 and 39.
Sections 36, 37 and 39.
No. 18 of 1977.
No. 18 of 1977.
Finance Act 1977.
Finance Act 1977.
Sections 45 and 46.
Sections 45 and 46.
No. 11 of 1979.
No. 11 of 1979.
Finance Act 1979.
Finance Act 1979.
Sections 39, 40, 42 and 43.
Sections 39, 40, 42 and 43.
No. 14 of 1980.
No. 14 of 1980.
Finance Act 1980.
Finance Act 1980.
Sections 64, 65, 67 and 68.
Sections 64, 65, 67 and 68.
No. 16 of 1981.
No. 16 of 1981.
Finance Act 1981.
Finance Act 1981.
Sections 31, 33, 34 and 39.
Sections 31, 33, 34 and 39.
No. 28 of 1981.
No. 28 of 1981.
Finance (No. 2) Act 1981.
Finance (No. 2) Act 1981.
Sections 2,3 and 5.
Sections 2,3 and 5.
No. 9 of 1984.
No. 9 of 1984.
Finance Act 1984.
Finance Act 1984.
Sections 69, 71 and 72.
Sections 69, 71 and 72.
No. 10 of 1985.
No. 10 of 1985.
Finance Act 1985.
Finance Act 1985.
Section 28.
Section 28.
No. 13 of 1986.
No. 13 of 1986.
Finance Act 1986.
Finance Act 1986.
Sections 64, 66, 67 and 68.
Sections 64, 66, 67 and 68.
No. 12 of 1988.
No. 12 of 1988.
Finance Act 1988.
Finance Act 1988.
Section 57.
Section 57.
No. 10 of 1989.
No. 10 of 1989.
Finance Act 1989.
Finance Act 1989.
Sections 35, 36, 37, 38 and 41.
Sections 35, 36, 37, 38 and 41.
No. 9 of 1992.
No. 9 of 1992.
Finance Act 1992.
Finance Act 1992.
Chapter 1 (sections 89 to 102) of Part 2.
Chapter 1 (sections 89 to 102) of Part 2.
No. 13 of 1993.
No. 13 of 1993.
Finance Act 1993.
Finance Act 1993.
Sections 67, 68, 73, 74 and 75.
Sections 67, 68, 73, 74 and 75.
No. 13 of 1994.
No. 13 of 1994.
Finance Act 1994.
Finance Act 1994.
Sections 80, 81, 82 and 83.
Sections 80, 81, 82 and 83.
No. 9 of 1996.
No. 9 of 1996.
Finance Act 1996.
Finance Act 1996.
Sections 81 and 82.
Sections 81 and 82.
No. 22 of 1997.
No. 22 of 1997.
Finance Act 1997.
Finance Act 1997.
Section 90.
Section 90.
No. 3 of 1998.
No. 3 of 1998.
Finance Act 1998.
Finance Act 1998.
Sections 92 and 93.
Sections 92 and 93.
No. 7 of 2001.
No. 7 of 2001.
Finance Act 2001.
Finance Act 2001.
Sections 162 and 167.
Sections 162 and 167.
No. 5 of 2002.
No. 5 of 2002.
Finance Act 2002.
Finance Act 2002.
Section 90.
Section 90.
PART 2 Revocations
PART 2
Revocations
Number and Year
Number and Year
Subject matter or citation
Subject matter or citation
Extent of revocation
Extent of revocation
(1)
(1)
(2)
(2)
(3)
(3)
S.R. & O. 1906, No. 622.
S.R. & O. 1906, No. 622.
Regulations, dated 11th day of August, 1906, made by the Commissioners of Inland Revenue relating to the manufacture and sale of spirits and to spirits received for use in the arts and manufactures.
Regulations, dated 11th day of August, 1906, made by the Commissioners of Inland Revenue relating to the manufacture and sale of spirits and to spirits received for use in the arts and manufactures.
The whole Regulations.
The whole Regulations.
S.R. & O. 1912, No. 1715.
S.R. & O. 1912, No. 1715.
Regulations, dated 8th day of March, 1912, made by the Commissioners of Customs and Excise under section 10 of the Finance Act 1911, relating to certain restrictions and prohibitions on a manufacturer for the sale of British wines or sweets or made wines.
Regulations, dated 8th day of March, 1912, made by the Commissioners of Customs and Excise under section 10 of the Finance Act 1911, relating to certain restrictions and prohibitions on a manufacturer for the sale of British wines or sweets or made wines.
The whole Regulations.
The whole Regulations.
S.R. & O. 1915, No. 1058.
S.R. & O. 1915, No. 1058.
Regulations, dated 3rd November, 1915, made by the Commissioners of Customs and Excise under section 4 of the Finance Act 1915 as to the allowance in respect of Duty on spoilt beer.
Regulations, dated 3rd November, 1915, made by the Commissioners of Customs and Excise under section 4 of the Finance Act 1915 as to the allowance in respect of Duty on spoilt beer.
The whole Regulations.
The whole Regulations.
S.R. & O. 1915, No. 1059.
S.R. & O. 1915, No. 1059.
Regulations, dated 5th November, 1915, made by the Commissioners of Customs and Excise under section 6 of the Finance Act 1914 (Session 2), and relating to the deposit of beer in warehouses.
Regulations, dated 5th November, 1915, made by the Commissioners of Customs and Excise under section 6 of the Finance Act 1914 (Session 2), and relating to the deposit of beer in warehouses.
The whole Regulations.
The whole Regulations.
S.R. & O. 1920, No. 2344.
S.R. & O. 1920, No. 2344.
The Tinctures and Spirits of Wine, Regulations 1920.
The Tinctures and Spirits of Wine, Regulations 1920.
The whole Regulations.
The whole Regulations.
S.R. & O. 1925, No. 14.
S.R. & O. 1925, No. 14.
Spirits (Medical Purposes) Regulations 1925.
Spirits (Medical Purposes) Regulations 1925.
The whole Regulations.
The whole Regulations.
S.R. & O. 1925, No. 16.
S.R. & O. 1925, No. 16.
Spirits (Scientific Purposes) Regulations 1925.
Spirits (Scientific Purposes) Regulations 1925.
The whole Regulations.
The whole Regulations.
S.R. & O. 1937, No. 95.
S.R. & O. 1937, No. 95.
Power Methylated Spirits Regulations 1937.
Power Methylated Spirits Regulations 1937.
The whole Regulations.
The whole Regulations.
S.R. & O. 1941, No. 35.
S.R. & O. 1941, No. 35.
Cider Duty (No. 2) Regulations 1940.
Cider Duty (No. 2) Regulations 1940.
The whole Regulations.
The whole Regulations.
S.I. No. 160 of 1966.
S.I. No. 160 of 1966.
Wine Duty Regulations 1966.
Wine Duty Regulations 1966.
The whole Regulations.
The whole Regulations.
S.I. No. 249 of 1973.
S.I. No. 249 of 1973.
Imposition of Duties (No. 208) (Beer, Spirits and Tobacco) Order 1973.
Imposition of Duties (No. 208) (Beer, Spirits and Tobacco) Order 1973.
Paragraphs 4 and 5.
Paragraphs 4 and 5.
S.I. No. 307 of 1975.
S.I. No. 307 of 1975.
Imposition of Duties (No. 221) (Excise Duties) Order 1975.
Imposition of Duties (No. 221) (Excise Duties) Order 1975.
Paragraphs 4, 5(2), 6(2), 7 and 8(2).
Paragraphs 4, 5(2), 6(2), 7 and 8(2).
S.I. No. 398 of 1980.
S.I. No. 398 of 1980.
Made Wine Duty Regulations 1980.
Made Wine Duty Regulations 1980.
The whole Regulations.
The whole Regulations.
S.I. No. 405 of 1980.
S.I. No. 405 of 1980.
European Communities (Deferred Payment of Excise Duty on Spirits and Imported Made Wine and Beer) Regulations 1980.
European Communities (Deferred Payment of Excise Duty on Spirits and Imported Made Wine and Beer) Regulations 1980.
The whole Regulations.
The whole Regulations.
S.I. No. 394 of 1992.
S.I. No. 394 of 1992.
European Communities (Customs and Excise) Regulations 1992.
European Communities (Customs and Excise) Regulations 1992.
Part III (Regulations 13 to 20).
Part III (Regulations 13 to 20).
S.I. No. 285 of 1993.
S.I. No. 285 of 1993.
Beer Regulations 1993.
Beer Regulations 1993.
The whole Regulations.
The whole Regulations.
SCHEDULE 2 Rates of Alcohol Products Tax
Rates of Alcohol Products Tax
Section 75.
Description of Product
Description of Product
Rate of Duty
Rate of Duty
Spirits
Spirits
€39.25 per litre of alcohol in the spirits
€39.25 per litre of alcohol in the spirits
Beer
Beer
Exceeding 1.2% ... ... ... ...
Exceeding 1.2% ... ... ... ...
€19.87 per hectolitre per cent of alcohol in the beer
€19.87 per hectolitre per cent of alcohol in the beer
Other beer ... ... ... ... ...
Other beer ... ... ... ... ...
Nil
Nil
Wine
Wine
Still and sparkling, not exceeding 5.5% vol
Still and sparkling, not exceeding 5.5% vol
€90.98 per hectolitre
€90.98 per hectolitre
Still, exceeding 5.5% vol but not exceeding 15% vol ... ... ... ... ... ...
Still, exceeding 5.5% vol but not exceeding 15% vol ... ... ... ... ... ...
€273.00 per hectolitre
€273.00 per hectolitre
Still, exceeding 15% vol ... ... ...
Still, exceeding 15% vol ... ... ...
€396.12 per hectolitre
€396.12 per hectolitre
Sparkling, exceeding 5.5% vol ... ... ...
Sparkling, exceeding 5.5% vol ... ... ...
€546.01 per hectolitre
€546.01 per hectolitre
Other Fermented Beverages
Other Fermented Beverages
(1) Cider and Perry
(1) Cider and Perry
Still and sparkling, not exceeding 6.0% vol
Still and sparkling, not exceeding 6.0% vol
€83.25 per hectolitre
€83.25 per hectolitre
Still and sparkling, exceeding 6.0% vol but not exceeding 8.5% vol ... ... ... ...
Still and sparkling, exceeding 6.0% vol but not exceeding 8.5% vol ... ... ... ...
€192.47 per hectolitre
€192.47 per hectolitre
Still, exceeding 8.5% vol ... ... ...
Still, exceeding 8.5% vol ... ... ...
€273.00 per hectolitre
€273.00 per hectolitre
Sparkling, exceeding 8.5% vol ... ... ... ...
Sparkling, exceeding 8.5% vol ... ... ... ...
€546.01 per hectolitre
€546.01 per hectolitre
(2) Other than Cider and Perry
(2) Other than Cider and Perry
Still and sparkling, not exceeding 5.5% vol
Still and sparkling, not exceeding 5.5% vol
€90.98 per hectolitre
€90.98 per hectolitre
Still, exceeding 5.5% vol ... ... ...
Still, exceeding 5.5% vol ... ... ...
€273.00 per hectolitre
€273.00 per hectolitre
Sparkling, exceeding 5.5% vol ... ... ...
Sparkling, exceeding 5.5% vol ... ... ...
€546.01 per hectolitre
€546.01 per hectolitre
Intermediate Products
Intermediate Products
Still, not exceeding 15% vol ... ... ...
Still, not exceeding 15% vol ... ... ...
€273.00 per hectolitre
€273.00 per hectolitre
Still, exceeding 15% vol ... ... ...
Still, exceeding 15% vol ... ... ...
€396.12 per hectolitre
€396.12 per hectolitre
Sparkling ... ... ... ... ...
Sparkling ... ... ... ... ...
€546.01 per hectolitre
€546.01 per hectolitre
SCHEDULE 3 Rates of Excise Duty on Tobacco Products
Rates of Excise Duty on Tobacco Products
Section 96.
(with effect as on and from 5 December 2002)
Description of Product
Description of Product
Rate of Duty
Rate of Duty
Cigarettes ... ... ... ... ...
Cigarettes ... ... ... ... ...
€124.94 per thousand together with an amount equal to 18.46 per cent of the price at which the cigarettes are sold by retail
€124.94 per thousand together with an amount equal to 18.46 per cent of the price at which the cigarettes are sold by retail
Cigars ... ... ... ... ...
Cigars ... ... ... ... ...
€185.701 per kilogram
€185.701 per kilogram
Fine-cut tobacco for the rolling of cigarettes ... ... ... ...
Fine-cut tobacco for the rolling of cigarettes ... ... ... ...
€156.704 per kilogram
€156.704 per kilogram
Other smoking tobacco ... ...
Other smoking tobacco ... ...
€128.832 per kilogram
€128.832 per kilogram
SCHEDULE 4 Gaming Licences
SCHEDULE 4
Gaming Licences
Section 107.
Description of licence
Description of licence
Rate of Duty
Rate of Duty
Where the period for which the licence is to be issued as specified in the certificate under the Gaming and Lotteries Act 1956 authorising the issue of the licence—
Where the period for which the licence is to be issued as specified in the certificate under the Gaming and Lotteries Act 1956 authorising the issue of the licence—
(a) does not exceed 3 months
(a) does not exceed 3 months
€175
€175
(b) exceeds 3 months but does not exceed one year
(b) exceeds 3 months but does not exceed one year
€630
€630
SCHEDULE 5 Stamp Duty on Instruments
Stamp Duty on Instruments
Section 143.
Part 1 Conveyance or Transfer on Sale of any property other than stocks or marketable securities or a policy of insurance or a policy of life insurance
Part 1
Conveyance or Transfer on Sale of any property other than stocks or marketable securities or a policy of insurance or a policy of life insurance
“(7) Where the amount or value of the consideration for the sale which is attributable to property which is not residential property does not exceed €10,000 and the instrument contains a statement certifying that the consideration for the sale is, as the case may be—
“(7) Where the amount or value of the consideration for the sale which is attributable to property which is not residential property does not exceed €10,000 and the instrument contains a statement certifying that the consideration for the sale is, as the case may be—
(a) wholly attributable to property which is not residential property, or
(a) wholly attributable to property which is not residential property, or
(b) partly attributable to residential property,
(b) partly attributable to residential property,
and that the transaction effected by that instrument does not form part of a larger transaction or of a series of transactions in respect of which the amount or value, or the aggregate amount or value, of the consideration which is attributable to property which is not residential property exceeds €10,000
and that the transaction effected by that instrument does not form part of a larger transaction or of a series of transactions in respect of which the amount or value, or the aggregate amount or value, of the consideration which is attributable to property which is not residential property exceeds €10,000
for the consideration which is attributable to property which is not residential property
for the consideration which is attributable to property which is not residential property
Exempt.
Exempt.
(8) Where paragraph (7) does not apply and the amount or value of the consideration for the sale which is attributable to property which is not residential property does not exceed €20,000 and the instrument contains a statement certifying that the consideration for the sale is, as the case may be—
(8) Where paragraph (7) does not apply and the amount or value of the consideration for the sale which is attributable to property which is not residential property does not exceed €20,000 and the instrument contains a statement certifying that the consideration for the sale is, as the case may be—
(a) wholly attributable to property which is not residential property, or
(a) wholly attributable to property which is not residential property, or
(b) partly attributable to residential property,
(b) partly attributable to residential property,
and that the transaction effected by that instrument does not form part of a larger transaction or of a series of transactions in respect of which the amount or value, or the aggregate amount or value, of the consideration which is attributable to property which is not residential property exceeds €20,000 ... ... ... ... ...
and that the transaction effected by that instrument does not form part of a larger transaction or of a series of transactions in respect of which the amount or value, or the aggregate amount or value, of the consideration which is attributable to property which is not residential property exceeds €20,000 ... ... ... ... ...
1 per cent of the consideration which is attributable to property which is not residential property but where the calculation results in an amount which is not a multiple of €1 the amount so calculated shall be rounded down to the nearest €.
1 per cent of the consideration which is attributable to property which is not residential property but where the calculation results in an amount which is not a multiple of €1 the amount so calculated shall be rounded down to the nearest €.
(9) Where paragraphs (7) and (8) do not apply and the amount or value of the consideration for the sale which is attributable to property which is not residential property does not exceed €30,000 and the instrument contains a statement certifying that the consideration for the sale is, as the case may be—
(9) Where paragraphs (7) and (8) do not apply and the amount or value of the consideration for the sale which is attributable to property which is not residential property does not exceed €30,000 and the instrument contains a statement certifying that the consideration for the sale is, as the case may be—
(a) wholly attributable to property which is not residential property, or
(a) wholly attributable to property which is not residential property, or
(b) partly attributable to residential property,
(b) partly attributable to residential property,
and that the transaction effected by that instrument does not form part of a larger transaction or of a series of transactions in respect of which the amount or value, or the aggregate amount or value, of the consideration which is attributable to property which is not residential property exceeds €30,000 ... ... ... ... ...
and that the transaction effected by that instrument does not form part of a larger transaction or of a series of transactions in respect of which the amount or value, or the aggregate amount or value, of the consideration which is attributable to property which is not residential property exceeds €30,000 ... ... ... ... ...
2 per cent of the consideration which is attributable to property which is not residential property but where the calculation results in an amount which is not a multiple of €1 the amount so calculated shall be rounded down to the nearest €.
2 per cent of the consideration which is attributable to property which is not residential property but where the calculation results in an amount which is not a multiple of €1 the amount so calculated shall be rounded down to the nearest €.
(10) Where paragraphs (7) to (9) do not apply and the amount or value of the consideration for the sale which is attributable to property which is not residential property does not exceed €40,000 and the instrument contains a statement certifying that the consideration for the sale is, as the case may be—
(10) Where paragraphs (7) to (9) do not apply and the amount or value of the consideration for the sale which is attributable to property which is not residential property does not exceed €40,000 and the instrument contains a statement certifying that the consideration for the sale is, as the case may be—
(a) wholly attributable to property which is not residential property, or
(a) wholly attributable to property which is not residential property, or
(b) partly attributable to residential property,
(b) partly attributable to residential property,
and that the transaction effected by that instrument does not form part of a larger transaction or of a series of transactions in respect of which the amount or value, or the aggregate amount or value, of the consideration which is attributable to property which is not residential property exceeds €40,000 ... ... ... ... ...
and that the transaction effected by that instrument does not form part of a larger transaction or of a series of transactions in respect of which the amount or value, or the aggregate amount or value, of the consideration which is attributable to property which is not residential property exceeds €40,000 ... ... ... ... ...
3 per cent of the consideration which is attributable to property which is not residential property but where the calculation results in an amount which is not a multiple of €1 the amount so calculated shall be rounded down to the nearest €.
3 per cent of the consideration which is attributable to property which is not residential property but where the calculation results in an amount which is not a multiple of €1 the amount so calculated shall be rounded down to the nearest €.
(11) Where paragraphs (7) to (10) do not apply and the amount or value of the consideration for the sale which is attributable to property which is not residential property does not exceed €70,000 and the instrument contains a statement certifying that the consideration for the sale is, as the case may be—
(11) Where paragraphs (7) to (10) do not apply and the amount or value of the consideration for the sale which is attributable to property which is not residential property does not exceed €70,000 and the instrument contains a statement certifying that the consideration for the sale is, as the case may be—
(a) wholly attributable to property which is not residential property, or
(a) wholly attributable to property which is not residential property, or
(b) partly attributable to residential property,
(b) partly attributable to residential property,
and that the transaction effected by that instrument does not form part of a larger transaction or of a series of transactions in respect of which the amount or value, or the aggregate amount or value, of the consideration which is attributable to property which is not residential property exceeds €70,000 ... ... ... ... ...
and that the transaction effected by that instrument does not form part of a larger transaction or of a series of transactions in respect of which the amount or value, or the aggregate amount or value, of the consideration which is attributable to property which is not residential property exceeds €70,000 ... ... ... ... ...
4 per cent of the consideration which is attributable to property which is not residential property but where the calculation results in an amount which is not a multiple of €1 the amount so calculated shall be rounded down to the nearest €.
4 per cent of the consideration which is attributable to property which is not residential property but where the calculation results in an amount which is not a multiple of €1 the amount so calculated shall be rounded down to the nearest €.
(12) Where paragraphs (7) to (11) do not apply and the amount or value of the consideration for the sale which is attributable to property which is not residential property does not exceed €80,000 and the instrument contains a statement certifying that the consideration for the sale is, as the case may be—
(12) Where paragraphs (7) to (11) do not apply and the amount or value of the consideration for the sale which is attributable to property which is not residential property does not exceed €80,000 and the instrument contains a statement certifying that the consideration for the sale is, as the case may be—
(a) wholly attributable to property which is not residential property, or
(a) wholly attributable to property which is not residential property, or
(b) partly attributable to residential property,
(b) partly attributable to residential property,
and that the transaction effected by that instrument does not form part of a larger transaction or of a series of transactions in respect of which the amount or value, or the aggregate amount or value, of the consideration which is attributable to property which is not residential property exceeds €80,000 ... ... ... ... ...
and that the transaction effected by that instrument does not form part of a larger transaction or of a series of transactions in respect of which the amount or value, or the aggregate amount or value, of the consideration which is attributable to property which is not residential property exceeds €80,000 ... ... ... ... ...
5 per cent of the consideration which is attributable to property which is not residential property but where the calculation results in an amount which is not a multiple of €1 the amount so calculated shall be rounded down to the nearest €.
5 per cent of the consideration which is attributable to property which is not residential property but where the calculation results in an amount which is not a multiple of €1 the amount so calculated shall be rounded down to the nearest €.
(13) Where paragraphs (7) to (12) do not apply and the amount or value of the consideration for the sale which is attributable to property which is not residential property does not exceed €100,000 and the instrument contains a statement certifying that the consideration for the sale is, as the case may be—
(13) Where paragraphs (7) to (12) do not apply and the amount or value of the consideration for the sale which is attributable to property which is not residential property does not exceed €100,000 and the instrument contains a statement certifying that the consideration for the sale is, as the case may be—
(a) wholly attributable to property which is not residential property, or
(a) wholly attributable to property which is not residential property, or
(b) partly attributable to residential property,
(b) partly attributable to residential property,
and that the transaction effected by that instrument does not form part of a larger transaction or of a series of transactions in respect of which the amount or value, or the aggregate amount or value, of the consideration which is attributable to property which is not residential property exceeds €100,000 ... ... ... ... ...
and that the transaction effected by that instrument does not form part of a larger transaction or of a series of transactions in respect of which the amount or value, or the aggregate amount or value, of the consideration which is attributable to property which is not residential property exceeds €100,000 ... ... ... ... ...
6 per cent of the consideration which is attributable to property which is not residential property but where the calculation results in an amount which is not a multiple of €1 the amount so calculated shall be rounded down to the nearest €.
6 per cent of the consideration which is attributable to property which is not residential property but where the calculation results in an amount which is not a multiple of €1 the amount so calculated shall be rounded down to the nearest €.
(14) Where paragraphs (7) to (13) do not apply and the amount or value of the consideration for the sale which is attributable to property which is not residential property does not exceed €120,000 and the instrument contains a statement certifying that the consideration for the sale is, as the case may be—
(14) Where paragraphs (7) to (13) do not apply and the amount or value of the consideration for the sale which is attributable to property which is not residential property does not exceed €120,000 and the instrument contains a statement certifying that the consideration for the sale is, as the case may be—
(a) wholly attributable to property which is not residential property, or
(a) wholly attributable to property which is not residential property, or
(b) partly attributable to residential property,
(b) partly attributable to residential property,
and that the transaction effected by that instrument does not form part of a larger transaction or of a series of transactions in respect of which the amount or value, or the aggregate amount or value, of the consideration which is attributable to property which is not residential property exceeds €120,000 ... ... ... ... ...
and that the transaction effected by that instrument does not form part of a larger transaction or of a series of transactions in respect of which the amount or value, or the aggregate amount or value, of the consideration which is attributable to property which is not residential property exceeds €120,000 ... ... ... ... ...
7 per cent of the consideration which is attributable to property which is not residential property but where the calculation results in an amount which is not a multiple of €1 the amount so calculated shall be rounded down to the nearest €.
7 per cent of the consideration which is attributable to property which is not residential property but where the calculation results in an amount which is not a multiple of €1 the amount so calculated shall be rounded down to the nearest €.
(14A) Where paragraphs (7) to (14) do not apply and the amount or value of the consideration for the sale which is attributable to property which is not residential property does not exceed €150,000 and the instrument contains a statement certifying that the consideration for the sale is, as the case may be—
(14A) Where paragraphs (7) to (14) do not apply and the amount or value of the consideration for the sale which is attributable to property which is not residential property does not exceed €150,000 and the instrument contains a statement certifying that the consideration for the sale is, as the case may be—
(a) wholly attributable to property which is not residential property, or
(a) wholly attributable to property which is not residential property, or
(b) partly attributable to residential property,
(b) partly attributable to residential property,
and that the transaction effected by that instrument does not form part of a larger transaction or of a series of transactions in respect of which the amount or value, or the aggregate amount or value, of the consideration which is attributable to property which is not residential property exceeds €150,000 ... ... ... ... ...
and that the transaction effected by that instrument does not form part of a larger transaction or of a series of transactions in respect of which the amount or value, or the aggregate amount or value, of the consideration which is attributable to property which is not residential property exceeds €150,000 ... ... ... ... ...
8 per cent of the consideration which is attributable to property which is not residential property but where the calculation results in an amount which is not a multiple of €1 the amount so calculated shall be rounded down to the nearest €.
8 per cent of the consideration which is attributable to property which is not residential property but where the calculation results in an amount which is not a multiple of €1 the amount so calculated shall be rounded down to the nearest €.
(14B) Where paragraphs (7) to (14A) do not apply and the amount or value of the consideration for the sale is wholly or partly attributable to property which is not residential property ...
(14B) Where paragraphs (7) to (14A) do not apply and the amount or value of the consideration for the sale is wholly or partly attributable to property which is not residential property ...
9 per cent of the consideration which is attributable to property which is not residential property but where the calculation results in an amount which is not a multiple of €1 the amount so calculated shall be rounded down to the nearest €.”.
9 per cent of the consideration which is attributable to property which is not residential property but where the calculation results in an amount which is not a multiple of €1 the amount so calculated shall be rounded down to the nearest €.”.
Part 2 Lease
Lease
“(b) where the consideration, or any part of the consideration (other than rent), moving either to the lessor or to any other person, consists of any money, stock or security, and—
“(b) where the consideration, or any part of the consideration (other than rent), moving either to the lessor or to any other person, consists of any money, stock or security, and—
(i) the amount or value of such consideration which is attributable to property which is not residential property does not exceed €10,000 and the lease contains a statement certifying that the consideration for the lease is, as the case may be—
(i) the amount or value of such consideration which is attributable to property which is not residential property does not exceed €10,000 and the lease contains a statement certifying that the consideration for the lease is, as the case may be—
(I) wholly attributable to property which is not residential property, or
(I) wholly attributable to property which is not residential property, or
(II) partly attributable to residential property,
(II) partly attributable to residential property,
and that the transaction effected by that instrument does not form part of a larger transaction or of a series of transactions in respect of which the amount or value, or the aggregate amount or value, of the consideration (other than rent) which is attributable to property which is not residential property exceeds €10,000
and that the transaction effected by that instrument does not form part of a larger transaction or of a series of transactions in respect of which the amount or value, or the aggregate amount or value, of the consideration (other than rent) which is attributable to property which is not residential property exceeds €10,000
for the consideration which is attributable to property which is not residential property ... ...
for the consideration which is attributable to property which is not residential property ... ...
Exempt.
Exempt.
(ii) the amount or value of such consideration which is attributable to property which is not residential property does not exceed €20,000 and the lease contains a statement certifying that the consideration for the lease is, as the case may be—
(ii) the amount or value of such consideration which is attributable to property which is not residential property does not exceed €20,000 and the lease contains a statement certifying that the consideration for the lease is, as the case may be—
(I) wholly attributable to property which is not residential property, or
(I) wholly attributable to property which is not residential property, or
(II) partly attributable to residential property,
(II) partly attributable to residential property,
and that the transaction effected by that instrument does not form part of a larger transaction or of a series of transactions in respect of which the amount or value, or the aggregate amount or value, of the consideration (other than rent) which is attributable to property which is not residential property exceeds €20,000 and clause (i) does not apply ... ...
and that the transaction effected by that instrument does not form part of a larger transaction or of a series of transactions in respect of which the amount or value, or the aggregate amount or value, of the consideration (other than rent) which is attributable to property which is not residential property exceeds €20,000 and clause (i) does not apply ... ...
1 per cent of the consideration which is attributable to property which is not residential property but where the calculation results in an amount which is not a multiple of €1 the amount so calculated shall be rounded down to the nearest €.
1 per cent of the consideration which is attributable to property which is not residential property but where the calculation results in an amount which is not a multiple of €1 the amount so calculated shall be rounded down to the nearest €.
(iii) the amount or value of such consideration which is attributable to property which is not residential property does not exceed €30,000 and the lease contains a statement certifying that the consideration for the lease is, as the case may be—
(iii) the amount or value of such consideration which is attributable to property which is not residential property does not exceed €30,000 and the lease contains a statement certifying that the consideration for the lease is, as the case may be—
(I) wholly attributable to property which is not residential property, or
(I) wholly attributable to property which is not residential property, or
(II) partly attributable to residential property,
(II) partly attributable to residential property,
and that the transaction effected by that instrument does not form part of a larger transaction or of a series of transactions in respect of which the amount or value, or the aggregate amount or value, of the consideration (other than rent) which is attributable to property which is not residential property exceeds €30,000 and clauses (i) and (ii) do not apply ... ...
and that the transaction effected by that instrument does not form part of a larger transaction or of a series of transactions in respect of which the amount or value, or the aggregate amount or value, of the consideration (other than rent) which is attributable to property which is not residential property exceeds €30,000 and clauses (i) and (ii) do not apply ... ...
2 per cent of the consideration which is attributable to property which is not residential property but where the calculation results in an amount which is not a multiple of €1 the amount so calculated shall be rounded down to the nearest €.
2 per cent of the consideration which is attributable to property which is not residential property but where the calculation results in an amount which is not a multiple of €1 the amount so calculated shall be rounded down to the nearest €.
(iv) the amount or value of such consideration which is attributable to property which is not residential property does not exceed €40,000 and the lease contains a statement certifying that the consideration for the lease is, as the case may be—
(iv) the amount or value of such consideration which is attributable to property which is not residential property does not exceed €40,000 and the lease contains a statement certifying that the consideration for the lease is, as the case may be—
(I) wholly attributable to property which is not residential property, or
(I) wholly attributable to property which is not residential property, or
(II) partly attributable to residential property,
(II) partly attributable to residential property,
and that the transaction effected by that instrument does not form part of a larger transaction or of a series of transactions in respect of which the amount or value, or the aggregate amount or value, of the consideration (other than rent) which is attributable to property which is not residential property exceeds €40,000 and clauses (i) to (iii) do not apply
and that the transaction effected by that instrument does not form part of a larger transaction or of a series of transactions in respect of which the amount or value, or the aggregate amount or value, of the consideration (other than rent) which is attributable to property which is not residential property exceeds €40,000 and clauses (i) to (iii) do not apply
3 per cent of the consideration which is attributable to property which is not residential property but where the calculation results in an amount which is not a multiple of €1 the amount so calculated shall be rounded down to the nearest €.
3 per cent of the consideration which is attributable to property which is not residential property but where the calculation results in an amount which is not a multiple of €1 the amount so calculated shall be rounded down to the nearest €.
(v) the amount or value of such consideration which is attributable to property which is not residential property does not exceed €70,000 and the lease contains a statement certifying that the consideration for the lease is, as the case may be—
(v) the amount or value of such consideration which is attributable to property which is not residential property does not exceed €70,000 and the lease contains a statement certifying that the consideration for the lease is, as the case may be—
(I) wholly attributable to property which is not residential property, or
(I) wholly attributable to property which is not residential property, or
(II) partly attributable to residential property,
(II) partly attributable to residential property,
and that the transaction effected by that instrument does not form part of a larger transaction or of a series of transactions in respect of which the amount or value, or the aggregate amount or value, of the consideration (other than rent) which is attributable to property which is not residential property exceeds €70,000 and clauses (i) to (iv) do not apply
and that the transaction effected by that instrument does not form part of a larger transaction or of a series of transactions in respect of which the amount or value, or the aggregate amount or value, of the consideration (other than rent) which is attributable to property which is not residential property exceeds €70,000 and clauses (i) to (iv) do not apply
4 per cent of the consideration which is attributable to property which is not residential property but where the calculation results in an amount which is not a multiple of €1 the amount so calculated shall be rounded down to the nearest €.
4 per cent of the consideration which is attributable to property which is not residential property but where the calculation results in an amount which is not a multiple of €1 the amount so calculated shall be rounded down to the nearest €.
(vi) the amount or value of such consideration which is attributable to property which is not residential property does not exceed €80,000 and the lease contains a statement certifying that the consideration for the lease is, as the case may be—
(vi) the amount or value of such consideration which is attributable to property which is not residential property does not exceed €80,000 and the lease contains a statement certifying that the consideration for the lease is, as the case may be—
(I) wholly attributable to property which is not residential property, or
(I) wholly attributable to property which is not residential property, or
(II) partly attributable to residential property,
(II) partly attributable to residential property,
and that the transaction effected by that instrument does not form part of a larger transaction or of a series of transactions in respect of which the amount or value, or the aggregate amount or value, of the consideration (other than rent) which is attributable to property which is not residential property exceeds €80,000 and clauses (i) to (v) do not apply
and that the transaction effected by that instrument does not form part of a larger transaction or of a series of transactions in respect of which the amount or value, or the aggregate amount or value, of the consideration (other than rent) which is attributable to property which is not residential property exceeds €80,000 and clauses (i) to (v) do not apply
5 per cent of the consideration which is attributable to property which is not residential property but where the calculation results in an amount which is not a multiple of €1 the amount so calculated shall be rounded down to the nearest €.
5 per cent of the consideration which is attributable to property which is not residential property but where the calculation results in an amount which is not a multiple of €1 the amount so calculated shall be rounded down to the nearest €.
(vii) the amount or value of such consideration which is attributable to property which is not residential property does not exceed €100,000 and the lease contains a statement certifying that the consideration for the lease is, as the case may be—
(vii) the amount or value of such consideration which is attributable to property which is not residential property does not exceed €100,000 and the lease contains a statement certifying that the consideration for the lease is, as the case may be—
(I) wholly attributable to property which is not residential property, or
(I) wholly attributable to property which is not residential property, or
(II) partly attributable to residential property,
(II) partly attributable to residential property,
and that the transaction effected by that instrument does not form part of a larger transaction or of a series of transactions in respect of which the amount or value, or the aggregate amount or value, of the consideration (other than rent) which is attributable to property which is not residential property exceeds €100,000 and clauses (i) to (vi) do not apply
and that the transaction effected by that instrument does not form part of a larger transaction or of a series of transactions in respect of which the amount or value, or the aggregate amount or value, of the consideration (other than rent) which is attributable to property which is not residential property exceeds €100,000 and clauses (i) to (vi) do not apply
6 per cent of the consideration which is attributable to property which is not residential property but where the calculation results in an amount which is not a multiple of €1 the amount so calculated shall be rounded down to the nearest €.
6 per cent of the consideration which is attributable to property which is not residential property but where the calculation results in an amount which is not a multiple of €1 the amount so calculated shall be rounded down to the nearest €.
(viii) the amount or value of such consideration which is attributable to property which is not residential property does not exceed €120,000 and the lease contains a statement certifying that the consideration for the lease is, as the case may be—
(viii) the amount or value of such consideration which is attributable to property which is not residential property does not exceed €120,000 and the lease contains a statement certifying that the consideration for the lease is, as the case may be—
(I) wholly attributable to property which is not residential property, or
(I) wholly attributable to property which is not residential property, or
(II) partly attributable to residential property,
(II) partly attributable to residential property,
and that the transaction effected by that instrument does not form part of a larger transaction or of a series of transactions in respect of which the amount or value, or the aggregate amount or value, of the consideration (other than rent) which is attributable to property which is not residential property exceeds €120,000 and clauses (i) to (vii) do not apply
and that the transaction effected by that instrument does not form part of a larger transaction or of a series of transactions in respect of which the amount or value, or the aggregate amount or value, of the consideration (other than rent) which is attributable to property which is not residential property exceeds €120,000 and clauses (i) to (vii) do not apply
7 per cent of the consideration which is attributable to property which is not residential property but where the calculation results in an amount which is not a multiple of €1 the amount so calculated shall be rounded down to the nearest €.
7 per cent of the consideration which is attributable to property which is not residential property but where the calculation results in an amount which is not a multiple of €1 the amount so calculated shall be rounded down to the nearest €.
(ix) the amount or value of such consideration which is attributable to property which is not residential property does not exceed €150,000 and the lease contains a statement certifying that the consideration for the lease is, as the case may be—
(ix) the amount or value of such consideration which is attributable to property which is not residential property does not exceed €150,000 and the lease contains a statement certifying that the consideration for the lease is, as the case may be—
(I) wholly attributable to property which is not residential property, or
(I) wholly attributable to property which is not residential property, or
(II) partly attributable to residential property,
(II) partly attributable to residential property,
and that the transaction effected by that instrument does not form part of a larger transaction or of a series of transactions in respect of which the amount or value, or the aggregate amount or value, of the consideration (other than rent) which is attributable to property which is not residential property exceeds €150,000 and clauses (i) to (viii) do not apply
and that the transaction effected by that instrument does not form part of a larger transaction or of a series of transactions in respect of which the amount or value, or the aggregate amount or value, of the consideration (other than rent) which is attributable to property which is not residential property exceeds €150,000 and clauses (i) to (viii) do not apply
8 per cent of the consideration which is attributable to property which is not residential property but where the calculation results in an amount which is not a multiple of €1 the amount so calculated shall be rounded down to the nearest €.
8 per cent of the consideration which is attributable to property which is not residential property but where the calculation results in an amount which is not a multiple of €1 the amount so calculated shall be rounded down to the nearest €.
(x) the amount or value of such consideration is wholly or partly attributable to property which is not residential property and clauses (i) to (ix) do not apply
(x) the amount or value of such consideration is wholly or partly attributable to property which is not residential property and clauses (i) to (ix) do not apply
9 per cent of the consideration which is attributable to property which is not residential property but where the calculation results in an amount which is not a multiple of €1 the amount so calculated shall be rounded down to the nearest €.”.
9 per cent of the consideration which is attributable to property which is not residential property but where the calculation results in an amount which is not a multiple of €1 the amount so calculated shall be rounded down to the nearest €.”.
SCHEDULE 6 Miscellaneous Technical Amendments in Relation to Tax
Miscellaneous Technical Amendments in Relation to Tax
Section 163.
1. The Taxes Consolidation Act 1997 is amended in accordance with the following provisions
(a) in section 409C(3)(b), by inserting “under a passive investment scheme” after “transferee”,
(b) in section 434—
(i) in subsection (1) by deleting the definitions of “distributable income” and “trading income”, and
(ii) in subsection (5)(a) by substituting the following for subparagraph (ii)
“(ii) an amount determined by applying to the amount of the income of the company for the accounting period the fraction—
A
__
B
where—
A is the aggregate of the amounts of estate income and investment income taken into account in computing the income of the company for the accounting period, and
B is the amount of the company's income before taking account of any amount specified in paragraphs (d) to (g) of subsection (4),”,
(c) in section 440 by deleting subsection (2A),
(d) in section 469(1), in the definition of “health expenses”, by substituting the following for paragraph (i)
“(i) as respects a dependant of the individual referred to in paragraphs (a) and (b)(ii) of the definition of ‘dependant’ who for the year of assessment—
(a) is under the age of 18 years, or
(b) if over the age of 18 years, at the commencement of the year of assessment, is receiving full-time instruction at any university, college, school or other educational establishment,
either or both—
(i) educational psychological assessment carried out by an educational psychologist, and
(ii) speech and language therapy carried out by a speech and language therapist;”,
(e) in section 496(2)(a)(v), by substituting “€2,540” for “£2,000”,
(f) in section 669B(3), by substituting “A is the amount of the qualifying expenditure incurred on the purchase of the milk quota,” for “A is the amount of the capital expenditure incurred on the purchase of the milk quota,”,
(g) in section 784(2B)(b), by substituting “certificate of tax credits and standard rate cut-off point” for “certificate of tax free allowances”,
(h) in Schedule 29, Column 3, by substituting “section 128(11) and (12)” for “section 128(11) and (11A)”.
2. The Value-Added Tax Act 1972 is amended in paragraph (vi) of the First Schedule by substituting “Part VII or Part VIII of the Child Care Act 1991” for “Part VII of the Child Care Act 1991”.
3. (a) As respects paragraph 1—
(i) subparagraphs (a) and (e) shall be deemed to have come into force and take effect as on and from 1 January 2002,
(ii) subparagraphs (b) and (c) shall be deemed to apply to accounting periods ending on or after 14 March 2001,
(iii) subparagraphs (d) and (h) shall have effect as on and from the passing of this Act,
(iv) subparagraph (f) shall be deemed to have come into force and take effect as on and from 1 November 2001, and
(v) subparagraph (g) shall be deemed to have come into force and take effect as on and from 6 April 2001.
(b) Paragraph 2 shall have effect as on and from the passing of this Act.