Finance Act 2014 (2014_act_37) | IE

ISB Act 2014-12-23

Schedule 1 Finance Act 2014 Open official source

SCHEDULE 1 Consequential Amendments to section 87

SCHEDULE 1

Consequential Amendments to section 87

Section 87

The Taxes Consolidation Act 1997 is amended in each provision referred to in column (2) of the Table to this Schedule by deleting the words or reference set out in column (3) of the Table and substituting therefor the words or reference, opposite the entry in column (3), as set out in column (4) of the Table.

TABLE

ISB Act 2014-12-23

Schedule 2 Finance Act 2014 Open official source

SCHEDULE 2 Consequential Amendments to section 88

SCHEDULE 2

Consequential Amendments to section 88

Section 88

The Taxes Consolidation Act 1997 is amended in each provision referred to in column (2) of the Table to this Schedule by deleting the words or reference set out in column (3) of the Table and substituting therefor the words or reference, opposite the entry in column (3), as set out in column (4) of the Table.

TABLE

ISB Act 2014-12-23

Schedule 3 Finance Act 2014 Open official source

SCHEDULE 3 Miscellaneous Technical Amendments in Relation to Tax

SCHEDULE 3

Miscellaneous Technical Amendments in Relation to Tax

Section 97

1. The Taxes Consolidation Act 1997 is amended—

(a) in section 10(5) by inserting “or civil partner” after “and with the spouse”,

(b) in Part 1 of the Table to section 458 by inserting “Section 485F” after “Section 481”,

(c) in section 473A(1), in the definition of “approved college”—

(i) in paragraph (a)(i) by substituting “a scheme or schemes of grants approved by the Minister under the Student Support Act 2011” for “a scheme approved by the Minister under the Local Authorities (Higher Education Grants) Acts 1968 to 1992”, and

(ii) in paragraph (c)(i) by substituting “a scheme or schemes of grants approved by the Minister under the Student Support Act 2011” for “a scheme approved by the Minister under the Local Authority (Higher Education Grants) Acts 1968 to 1992”,

(d) in section 480A(7) by substituting “for the retirement year” for “in the retirement year” in each place,

(e) in section 598(1)(a), in the definition of “payment entitlement”, by substituting “Regulation (EU) No. 1307/2013 of the European Parliament and of the Council of 17 December 201312 12OJ No. L347, 20.12.2013, p.608 ” for “Council Regulation (EC) No. 1782/2003 of 29 September 200313 13OJ No. L270, 21.10.2003, p.1 ”,

12OJ No. L347, 20.12.2013, p.608

13OJ No. L270, 21.10.2003, p.1

(f) in section 739I(2) by substituting “Acts” for “Tax Acts” in each place,

(g) in paragraph 1(1) of Part 1 of Schedule 3, in clause (a) of the definition of “the standard capital superannuation benefit” by inserting “taxable” before “emoluments”, and

(h) in paragraph 5 of Part 1 of Schedule 26A by deleting “in the State”.

2. Section 101A(1) of the Stamp Duties Consolidation Act 1999 is amended by substituting “Regulation (EU) No. 1307/2013 of the European Parliament and of the Council of 17 December 201314 14OJ No. L347, 20.12.2013, p.608 ” for “Council Regulation (EC) No. 1782/2003 of 29 September 200315 15OJ No. L270, 21.10.2003, p.1 ”.

14OJ No. L347, 20.12.2013, p.608

15OJ No. L270, 21.10.2003, p.1

3. Section 89(1) of the Capital Acquisitions Tax Consolidation Act 2003 is amended in paragraph (b) of the definition of “agricultural property” by substituting “Regulation (EU) No. 1307/2013 of the European Parliament and of the Council of 17 December 201316 16OJ No. L347, 20.12.2013, p.608 ” for “Council Regulation (EC) No. 1782/2003 of 29 September 200317 17OJ No. L270, 21.10.2003, p.1 ”.

16OJ No. L347, 20.12.2013, p.608

17OJ No. L270, 21.10.2003, p.1

4. Section 130 of the Finance Act 1992 is amended in the definition of “mechanically propelled vehicle” by substituting the following for paragraph (d)

“(d) is capable of achieving vehicle propulsion at the time of registration or at the time of examination by a competent person under section 135D(1)(d), to the satisfaction of the Commissioners,”.

5. The Finance Act 2001 is amended—

(a) in section 109J(6) —

(i) in paragraph (a) by inserting “or” after “document,”,

(ii) in paragraph (b) by substituting “document.” for “document, or”, and

(iii) by deleting paragraph (c),

(b) in section 125A—

(i) in subsection (2) by substituting “paragraph (ii) of subsection (1) ” for “subsection (1)(b) ”,

(ii) in subsection (3)(a) by substituting “paragraph (i) of subsection (1) ” for “subsection (1)(a) ”, and

(iii) in subsection (3)(b) by substituting “paragraph (ii) of subsection (1) ” for “subsection (1)(b) ”,

and

(c) in section 136 by substituting “section 97” for “section 97(1) ” in each place.

6. Section 21 of the Finance Act 2013 is amended in subsection (1)(m) by deleting “(c),”.

7. Section 28 of the Finance (No. 2) Act 2013 is amended in subsection (2) by inserting “or Part 41A” after “section 951”.

8. (a) Subject to subparagraphs (b) and (c), paragraphs 1, 4, 5 and 6 have effect on and from the passing of this Act.

(b) Subparagraph (e) of paragraph 1 has effect as respects disposals made on or after 1 January 2015.

(c) Subparagraph (h) of paragraph 1 is deemed to have come into operation on and from 5 November 2012.

(d) Paragraph 2 has effect as respects instruments executed on or after 1 January 2015.

(e) Paragraph 3 has effect as respects gifts and inheritances taken on or after 1 January 2015.

(f) Paragraph 7 is deemed to have come into operation on and from 18 December 2013.

ISB Act 2014-12-23

Schedule 4 Finance Act 2014 Open official source

SCHEDULE 4 Enactments to be Repealed under section 99(2)

SCHEDULE 4

Enactments to be Repealed under section 99(2)

Section 99

Number and year (1)

Number and year

(1)

Short title (2)

Short title

(2)

Extent of repeal (3)

Extent of repeal

(3)

No. 10 of 1985

Finance Act 1985

Section 66

No. 13 of 1986

Finance Act 1986

Section 111

No. 10 of 1987

Finance Act 1987

Section 51

No. 12 of 1988

Finance Act 1988

Section 67(2) to (7)

No. 10 of 1989

Finance Act 1989

Section 91

No. 10 of 1990

Finance Act 1990

Section 132

No. 13 of 1991

Finance Act 1991

Section 123

No. 9 of 1992

Finance Act 1992

Section 249

No. 13 of 1993

Finance Act 1993

Section 135

No. 13 of 1994

Finance Act 1994

Section 159

No. 8 of 1995

Finance Act 1995

Section 171

No. 9 of 1996

Finance Act 1996

Section 138

No. 22 of 1997

Finance Act 1997

Section 164

No. 3 of 1998

Finance Act 1998

Section 130

No. 2 of 1999

Finance Act 1999

Section 215

No. 3 of 2000

Finance Act 2000

Section 155

No. 3 of 2003

Finance Act 2003

Section 169

No. 8 of 2004

Finance Act 2004

Section 92

No. 5 of 2005

Finance Act 2005

Section 148

No. 6 of 2006

Finance Act 2006

Section 128

No. 3 of 2008

Finance Act 2008

Section 142

No. 25 of 2008

Finance (No. 2) Act 2008

Section 100

No. 5 of 2010

Finance Act 2010

Section 162

No. 6 of 2011

Finance Act 2011

Section 82

No. 9 of 2012

Finance Act 2012

Section 139

No. 8 of 2013

Finance Act 2013

Section 106

No. 41 of 2013

Finance (No. 2) Act 2013

Section 85

Finance Act 2014

Statutory Text (4 Articles)

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