(LRC Revised)

Number 8 of 2019

WITHDRAWAL OF THE UNITED KINGDOM FROM THE EUROPEAN UNION (CONSEQUENTIAL PROVISIONS) ACT 2019

REVISED

Updated to 31 January 2020

Changes to legislation

as of 10 July 2026, there are changes to this Act which have not been implemented by the Revised Acts editorial team, see highlighted entries

here

. Note that some amendments may not be in force until commenced by a commencement order or other provision.

This Revised Act is an administrative consolidation of the

Withdrawal of the United Kingdom from the European Union (Consequential Provisions)

Act 2019

. It is prepared by the Law Reform Commission in accordance with its function under

the

Law Reform Commission Act 1975

(3/1975) to keep the law under review and to undertake revision and consolidation

of statute law.

All Acts up to and including the

Consumer Insurance Contracts Act 2019

(53/2019), enacted 26 December 2019, and all statutory instruments up to and including

the

Withdrawal of the United Kingdom from the European Union (Consequential Provisions)

Act 2019 (Part 15) (Commencement) Order 2020

(S.I. No. 28 of 2020), made 31 January 2020, were considered in the preparation of

this Revised Act.

Disclaimer: While every care has been taken in the preparation of this Revised Act,

the Law Reform Commission can assume no responsibility for and give no guarantees,

undertakings or warranties concerning the accuracy, completeness or up to date nature

of the information provided and does not accept any liability whatsoever arising from

any errors or omissions. Please notify any errors, omissions and comments by email

to

revisedacts@lawreform.ie.

Number

8

of

2019

Withdrawal of the United Kingdom from the European Union (Consequential Provisions)

Act 2019

REVISED

Updated to 31 January 2020

CONTENTS

PART 1

Preliminary and General

1. Short title, collective citations and construction

2. Commencement

3. Expenses

PART 2

Arrangements in relation to health services

4. Arrangements in relation to health services

PART 3

Amendment of Industrial Development Acts 1986 to 2014

5. Definition (Part 3)

(Repealed)

6. Amendment of Act of 1986

(Repealed)

7. Amendment of Industrial Development (Enterprise Ireland) Act 1998

(Repealed)

8. Report on the provision of supports to maintain and grow employment

(Repealed)

PART 4

Arrangements in relation to Electricity and Fluorinated Greenhouse Gases

Chapter 1

Amendment of Electricity Regulation Act 1999

9. Supplementary power to modify licence conditions

Chapter 2

Qualification to carry out activity relating to fluorinated greenhouse gases

10. Interpretation

11. Equivalent certification, equivalent training attestation relating to individuals

12. Equivalent certification relating to companies

PART 5

Amendment of Student Support Act 2011

13. Definition (Part 5)

14. Amendment of section 2 of Act of 2011

15. Amendment of section 7 of Act of 2011

16. Amendment of section 8 of Act of 2011

17. Amendment of section 14 of Act of 2011

18. Operation of section 14 of Act of 2011 (prescribing of certain matters)

19. Free Fees Initiative

PART 6

Taxation

Chapter 1

Definitions

20. Definitions (Part 6)

Chapter 2

Income Tax

21. Amendment of section 42 of Act of 1997

22. Amendment of section 128D of Act of 1997

23. Amendment of section 128F of Act of 1997

24. Amendment of section 191 of Act of 1997

25. Amendment of section 192B of Act of 1997

26. Amendment of section 195 of Act of 1997

27. Amendment of section 208A of Act of 1997

28. Amendment of section 208B of Act of 1997

29. Amendment of section 244 of Act of 1997

30. Amendment of section 244A of Act of 1997

31. Amendment of section 470 of Act of 1997

32. Amendment of section 472B of Act of 1997

33. Amendment of section 472BA of Act of 1997

34. Amendment of section 473A of Act of 1997

35. Amendment of section 480A of Act of 1997

36. Amendment of section 489 of Act of 1997

37. Amendment of section 490 of Act of 1997

38. Amendment of section 770 of Act of 1997

39. Amendment of section 772 of Act of 1997

40. Amendment of section 772A of Act of 1997

41. Amendment of section 784 of Act of 1997

42. Amendment of section 784A of Act of 1997

43. Amendment of section 785(1A) of Act of 1997

44. Amendment of section 787M of Act of 1997

45. Amendment of section 790B of Act of 1997

46. Amendment of section 806 of Act of 1997

Chapter 3

Corporation Tax

47. Amendment of section 243 of Act of 1997

48. Amendment of sections 410 and 411 of Act of 1997

49. Amendment of section 438 of Act of 1997

50. Amendment of section 486C of Act of 1997

51. Amendment of section 615 of Act of 1997

52. Amendment of section 766 of Act of 1997

Chapter 4

Capital Gains Tax

53. Amendment of section 541C of Act of 1997

54. Amendment of section 604A of Act of 1997

Chapter 5

Value-Added Tax

55. Amendment of section 53 of Act of 2010

56. Insertion of section 53A into Act of 2010

57. Amendment of section 56 of Act of 2010

58. Amendment of section 58 of Act of 2010

59. Amendment of section 120 of Act of 2010

Chapter 6

Stamp Duties

60. Amendment of section 75 of Act of 1999

61. Amendment of section 75A of Act of 1999

62. Amendment of section 80 of Act of 1999

63. Amendment of section 80A of Act of 1999

64. Amendment of section 124B of Act of 1999

65. Amendment of section 125 of Act of 1999

Chapter 7

Capital Acquisitions Tax

66. Amendment of section 89 of Capital Acquisitions Tax Consolidation Act 2003

Chapter 8

Excise

67. Amendment of section 104 of Finance Act 2001

PART 7

Financial Services: Settlement Finality

68. Interpretation (Part 7)

69. Temporary designation of relevant arrangement

70. Designation of relevant arrangement

71. Rules applicable to arrangement to which section 69 or 70 applies

PART 8

Financial Services: Amendment of European Union (Insurance and Reinsurance) Regulations

2015 and European Union (Insurance Distribution) Regulations 2018

72. Interpretation (Part 8)

73. Amendment of Regulations of 2015

74. Amendment of Regulations of 2018

PART 9

Amendment of Harbours Act 1996

75. Definition (Part 9)

76. Amendment of section 72 of Act of 1996

77. Amendment of Sixth Schedule to Act of 1996

PART 10

Third Country Bus Services

78. Definition (Part 10)

79. Continuation of international carriage of passengers by road

80. Amendment of Dublin Transport Authority Act 2008

81. Amendment of section 2 of Act of 2009

82. Part 2A of Act of 2009

PART 11

Amendment of Social Welfare Consolidation Act 2005

83. Definition (Part 11)

84. Amendment of section 287 of Act of 2005

85. Consequential amendments to Act of 2005

PART 12

Amendment of Protection of Employees (Employers’ Insolvency) Act 1984

86. Definition (Part 12)

87. Amendment of section 1 of Act of 1984

88. Amendment of section 4 of Act of 1984

89. Amendment of section 7 of Act of 1984

90. Transfer of personal data in relation to employers insolvent in United Kingdom

PART 13

Amendment of Extradition Act 1965

91. Definition (Part 13)

92. Amendment of section 4 of Act of 1965

93. Irish citizens

94. Amendment of section 23 of Act of 1965

PART 14

Immigration

95. Amendment of Immigration Act 1999

96. Amendment of section 5 of Immigration Act 2003

97. Application for visa: taking of fingerprints

PART 15

Miscellaneous

98. Interpretation of reference to Member State in enactments in certain circumstances

Acts Referred to

Building Societies Act 1989

(No. 17)

Capital Acquisitions Tax Consolidation Act 2003

(No. 1)

Central Bank Act 1942

(No. 22)

Companies Act 2014

(No. 38)

Customs Act 2015

(No. 18)

Dublin Transport Authority Act 2008

(No. 15)

Electricity Regulation Act 1999

(No. 23)

European Communities Act 1972

(No. 27)

Extradition Act 1965

(No. 17)

Extradition Acts 1965 to 2012

Finance Act 2001

(No. 7)

Harbours Act 1996

(No. 11)

Health Act 1970

(No. 1)

Health Acts 1947 to 2018

Immigration Act 1999

(No. 22)

Immigration Act 2003

(No. 26)

Immigration Act 2004

(No. 1)

Industrial Development (Enterprise Ireland) Act 1998

(No. 34)

Industrial Development Act 1986

(No. 9)

Industrial Development Act 1995

(No. 28)

Industrial Development Acts 1986 to 2014

International Protection Act 2015

(No. 66)

Interpretation Act 2005

(No. 23)

National Transport Authority Acts 2008 to 2016

Pensions Act 1990

(No. 25)

Protection of Employees (Employers’ Insolvency) Act 1984

(No. 21)

Protection of Employees (Employers’ Insolvency) Acts 1984 to 2012

Public Transport Regulation Act 2009

(No. 37)

Refugee Act 1996

(No. 17)

Road Traffic Acts 1961 to 2018

Road Traffic and Transport Act 2006

(No. 28)

Road Transport Act 1978

(No. 8)

Social Welfare Consolidation Act 2005

(No. 26)

Stamp Duties Consolidation Act 1999

(No. 31)

Student Support Act 2011

(No. 4)

Taxes Consolidation Act 1997

(No. 39)

Value-Added Tax Consolidation Act 2010

(No. 31)

Number

8

of

2019

WITHDRAWAL OF THE UNITED KINGDOM FROM THE EUROPEAN UNION (CONSEQUENTIAL PROVISIONS)

ACT 2019

REVISED

Updated to 31 January 2020

An Act to make provision for certain matters consequent on the withdrawal of the United

Kingdom from membership of the European Union, and—

A. in the event of that withdrawal occurring without an agreement between the United

Kingdom and the European Union under Article 50 of the Treaty on European Union setting

out the arrangements for such withdrawal, to make exceptional provision, in the public

interest and having regard to the Common Travel Area between the State and the United

Kingdom, to reduce the possibility of a serious disturbance in the economy of the

State and in the sound functioning of a number of markets, sectors and fields in the

State as a result of withdrawal and to mitigate, where practicable, the effects of

such a disturbance should it occur in those circumstances, and

B. in the event of that withdrawal occurring in circumstances where there is an agreement

(setting out the arrangements for such withdrawal) between the United Kingdom and

the European Union under Article 50 of the Treaty on European Union, to adapt references

in enactments to a Member State of the European Union so that those references include

or continue to include, in so far as is necessary to give effect to the terms of such

agreement, references to the United Kingdom,

and, for those purposes, to amend certain enactments;

And to amend the

Immigration Act 1999

, the

Immigration Act 2003

and the

Immigration Act 2004

to make further provision in relation to the entry into, and removal from, the State

of persons;

And to provide for related matters.

[17

th March

, 2019]

Be it enacted by the Oireachtas as follows

CONTENTS

PART 1

Preliminary and General

1. Short title, collective citations and construction

2. Commencement

3. Expenses

PART 2

Arrangements in relation to health services

4. Arrangements in relation to health services

PART 3

Amendment of Industrial Development Acts 1986 to 2014

5. Definition (Part 3)

(Repealed)

6. Amendment of Act of 1986

(Repealed)

7. Amendment of Industrial Development (Enterprise Ireland) Act 1998

(Repealed)

8. Report on the provision of supports to maintain and grow employment

(Repealed)

PART 4

Arrangements in relation to Electricity and Fluorinated Greenhouse Gases

Chapter 1

Amendment of Electricity Regulation Act 1999

9. Supplementary power to modify licence conditions

Chapter 2

Qualification to carry out activity relating to fluorinated greenhouse gases

10. Interpretation

11. Equivalent certification, equivalent training attestation relating to individuals

12. Equivalent certification relating to companies

PART 5

Amendment of Student Support Act 2011

13. Definition (Part 5)

14. Amendment of section 2 of Act of 2011

15. Amendment of section 7 of Act of 2011

16. Amendment of section 8 of Act of 2011

17. Amendment of section 14 of Act of 2011

18. Operation of section 14 of Act of 2011 (prescribing of certain matters)

19. Free Fees Initiative

PART 6

Taxation

Chapter 1

Definitions

20. Definitions (Part 6)

Chapter 2

Income Tax

21. Amendment of section 42 of Act of 1997

22. Amendment of section 128D of Act of 1997

23. Amendment of section 128F of Act of 1997

24. Amendment of section 191 of Act of 1997

25. Amendment of section 192B of Act of 1997

26. Amendment of section 195 of Act of 1997

27. Amendment of section 208A of Act of 1997

28. Amendment of section 208B of Act of 1997

29. Amendment of section 244 of Act of 1997

30. Amendment of section 244A of Act of 1997

31. Amendment of section 470 of Act of 1997

32. Amendment of section 472B of Act of 1997

33. Amendment of section 472BA of Act of 1997

34. Amendment of section 473A of Act of 1997

35. Amendment of section 480A of Act of 1997

36. Amendment of section 489 of Act of 1997

37. Amendment of section 490 of Act of 1997

38. Amendment of section 770 of Act of 1997

39. Amendment of section 772 of Act of 1997

40. Amendment of section 772A of Act of 1997

41. Amendment of section 784 of Act of 1997

42. Amendment of section 784A of Act of 1997

43. Amendment of section 785(1A) of Act of 1997

44. Amendment of section 787M of Act of 1997

45. Amendment of section 790B of Act of 1997

46. Amendment of section 806 of Act of 1997

Chapter 3

Corporation Tax

47. Amendment of section 243 of Act of 1997

48. Amendment of sections 410 and 411 of Act of 1997

49. Amendment of section 438 of Act of 1997

50. Amendment of section 486C of Act of 1997

51. Amendment of section 615 of Act of 1997

52. Amendment of section 766 of Act of 1997

Chapter 4

Capital Gains Tax

53. Amendment of section 541C of Act of 1997

54. Amendment of section 604A of Act of 1997

Chapter 5

Value-Added Tax

55. Amendment of section 53 of Act of 2010

56. Insertion of section 53A into Act of 2010

57. Amendment of section 56 of Act of 2010

58. Amendment of section 58 of Act of 2010

59. Amendment of section 120 of Act of 2010

Chapter 6

Stamp Duties

60. Amendment of section 75 of Act of 1999

61. Amendment of section 75A of Act of 1999

62. Amendment of section 80 of Act of 1999

63. Amendment of section 80A of Act of 1999

64. Amendment of section 124B of Act of 1999

65. Amendment of section 125 of Act of 1999

Chapter 7

Capital Acquisitions Tax

66. Amendment of section 89 of Capital Acquisitions Tax Consolidation Act 2003

Chapter 8

Excise

67. Amendment of section 104 of Finance Act 2001

PART 7

Financial Services: Settlement Finality

68. Interpretation (Part 7)

69. Temporary designation of relevant arrangement

70. Designation of relevant arrangement

71. Rules applicable to arrangement to which section 69 or 70 applies

PART 8

Financial Services: Amendment of European Union (Insurance and Reinsurance) Regulations

2015 and European Union (Insurance Distribution) Regulations 2018

72. Interpretation (Part 8)

73. Amendment of Regulations of 2015

74. Amendment of Regulations of 2018

PART 9

Amendment of Harbours Act 1996

75. Definition (Part 9)

76. Amendment of section 72 of Act of 1996

77. Amendment of Sixth Schedule to Act of 1996

PART 10

Third Country Bus Services

78. Definition (Part 10)

79. Continuation of international carriage of passengers by road

80. Amendment of Dublin Transport Authority Act 2008

81. Amendment of section 2 of Act of 2009

82. Part 2A of Act of 2009

PART 11

Amendment of Social Welfare Consolidation Act 2005

83. Definition (Part 11)

84. Amendment of section 287 of Act of 2005

85. Consequential amendments to Act of 2005

PART 12

Amendment of Protection of Employees (Employers’ Insolvency) Act 1984

86. Definition (Part 12)

87. Amendment of section 1 of Act of 1984

88. Amendment of section 4 of Act of 1984

89. Amendment of section 7 of Act of 1984

90. Transfer of personal data in relation to employers insolvent in United Kingdom

PART 13

Amendment of Extradition Act 1965

91. Definition (Part 13)

92. Amendment of section 4 of Act of 1965

93. Irish citizens

94. Amendment of section 23 of Act of 1965

PART 14

Immigration

95. Amendment of Immigration Act 1999

96. Amendment of section 5 of Immigration Act 2003

97. Application for visa: taking of fingerprints

PART 15

Miscellaneous

98. Interpretation of reference to Member State in enactments in certain circumstances

Number

8

of

2019