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Finance (No. 2) Act 2013 (No. 41)Introductory TextActs Referred toPart 1 Income Tax, Corporation Tax and Capital Gains Tax (ss. 1-45)Chapter 1 Interpretation (s. 1)1. Interpretation (Part 1)Chapter 2 Income Tax (ss. 2-19)2. Amendment of section 226 of Principal Act (certain employment grants and recruitment subsidies)3. Amendment of section 253 of Principal Act (relief to individuals on loans applied in acquiring interest in partnerships)4. Cesser of top slicing relief5. Home renovation incentive6. Relief for long-term unemployed starting a business7. Single person child carer credit8. Amendment of section 470 of Principal Act (relief for insurance against expense of illness)9. Amendment of section 469 of Principal Act (relief for health expenses)10. Exemption in respect of annual allowance for reserve members of the Garda Síochána11. Benefit-in-kind: application of metric measurements12. Amendment of section 126 of Principal Act (tax treatment of certain benefits payable under Social Welfare Acts)13. Amendment of section 472D of Principal Act (relief for key employees engaged in research and development activities)14. Amendment of section 473A of and Schedule 29 to Principal Act (relief for fees paid for third level education, etc.)15. Amendment of section 480A of Principal Act (relief on retirement for certain income of certain sportspersons)16. Limitation on amount of certain reliefs used by certain high income individuals17. Professional services withholding tax18. Retirement benefits19. Amendment of Schedule 12 to Principal Act (employee share ownership trusts)Chapter 3 Income Tax, Corporation Tax and Capital Gains Tax (ss. 20-31)20. Farm taxation21. Amendment of section 766 of Principal Act (tax credit for research and development expenditure)22. Amendment of section 246 of Principal Act (interest payments by companies and to non-residents)23. Amendment of Part 8 of Principal Act (annual payments, charges and interest)24. Amendment of section 481 of Principal Act (relief for investment in films)25. Film withholding tax26. Amendment of section 530F of Principal Act (obligation on principals to deduct tax)27. Amendment of section 891E of Principal Act (implementation of the Agreement to Improve Tax Compliance and Provide for Reporting and Exchange of Information concerning Tax Matters (United States of America) Order 2013)28. Amendment of Schedule 24 to Principal Act (relief from income tax and corporation tax by means of credit in respect of foreign tax)29. Securities issued by Irish Water30. Life assurance policies and investment funds31. Living City InitiativeChapter 4 Corporation Tax (ss. 32-40)32. Amendment of section 77 of Principal Act (miscellaneous special rules for computation of income)33. Amendment of section 396C of Principal Act (relief from corporation tax for losses of participating institutions)34. Amendment of section 411 of Principal Act (surrender of relief between members of groups and consortia)35. Deferral of exit tax36. REITs37. Amendment of Schedule 4 to Principal Act (exemption of specified non-commercial State- sponsored bodies from certain tax provisions)38. Acceleration of wear and tear allowances for certain energy-efficient equipment39. Amendment of section 23A of Principal Act (company residence)40. Attribution of relevant profits for additional creditChapter 5 Capital Gains Tax (ss. 41-45)41. Amendment of section 29 of Principal Act (persons chargeable)42. Amendment of section 552 of Principal Act (acquisition, enhancement and disposal costs)43. Amendment of section 598 of Principal Act (disposals of business or farm on "retirement")44. Amendment of section 604A of Principal Act (relief for certain disposals of land or buildings)45. Entrepreneur reliefPart 2 Excise (ss. 46-56)46. Amendment of Chapter 1 of Part 2 of Finance Act 1999 (mineral oil tax)47. Amendment of Chapter 1 of Part 2 of Finance Act 2001 (general excise law: interpretation, liability and payment)48. Amendment of Chapter 3 of Part 2 of Finance Act 2001 (offences, penalties and proceedings)49. Amendment of Chapter 4 of Part 2 of Finance Act 2001 (powers of officers)50. Amendment of Chapter 5 of Part 2 of Finance Act 2001 (miscellaneous)51. Amendment of Chapter 3 of Part 3 of Finance Act 2010 (solid fuel carbon tax)52. Rates of tobacco products tax53. Rates of alcohol products tax54. Amendment of Chapter 1 of Part 2 of Finance Act 2002 (consolidation and modernisation of betting duties law)55. Amendment of section 135C of Finance Act 1992 (remission or repayment in respect of vehicle registration tax, etc.)56. Amendment of section 139 of Finance Act 1992 (offences and penalties)Part 3 Value-Added Tax (ss. 57-67)57. Interpretation (Part 3)58. Amendment of section 46 of Principal Act (rates of tax)59. Amendment of section 59 of Principal Act (deduction for tax borne or paid)60. Adjustment of tax deductible in relation to unpaid consideration61. Amendment of section 120 of Principal Act (regulations)62. Amendment of section 64 of Principal Act (capital goods scheme)63. Amendment of section 80 of Principal Act (tax due on moneys received basis)64. Amendment of section 86 of Principal Act (special provisions for tax invoiced by flat-rate farmers)65. Notice of requirement to furnish certain information, etc.66. Tax treatment of horses and greyhounds67. Amendment of Schedule 1 to Principal ActPart 4 Stamp Duties (ss. 68-72)68. Interpretation (Part 4)69. Amendment of section 81AA (transfers to young trained farmers) of and Schedule 2B (qualifications for applying for relief from stamp duty in respect of transfers to young trained farmers) to Principal Act70. Enterprise Securities Market71. Amendment of section 125B of Principal Act (levy on pension schemes)72. Further levy on certain financial institutionsPart 5 Miscellaneous (ss. 73-87)73. Interpretation (Part 5)74. Chargeable persons: self-assessments75. Repayment of tax76. Amendment of section 887 of Principal Act (use of electronic data processing)77. Magdalen laundry payments78. Mitigation and application of fines and penalties79. Electronic transmission of certain Revenue returns80. Amendment of section 960R of Principal Act (power of Collector-General to require certain persons to provide return of property)81. Amendment of section 851A of Principal Act (confidentiality of taxpayer information)82. Amendment of section 1002 of Principal Act (deduction from payments due to defaulters of amounts due in relation to tax)83. Amendment of Schedule 24A to Principal Act (arrangements made by the Government with the government of any territory outside the State in relation to affording relief from double taxation and exchanging information in relation to tax)84. Miscellaneous technical amendments in relation to tax85. Capital Services Redemption Account86. Care and management of taxes and duties87. Short title, construction and commencementSchedule - Miscellaneous Technical Amendments in Relation to Tax
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Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 1 January 2014 - onwards
Version 2 of 2

41. Amendment of section 29 of Principal Act (persons chargeable)

Section 29 of the Principal Act is amended by substituting the following for subsection (5A):

"(5A)

(a) This subsection shall apply where an individual referred to in subsection (4) transfers outside the State, to his or her spouse or civil partner, any of the proceeds of the disposal of any assets on which chargeable gains accrue, as referred to in that subsection.

(b) Where this subsection applies, any amounts received or treated, under subsection (5), as received in the State on or after 24 October 2013 which derive from any transfer referred to in paragraph (a) shall be treated, for the purpose of subsection (4), as amounts received in the State by the individual in respect of chargeable gains referred to in subsection (4).".

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