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  1. Finance Act 2011 (No. 6)
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Version status: Partly in force | Document consolidation status: Updated to reflect all known changes
Published date: 6 February 2011

Finance Act 2011 (No. 6)

Consolidation Status: Updated to reflect all known changes
Comparing proposed amendment...
Introductory Text
Acts Referred to
Part 1 Income Levy, Universal Social Charge, Income Tax, Corporation Tax and Capital Gains Tax (ss. 1-41)
Chapter 1 Interpretation (s. 1)
In force
 1. Interpretation (Part 1).
Chapter 2 Income Levy and Universal Social Charge (ss. 2-3)
In force
 2. Cessation of charge to income levy.
In force
 3. Universal social charge.
Chapter 3 Income Tax (ss. 4-19)
In force
 4. Amendment of section 15 (rate of charge) of Principal Act.
In force
 5. Age exemption.
In force
 6. Personal tax credits.
In force
 7. Benefit-in-kind taxation.
In force
 8. Taxation of lump sums.
In force
 9. Amendment of section 470B (age-related relief for health insurance premiums) of Principal Act.
In force
 10. Employee share schemes.
In force
 11. Termination of relief to individuals on loans applied in acquiring interest in companies.
In force
 12. Abolition of relief for trade union subscriptions.
In force
 13. Relief for energy efficient works.
In force
 14. Amendment of section 473 (allowance for rent paid by certain tenants) of Principal Act.
In force
 15. Amendment of section 473A (relief for fees paid for third level education, etc.) of Principal Act.
In force
 16. Tax treatment of flight crew in international traffic.
In force
 17. Exemption of certain earnings of writers, composers and artists.
In force
 18. Amendment of Schedule 13 (accountable persons for purposes of Chapter 1 of Part 18) to Principal Act.
In force
 19. Retirement benefits.
Chapter 4 Income Tax, Corporation Tax and Capital Gains Tax (ss. 20-33)
In force
 20. Relevant contracts tax.
In force
 21. Measures relating to false claims.
In force
 22. Cesser of financial resolutions.
Not yet in force
 23. Amendment of Part 12 (principal provisions relating to loss relief, treatment of certain losses and capital allowances, and group relief) of Principal Act.
Not yet in force
 24. Amendment of section 372AP (relief for lessors) of Principal Act.
In force
 25. Amendment of Chapter 2 (farming: relief for increase in stock values) of Part 23 of Principal Act.
In force
 26. Abolition of exemption for certain income derived from patent royalties and related distributions.
In force
 27. Discontinuance of certain mining allowances.
In force
 28. Amendment of section 817 (schemes to avoid liability to tax under Schedule F) of Principal Act.
In force
 29. Certain settlements made by close companies.
In force
 30. Amendment of Part 8 (annual payments, charges and interest) of Principal Act.
In force
 31. Life assurance policies and investment funds.
In force
 32. Amendment of section 481 (relief for investment in films) of Principal Act.
In force
 33. Income tax relief for investment in corporate trades - employment and investment incentive and seed capital scheme.
Chapter 5 Corporation Tax (ss. 34-41)
In force
 34. Amendment of section 486C (relief from tax for certain start-up companies) of Principal Act.
In force
 35. Credit for foreign tax.
In force
 36. Interest on loans to defray money applied for certain purposes.
In force
 37. Charges on income for corporation tax purposes.
In force
 38. Amendment of section 285A (acceleration of wear and tear allowances for certain energy-efficient equipment) of Principal Act.
In force
 39. Amendment of section 221 (certain payments to National Co-operative Farm Relief Services Ltd and certain payments made to its members) of Principal Act.
In force
 40. Amendment of section 110 (securitisation) of Principal Act.
In force
 41. Amendment of section 766 (tax credit for research and development expenditure) of Principal Act.
Part 2 Customs and Excise (ss. 42-54)
In force
 42. Rates of mineral oil tax.
In force
 43. Amendment of Chapter 1 of Part 2 (mineral oil tax) of Finance Act 1999.
In force
 44. Amendment of Chapter 3 (solid fuel carbon tax) of Part 3 of Finance Act 2010.
In force
 45. Amendment of Chapter 1 of Part 2 (consolidation and modernisation of general excise law) of Finance Act 2001.
In force
 46. Amendment of Chapter 3 (offences, penalties and proceedings) of Part 2 of Finance Act 2001.
In force
 47. Amendment of Chapter 4 (powers of officers) of Part 2 of Finance Act 2001.
In force
 48. Amendment of section 55 (air travel tax) of Finance (No. 2) Act 2008.
Partly in force
 49. Amendment of Chapter 1 (betting duty) of Part 2 of Finance Act 2002, etc.
In force
 50. Amendment of section 130 (interpretation) of Finance Act 1992.
In force
 51. Amendment of section 132 (charge of excise duty) of Finance Act 1992.
In force
 52. Repayment of amounts of vehicle registration tax in respect of the registration of certain new vehicles.
In force
 53. Remission or repayment in respect of vehicle registration tax on certain hybrid electric vehicles, certain flexible fuel vehicles, certain plug-in hybrid electric vehicles, certain electric vehicles and certain electric motorcycles.
Repealed
 54. Administrative penalties for contravention of Community Customs Code.
Part 3 Value-Added Tax (ss. 55-61)
In force
 55. Interpretation (Part 3).
In force
 56. Amendment of section 17 (other provisions in relation to services) of Principal Act.
In force
 57. Amendment of section 95 (transitional measures for supplies of immovable goods) of Principal Act.
In force
 58. Amendment of section 115 (penalties generally) of Principal Act.
In force
 59. Supplies of scrap metal - reverse charge.
In force
 60. Amendment of Schedule 1 to Principal Act.
In force
 61. Post-consolidation amendments.
Part 4 Stamp Duties (ss. 62-66)
In force
 62. Interpretation (Part 4).
In force
 63. Withdrawal of reliefs.
In force
 64. Housing authorities and affordable homes partnership.
In force
 65. Levy on authorised insurers.
In force
 66. Amendment of Schedule 1 to Principal Act.
Part 5 Capital Acquisitions Tax (ss. 67-70)
In force
 67. Interpretation (Part 5).
In force
 68. Amendment of provisions relating to agricultural and business property and provision relating to allowance of capital gains tax on the same event.
In force
 69. Amendment of certain provisions of Principal Act.
In force
 70. Amendment of provision relating to payment of tax and filing return and consequential amendments.
Part 6 Miscellaneous (ss. 71-84)
In force
 71. Interpretation (Part 6).
In force
 72. Amendment of section 817M (duty of promoter to provide client list) of Principal Act.
In force
 73. Amendment of section 149 (amendment of Part 33 (anti-avoidance) of Principal Act) of Finance Act 2010.
In force
 74. Attachment of debt.
In force
 75. Revenue offences.
In force
 76. Amendment of section 1086 (publication of names of tax defaulters) of Principal Act.
In force
 77. Confidentiality of taxpayer information.
In force
 78. Amendment of section 960E (collection of tax, issue of demands, etc.) of Principal Act.
In force
 79. Payment of tax by relevant payment methods.
In force
 80. Amendment of Schedule 24A (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) to Principal Act.
In force
 81. Miscellaneous technical amendments in relation to tax.
Repealed
 82. Capital Services Redemption Account.
In force
 83. Care and management of taxes and duties.
In force
 84. Short title, construction and commencement.
In force
 Schedule 1 Amendments Consequential on Changes in Personal Tax Credits
In force
 Schedule 2 Post-consolidation Amendments (Part 3)
In force
 Schedule 3 Miscellaneous Technical Amendments in Relation to Tax
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