Finance Act, 2000 (No. 3)

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Version status: Partly in force | Document consolidation status: Updated to reflect all known changes

Published date: 23 March 2000

Consolidation Status: Updated to reflect all known changes

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	Introductory Text
	Acts Referred to
	Part 1 Income Tax, Corporation Tax and Capital Gains Tax (ss. 1-89)
	Chapter 1 Interpretation (s. 1)
In force	1. Interpretation (Part 1).
	Chapter 2 Income Tax (ss. 2-29)
In force	2. Amendment of section 188 (age exemption and associated marginal relief) of Principal Act.
In force	3. Alteration of rates of income tax.
In force	4. Amendment of section 461 (standard rated personal allowances) of Principal Act.
In force	5. Additional standard rated allowance for certain widowed persons.
In force	6. Widowed parents and other single parents: standard rated allowance.
In force	7. Special relief for widowed parent following death of spouse.
In force	8. Age allowance.
In force	9. Incapacitated children.
In force	10. Dependent relative.
In force	11. Relief for blind persons.
In force	12. Home carer's allowance.
In force	13. Amendment of section 473 (allowance for rent paid by certain tenants) of Principal Act.
In force	14. Standard rating of allowances: consequential provisions.
In force	15. Amendment of section 122 (preferential loan arrangements) of Principal Act.
In force	16. Amendment of section 126 (tax treatment of certain benefits payable under Social Welfare Acts) of Principal Act.
In force	17. Amendment of section 244 (relief for interest paid on certain home loans) of Principal Act.
In force	18. Amendment of section 202 (relief for agreed pay restructuring) of Principal Act.
In force	19. Amendment of Part 16 (income tax relief for investment in corporate trades - business expansion scheme and seed capital scheme) of Principal Act.
In force	20. Amendment of Schedule 13 (accountable persons for purposes of Chapter 1 of Part 18) to Principal Act.
In force	21. Relief for postgraduate and certain third-level fees.
In force	22. Amendment of section 767 (payment to universities and other approved bodies for research in, or teaching of, approved subjects) of Principal Act.
In force	23. Amendment of Part 30 (occupational pension schemes, retirement annuities, purchased life annuities and certain pensions) of Principal Act.
In force	24. Amendment of section 515 (excess or unauthorised shares) of Principal Act.
In force	25. Amendment of Schedule 11 (profit sharing schemes) to Principal Act.
In force	26. Amendment of Schedule 12 (employee share ownership trusts) to Principal Act.
In force	27. Rights to acquire shares or other assets.
In force	28. Amendment of Chapter 4 (interest payments by certain deposit takers) of Part 8 of Principal Act.
In force	29. Extension of section 1022 (special provisions relating to tax on wife's income) of Principal Act to spouse's income, etc.
	Chapter 3 Dividend Withholding Tax (ss. 30-33)
In force	30. Dividend withholding tax.
In force	31. Amendment of section 153 (distributions to certain non-residents) of Principal Act.
In force	32. Amendment of section 700 (special computational provisions) of Principal Act.
In force	33. Amendment of section 831 (implementation of Council Directive No. 90/435/EEC concerning the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States) of Principal Act.
	Chapter 4 Income Tax, Corporation Tax and Capital Gains Tax (ss. 34-74)
In force	34. Amendment of section 198 (certain interest not to be chargeable) of Principal Act.
In force	35. Capital allowances for, and deduction in respect of, vehicles.
In force	36. Amendment of section 268 (meaning of "industrial building or structure") of Principal Act.
In force	37. Amendment of section 333 (double rent allowance in respect of rent paid for certain business premises) of Principal Act.
In force	38. Amendment of section 20 (amendment ofprovisions relating to Custom House Docks Area) of Urban Renewal Act, 1998.
In force	39. Amendment of section 324 (double rent allowance in respect of rent paid for certain business premises) of Principal Act.
In force	40. Amendment of Part 9 (principal provisions relating to relief for capital expenditure) of Principal Act.
In force	41. Capital allowances for computer software.
In force	42. Amendment of Chapter 3 (designated areas, designated streets, enterprise areas and multi-storey car parks in certain urban areas) of Part 10 of Principal Act.
In force	43. Amendment of section 360 (interpretation (Chapter 5)) of Part 10 of Principal Act.
In force	44. Amendment of Chapter 7 (qualifying areas) of Part 10 of Principal Act.
In force	45. Amendment of Chapter 8 (qualifying rural areas) of Part 10 of Principal Act.
In force	46. Amendment of Chapter 9 (park and ride facilities and certain related developments) of Part 10 of Principal Act.
In force	47. Amendment of section 823 (deduction for income earned outside the State) of Principal Act.
In force	48. Amendment of section 481 (relief for investment in films) of Principal Act.
In force	49. Amendment of section 482 (relief for expenditure on significant buildings and gardens) of Principal Act.
In force	50. Amendment of section 485 (relief for gifts to third-level institutions) of Principal Act.
In force	51. Savings-related share option schemes.
In force	52. Reduction in tax on certain transactions in land.
In force	53. Amendment of Part 26 (life assurance companies) of Principal Act.
In force	54. Amendment of section 420 (losses, etc. which may be surrendered by means of group relief) of Principal Act.
In force	55. Amendment of section 595 (life assurance policy or deferred annuity contract entered into or acquired by a company) of Principal Act.
In force	56. Amendment of section 710 (profits of life business) of Principal Act.
In force	57. Amendment of Chapter 1 (unit trusts) of Part 27 of Principal Act.
In force	58. Investment undertakings.
In force	59. Amendment of section 172A (interpretation) of Principal Act.
In force	60. Amendment of section 659 (farming: allowance for capital expenditure on the construction of farm buildings, etc. for control of pollution) of Principal Act.
In force	61. Amendment of Part 23 (farming and market gardening) of Principal Act.
In force	62. Amendment of section 723 (special investment policies) of Principal Act.
In force	63. Amendment of section 843A (capital allowances for buildings used for certain childcare purposes) of Principal Act.
In force	64. Amendment of Part 29 (patents, scientific and certain other research, know-how and certain training) of Principal Act.
In force	65. Amendment of section 243 (allowance of charges on income) of Principal Act.
In force	66. Amendment of section 246 (interest payments by companies and to non-residents) of Principal Act.
In force	67. Amendment of section 247 (relief to companies on loans applied in acquiring interest in other companies) of Principal Act.
In force	68. Amendment of Chapter 4 (revenue powers) of Part 38 of Principal Act.
In force	69. Amendments and repeals consequential on abolition of tax credits.
In force	70. Restrictions on the use by certain partnerships of losses, etc., and transitional arrangements concerning these restrictions.
In force	71. Amendment of Schedule 24 (relief from income tax and corporation tax by means of credit in respect of foreign tax) to Principal Act.
In force	72. Amendment of Schedule 29 to Principal Act
In force	73. Treatment of interest in certain circumstances.
In force	74. Amendment of section 213 (trade unions) of Principal Act.
	Chapter 5 Corporation Tax (ss. 75-84)
In force	75. Amendment of section 21A (higher rate of corporation tax) of Principal Act.
In force	76. Reduction of corporation tax liability in respect of certain trading income.
In force	77. Amendment of section 23A (company residence) of Principal Act.
In force	78. Amendment of section 882 (particulars to be supplied by new companies) of Principal Act.
In force	79. Amendment of section 411 (surrender of relief between members of groups and consortia) of Principal Act.
In force	80. Amendment of section 446 (certain trading operations carried on in Custom House Docks Area) of Principal Act.
In force	81. Amendment of Chapter 1 (general provisions) of Part 26 of Principal Act.
In force	82. Amendment of section 110 (securitisation of assets) of Principal Act.
In force	83. Amendment of Part 14 (taxation of companies engaged in manufacturing trades, certain trading operations carried on in Shannon Airport and certain trading operations carried on in the Custom House Docks Area) of Principal Act.
In force	84. Amendment of section 220 (profits of certain bodies corporate) of Principal Act.
	Chapter 6 Capital Gains Tax (ss. 85-88)
In force	85. Amendment of section 598 (disposals of business or farm on "retirement") of Principal Act.
In force	86. Amendment of section 649A (relevant disposals: rate of charge) of Principal Act.
In force	87. Amendment of section 980 (deduction from consideration on disposal of certain assets) of Principal Act.
In force	88. Amendment of section 1030 (separated spouses: transfers of assets) of Principal Act.
	Chapter 7 Income Tax and Corporation Tax: Reliefs for Renewal and Improvement of Certain Towns (s. 89)
In force	89. Amendment of Part 10 (income tax and corporation tax: reliefs for renewal and improvement of certain urban areas, certain resort areas and certain islands) of Principal Act.
	Part 2 Customs and Excise - Miscellaneous (ss. 90-106)
In force	90. Tobacco products.
In force	91. Hydrocarbons.
In force	92. Rates of mineral oil tax.
In force	93. Amendment of section 94 (interpretation, Chapter 1) of Finance Act, 1999.
In force	94. Amendment of paragraph 12 of Imposition of Duties (No. 221) (Excise Duties) Order, 1975 (S.I. No. 307 of 1975).
In force	95. Amendment of section 99 (passenger road services) of Finance Act, 1999.
Not yet in force	96. Hydrocarbon oil used in trains.
In force	97. Amendment of section 103 (presumptions in certain proceedings) of Finance Act, 1999.
In force	98. Amendment of section 104 (appeals to Revenue Commissioners) of Finance Act, 1995.
In force	99. Delegation of certain powers of the Revenue Commissioners.
In force	100. Amendment of section 131 (registration of vehicles by Revenue Commissioners) of Finance Act, 1992.
In force	101. Amendment of section 133 (chargeable value of Finance Act. 1992.
In force	102. Excise duty on foreign travel.
In force	103. Excise duty on public dancing licence, occasional licence, special exemption order and authorisation to a club.
In force	104. Excise duty on registration of clubs.
In force	105. Imposition of duty on liquor licences for National Cultural Institutions.
In force	106. Tax clearance in relation to excise licences.
	Part 3 Value-Added Tax (ss. 107-124)
Repealed	107. Interpretation (Part 3).
Repealed	108. Amendment of section 1 (interpretation) of Principal Act.
Repealed	109. Amendment of section 6A (special scheme for investment gold) of Principal Act.
Repealed	110. Amendment of section 8 (taxable persons) of Principal Act.
Repealed	111. Amendment of section 11 (rates of tax) of Principal Act.
Repealed	112. Amendment of section 12 (deduction for tax borne or paid) of Principal Act.
Repealed	113. Amendment of section 12A (special provisions for tax invoiced by flat-rate farmers) of Principal Act.
Repealed	114. Amendment of section 12C (special scheme for agricultural machinery) of Principal Act.
Repealed	115. Amendment of section 17 (invoices) of Principal Act.
Repealed	116. Amendment of section 20 (refund of tax) of Principal Act.
Repealed	117. Amendment of section 22 (estimation of tax due for a taxable period) of Principal Act.
Repealed	118. Amendment of section 23 (assessment of tax due for any period) of Principal Act.
Repealed	119. Amendment of section 25 (appeals) of Principal Act.
Repealed	120. Amendment of section 27 (fraudulent returns, etc.) of Principal Act.
Repealed	121. Amendment of section 32 (regulations) of Principal Act.
Repealed	122. Amendment of First Schedule to Principal Act.
Repealed	123. Amendment of Second Schedule to Principal Act.
Repealed	124. Revocation (Part 3).
	Part 4 Stamp Duties (ss. 125-133)
In force	125. Interpretation (Part 4).
In force	126. Amendment of section 81 (relief from stamp duty in respect of transfers to young trained farmers) of Principal Act.
In force	127. Amendment of section 86 (exemption from stamp duty in respect of certain loan stock) of Principal Act.
In force	128. Amendment of section 87 (stock borrowing) of Principal Act.
In force	129. Stock repo.
In force	130. Reorganisation of undertakings for collective investment.
In force	131. Amendment of section 97 (certain transfers following the dissolution of a marriage) of Principal Act.
In force	132. Relief in respect of certain payments of stamp duty.
In force	133. Amendment of Schedule 1 to Principal Act.
	Part 5 Residential Property Tax (ss. 134-135)
In force	134. Amendment of section 100 (market value exemption limit) of Finance Act. 1983.
In force	135. Amendment of section 110A (clearance on sale of certain residential property) of Finance Act, 1983.
	Part 6 Capital Acquisitions Tax (ss. 136-153)
In force	136. Interpretation
In force	137. Amendment of section 2 (interpretation) of Principal Act.
In force	138. Amendment of section 6 (taxable gift) of Principal Act.
In force	139. Amendment of section 12 (taxable inheritance) of Principal Act.
In force	140. Amendment of section 19 (value of agricultural property) of Principal Act.
In force	141. Amendment of section 36 (delivery of returns) of Principal Act.
In force	142. Amendment of section 48 (receipts and certificates) of Principal Act.
In force	143. Amendment of section 54 (provisions relating to charities, etc.) of Principal Act.
In force	144. Amendment of section 55 (exemption of certain objects) of Principal Act.
In force	145. Amendment of Second Schedule to Principal Act.
In force	146. Amendment of section 39 (extension of section 55 (exemption of certain objects) of Capital Acquisitions Tax Act, 1976) of Finance Act, 1978.
Repealed	147. Amendment of section 109 (interpretation) of Finance Act, 1993.
In force	148. Amendment of Chapter 1 (business relief) of Part VI of Finance Act, 1994.
In force	149. Amendment of section 142 (exemption of certain transfers from capital acquisitions tax following the dissolution of a marriage) of Finance Act, 1997.
Repealed	150. Amendment of section 143 (abatement and postponement of probate tax on certain property) of Finance Act, 1997.
In force	151. Exemption relating to certain dwellings.
In force	152. Amendment of section 58 (exemption of certain receipts) of Principal Act.
In force	153. Repeals etc.
	Part 7 Miscellaneous (ss. 154-166)
In force	154. Interpretation (Part7).
Repealed	155. Capital Services Redemption Account.
In force	156. Amendment of section 138 (holding and investment of moneys of Post Office Saving Bank Fund, etc.) of Finance Act, 1993.
In force	157. Deposit accounts for Exchequer moneys.
In force	158. Amendment of section 63 of Central Bank Act, 1997.
In force	159. Payment to Temporary Holding Fund for Superannuation Liabilities.
In force	160. Amendment of section 824 (appeals) of Principal Act.
In force	161. Amendment of section 1003 (payment of tax by means of donation of heritage items) of Principal Act.
In force	162. Amendment of section 1086 (publication of names of tax defaulters) of Principal Act.
In force	163. Amendment of section 1094 (tax clearance in relation to certain licences) of Principal Act.
In force	164. Amendment of Chapter 5 (miscellaneous provisions) of Part 42 (collection and recovery) of Principal Act.
In force	165. Care and management of taxes and duties
In force	166. Short title, construction and commencement.
In force	Schedule 1 Amendments Consequential on the Introduction of Standard Rated Allowances
In force	Schedule 2 Amendments and Repeals Consequential on Abolition of Tax Credits
In force	Schedule 3 Rates of Excise Duty on Tobacco Products

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Finance Act, 2000 (No. 3)

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