Finance Act, 2002 (No. 5)

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

Published date: 25 March 2002

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. 1-63)
	Chapter 1 Interpretation (s. 1)
In force	1. Interpretation (Part 1).
	Chapter 2 Income Tax (ss. 2-15)
In force	2. Amendment of section 15 (rate of charge) of Principal Act.
In force	3. Personal tax credits.
In force	4. Age exemption.
In force	5. Amendment of section 467 (employed person taking care of incapacitated individual) of Principal Act.
In force	6. Amendment of section 477 (relief for service charges) of Principal Act.
In force	7. Amendment of section 126 (tax treatment of certain benefits payable under Social Welfare Acts) of Principal Act.
In force	8. Amendment of section 122 (preferential loan arrangements) of Principal Act.
In force	9. Amendment of section 469 (relief for health expenses) of Principal Act.
In force	10. Amendment of Part 30 (occupational pension schemes, retirement annuities, purchased life annuities and certain pensions) of Principal Act.
In force	11. Amendment of section 128 (tax treatment of directors of companies and employees granted rights to acquire shares or other assets) of Principal Act.
In force	12. Relief on retirement for certain income of certain sportspersons.
In force	13. Amendment of provisions relating to approved profit sharing schemes and employee share ownership trusts.
In force	14. Income tax: restriction on use of losses on approved buildings.
In force	15. Amendment of Schedule 3 (reliefs in respect of income tax charged on payments on retirement, etc.) to Principal Act.
	Chapter 3 Income Tax, Corporation Tax and Capital Gains Tax (ss. 16-52)
In force	16. Amendment of Part 16 (income tax relief for investment in corporate trades - business expansion scheme and seed capital scheme) of Principal Act.
In force	17. Rental income: relief for certain interest.
In force	18. Amendment of Chapter 8 (taxation of rents and certain other payments) of Part 4 of Principal Act.
In force	19. Amendment of section 246 (interest payments by companies and to non-residents) of Principal Act.
In force	20. Amendment of Chapter 4 (interest payments by certain deposit takers) of Part 8 of Principal Act.
In force	21. Amendment of Part 8 (annual payments, charges and interest) of Principal Act.
In force	22. Amendment of section 268 (meaning of "industrial building or structure") of Principal Act.
In force	23. 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.
In force	24. Codification of reliefs for lessors and owner-occupiers in respect of certain residential accommodation.
In force	25. Designation of certain areas for rented residential reliefs.
In force	26. Denial of capital allowances where grant or other assistance received.
In force	27. Amendment of section 372AJ (non-application of relief in certain cases and provision against double relief) of Principal Act.
In force	28. Amendment of Part 11 (capital allowances and expenses for certain road vehicles) of Principal Act.
In force	29. Amendment of section 668 (compulsory disposals of livestock) of Principal Act.
In force	30. Amendment of section 669A (interpretation) of Principal Act.
In force	31. Capital allowances in respect of machinery or plant.
In force	32. Capital allowances for certain hospitals.
In force	33. Registered nursing homes: capital allowances for associated housing units for the aged or infirm.
In force	34. Capital allowances for certain sports injuries clinics.
In force	35. Amendment of section 843 (capital allowances for buildings used for third level educational purposes) of Principal Act.
In force	36. Amendment of Part 20 (companies' chargeable gains) of Principal Act.
In force	37. Amendment of Chapter 5 (group relief) of Part 12 of Principal Act.
In force	38. 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	39. Application of section 130 (matters to be treated as distributions) of Principal Act.
In force	40. Life assurance: taxation of personal portfolio life policies.
In force	41. Donations to certain sports bodies.
In force	42. Amendment of section 482 (relief for expenditure on significant buildings and gardens) of Principal Act.
In force	43. Amendment of section 486B (relief for investment in renewable energy generation) of Principal Act.
In force	44. Amendment of section 739D (gain arising on a chargeable event) of Principal Act.
In force	45. Amendment of Schedule 2B (investment undertakings declarations) to Principal Act.
In force	46. Amendment of Chapter 4 (certain offshore funds - taxation and returns) of Part 27 of Principal Act.
In force	47. Amendment of section 579A (attribution of gains to beneficiaries) of Principal Act.
In force	48. Amendment of Chapter 5 (policyholders - new basis) of Part 26 of Principal Act.
In force	49. Amendment of Part 36A (special savings incentive accounts) of Principal Act.
In force	50. Amendment of section 838 (special portfolio investment accounts) of Principal Act.
In force	51. Amendment of Chapter 2 (payments to subcontractors in certain industries) of Part 18 of Principal Act.
In force	52. Amendment of section 951 (obligation to make a return) of Principal Act.
	Chapter 4 Corporation Tax (ss. 53-58)
In force	53. Tonnage tax.
In force	54. Relief for certain losses on a value basis.
In force	55. Amendment of section 90 (restriction of certain losses and charges) of Finance Act, 2001.
In force	56. Amendment of section 483 (relief for certain gifts) of Principal Act.
In force	57. Credit for certain withholding tax.
In force	58. Amendment of section 958 (date for payment of tax) of Principal Act.
	Chapter 5 Capital Gains Tax (ss. 59-63)
In force	59. Amendment of section 598 (disposal of business or farm on "retirement") of Principal Act.
In force	60. Amendment of section 600A (replacement of qualifying premises) of Principal Act.
In force	61. Amendment of section 605 (disposals to authority possessing compulsory purchase powers) of Principal Act.
In force	62. Amendment of section 542 (time of disposal and acquisition) of Principal Act.
In force	63. Amendment of section 980 (deduction from consideration on disposal of certain assets) of Principal Act.
	Part 2 Excise (ss. 64-97)
	Chapter 1 Consolidation and Modernisation of Betting Duties Law (ss. 64-83)
In force	64. Interpretation (Chapter 1).
In force	65. Bookmaker's Licence Duty.
In force	66. Registered Bookmaking Premises Duty.
In force	66A. Remote bookmaker's licence duty.
In force	66B. Remote betting intermediary's licence duty.
In force	66C. Payment arrangements for excise duty payable under section 65, 66A or 66B.
In force	66D. Payment arrangements for excise duty payable under section 66.
In force	67. Betting Duty.
In force	67A. Application of betting duty to remote bookmakers.
In force	67B. Betting intermediary duty.
In force	68. Exemption from duty on bets.
In force	68A.
In force	69. Time when duty becomes due.
In force	69A. Time when betting intermediary duty becomes payable.
In force	70. Returns.
In force	70A. Provision of information to Revenue Commissioners
In force	71. Payment of duty with bet.
Deleted	⚠ 72. Estimate of duty payable.
Deleted	73. Assessment of duty payable.
Deleted	73A. Time limits.
Deleted	74. Interest on late payment.
Deleted	⚠ 75. Recovery of duty.
Not yet in force	⚠ 75A. Application of sections 72 to 75
Deleted	⚠ 76. Penalty for false statement.
In force	⚠ 77. Regulations for payment of duty on bets.
In force	78. De-registration of bookmaking premises.
In force	79. Nomination of officers.
In force	80. Repeals.
In force	81. Saver.
In force	82. Continuity.
In force	83. Commencement.
	Chapter 2 Miscellaneous (ss. 84-97)
In force	84. Amendment of section 122 (permit and licence procedure) of Finance Act, 1992.
In force	85. Amendment of Finance Act, 1992, by insertion of new section (amusement machine permits).
In force	86. Amendment of section 49 of Finance (1909-10) Act, 1910 (grant of licences and date of expiration of licences).
In force	87. Amendment of section 136 (entry and search of premises) of Finance Act, 2001.
In force	88. Tobacco products.
In force	89. Rates of mineral oil tax.
Repealed	90. Cider and perry.
In force	91. Amendment of section 98 (horticultural production) of Finance Act, 1999.
In force	92. Amendment of section 100 (relief from mineral oil tax for certain mineral oils) of Finance Act, 1999.
In force	93. Passenger road services.
In force	94. Amendment of section 1 (interpretation) of Finance (Excise Duty on Tobacco Products) Act, 1977.
In force	95. Amendment of section 2B (sale of cigarettes) of Finance (Excise Duty on Tobacco Products) Act, 1977.
In force	96. Amendment of section 7 of Finance (Excise Duty on Tobacco Products) Act, 1977.
In force	97. Amendment of section 10A (offences in relation to tax stamps) of Finance (Excise Duty on Tobacco Products) Act, 1977.
	Part 3 Value-Added Tax (ss. 98-110)
Repealed	98. Interpretation (Part 3).
Repealed	99. Amendment of section 4 (special provisions in relation to the supply of immovable goods) of Principal Act.
Repealed	100. Amendment of section 7 (waiver of exemption) of Principal Act.
Repealed	101. Amendment of section 8 (taxable persons) of Principal Act.
Repealed	102. Amendment of section 10 (amount on which tax is chargeable) of Principal Act.
Repealed	103. Amendment of section 11 (rates of tax) of Principal Act.
Repealed	104. Amendment of section 12D (adjustment of tax deductible in certain circumstances) of Principal Act.
Repealed	105. Amendment of section 13 (remission of tax on goods exported, etc.) of Principal Act.
Repealed	106. Amendment of section 19 (tax due and payable) of Principal Act.
Repealed	107. Letter of expression of doubt.
Repealed	108. Amendment of section 21 (interest) of Principal Act.
Repealed	109. Amendment of section 25 (appeals) of Principal Act.
Repealed	110. Amendment of First Schedule to Principal Act.
	Part 4 Stamp Duties (ss. 111-114)
In force	111. Interpretation (Part 4).
In force	112. Amendment of section 76 (obligations of system-members) of Principal Act.
In force	113. Amendment of Chapter 2 of Part 7 of Principal Act.
In force	114. Amendment of Schedule 1 to Principal Act.
	Part 5 Capital Acquisitions Tax (ss. 115-122)
In force	115. Interpretation (Part 5).
In force	116. Amendment of section 19 (value of agricultural property) of Principal Act.
In force	117. Amendment of section 36 (delivery of returns) of Principal Act.
In force	118. Amendment of section 41 (payment of tax and interest on tax) of Principal Act.
In force	119. Amendment of section 52 (appeals in other cases) of Principal Act.
In force	120. Amendment of section 70 (delivery, service and evidence of notices and forms, etc.) of Principal Act.
In force	121. Amendment of Second Schedule (computation of tax) to Principal Act.
In force	122. Amendment of section 133 (exemption of certain policies of assurance) of Finance Act, 1993.
	Part 6 Miscellaneous (ss. 123-141)
In force	123. Interpretation (Part 6).
In force	124. Amendment of section 1003 (payment of tax by means of donation of heritage items) of Principal Act.
In force	125. Amendment of Chapter 5 (miscellaneous provisions) of Part 42 of Principal Act.
In force	126. Amendment of section 1086 (publication of names of tax defaulters) of Principal Act.
In force	127. Tax clearance.
In force	128. Amendment of Schedule 29 (provisions referred to in sections 1052, 1053 and 1054) to Principal Act.
Partially repealed	129. Interest on unpaid and overpaid tax.
In force	130. Amendment of Chapter 1 (income tax and corporation tax penalties) of Part 47 of Principal Act.
In force	131. Amendment of section 1072 (penalties for fraudulently or negligently making incorrect returns, etc.) of Principal Act.
In force	132. Amendment of Chapter 4 (revenue powers) of Part 38 of Principal Act.
In force	133. Amendment of section 1078 (revenue offences) of Principal Act.
In force	134. Amendment of Chapter 3 (returns of income and capital gains, etc.) of Part 38 of Principal Act.
In force	135. Amendment of Part 48 (miscellaneous and supplemental) of Principal Act.
In force	136. Write-off of certain repayable advances to Shannon Free Airport Development Company Limited.
In force	137. Transfer of income to Exchequer from issue of coin.
In force	138. Miscellaneous technical amendments in relation to tax.
In force	139. Amendment of Provisional Collection of Taxes Act, 1927.
In force	140. Care and management of taxes and duties.
In force	141. Short title, construction and commencement.
In force	Schedule 1 Amendments Consequential on Changes in Personal Tax Credits
	Schedule 2 Codification of Reliefs for Lessors and Owner-Occupiers in respect of Certain Expenditure Incurred on Certain Residential Accommodation (paras. 1-4)
In force	Schedule 2, Part 1 Amendment of Taxes Consolidation Act, 1997 (paras. 1-2)
In force	Schedule 2, Part 2 Consequential Amendments to Other Enactments (paras. 3-4)
In force	Schedule 3 Repeals relating to Betting Duties
In force	Schedule 4 Rates of Excise Duty on Tobacco Products
In force	Schedule 5 Rates of Excise Duty on Cider and Perry
In force	Schedule 6 Miscellaneous Technical Amendments in Relation to Tax

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Finance Act, 2002 (No. 5)

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