Finance (No. 2) Act 2008 (No. 25)

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

Published date: 24 December 2008

Consolidation Status: Updated to reflect all known changes

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	Introductory Text
	Acts Referred to
	Part 1 Levies, Income Tax, Corporation Tax and Capital Gains Tax (ss. 1-45)
	Chapter 1 Interpretation (s. 1)
In force	1. Interpretation (Part 1).
	Chapter 2 Levies (ss. 2-3)
In force	2. Income levy.
In force	3. Parking levy in urban areas.
	Chapter 3 Income Tax (ss. 4-16)
In force	4. Amendment of section 15 (rate of charge) of Principal Act.
In force	5. Amendment of section 122 (preferential loan arrangements) of Principal Act.
In force	6. Benefit-in-kind: emission based calculations.
In force	7. Benefit-in-kind charge: relief for bicycles.
In force	8. Amendment of section 469 (relief for health expenses) of Principal Act.
In force	9. Employee share schemes: withdrawal of approval.
In force	10. 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	11. Amendment of schedule 29 (provisions referred to in sections 1052, 1053 and 1054) to Principal Act.
In force	12. Amendment of Chapter 5 (miscellaneous charging provisions) of Part 5 of Principal Act.
In force	13. Repayment of tax where earnings not remitted.
In force	14. Relief for interest paid on certain home loans.
In force	15. Amendment of section 819 (residence) of Principal Act.
In force	16. Retirement benefits.
	Chapter 4 Income Tax, Corporation Tax and Capital Gains Tax (ss. 17-30)
In force	17. Amendment of section 659 (farming: allowances for capital expenditure on the construction of farm buildings, etc., for control of pollution) of Principal Act.
In force	18. Amendment of Chapter 2 (farming: relief for increase in stock values) of Part 23 of Principal Act.
In force	19. Amendment of section 279 (purchases of certain buildings or structures) of Principal Act.
In force	20. Capital allowances for qualifying specialist palliative care units.
Not yet in force	21. Scheme to facilitate removal and relocation of certain industrial facilities.
In force	22. Amendment of section 268 (meaning of "industrial building or structure") of Principal Act.
In force	23. Amendment of section 81 (general rule as to deductions) of Principal Act.
In force	24. Amendment of section 81B (equalisation reserves for credit insurance and reinsurance business of companies) of Principal Act.
In force	25. Amendment of section 198 (certain interest not to be chargeable) of Principal Act.
In force	26. Amendment of Part 8 (annual payments, charges and interest) of Principal Act.
In force	27. Life assurance policies and investment funds.
In force	28. Amendment of section 481 (relief for investment in films) of Principal Act.
In force	29. Amendment of section 503 (claims) of Principal Act.
In force	30. Amendment of section 768 (allowance for know-how) of Principal Act.
	Chapter 5 Corporation Tax (ss. 31-40)
In force	31. Relief from tax for certain start-up companies.
In force	32. Amendment of section 448 (relief from corporation tax) of Principal Act.
In force	33. Relevant territory.
In force	34. Amendment of section 766 (tax credit for research and development expenditure) of Principal Act.
In force	35. Amendment of section 766A (tax credit on expenditure on buildings or structures used for research and development) of Principal Act.
In force	36. Limitation of tax credits to be paid under section 766 or 766A of Principal Act.
In force	37. Acceleration of wear and tear allowances for certain energy-efficient equipment.
In force	38. Preliminary tax.
In force	39. Amendment of section 239 (income tax on payments by resident companies) of Principal Act.
In force	40. Amendment of Schedule 4 (exemption of specified non-commercial state sponsored bodies from certain tax provisions) to Principal Act.
	Chapter 6 Capital Gains Tax (ss. 41-45)
In force	41. Tax treatment of certain venture fund managers.
In force	42. Amendment of section 29 (persons chargeable) of Principal Act.
In force	43. Amendment of section 549 (transactions between connected persons) of Principal Act.
In force	44. Capital gains: rate of charge.
In force	45. Treatment of certain disposals made by The Pharmaceutical Society of Ireland.
	Part 2 Excise (ss. 46-66)
In force	46. Amendment of Chapter 1 of Part 2 (consolidation and modernisation of general excise law) of Finance Act 2001.
In force	47. Rates of mineral oil tax.
In force	48. Amendment of Chapter 1 (mineral oil tax) of Part 2 of Finance Act 1999.
In force	49. Amendment of Chapter 1 (electricity tax) of Part 2 of Finance Act 2008.
In force	50. Rates of alcohol products tax.
In force	51. Amendment of section 78A (relief for small breweries) of Finance Act 2003.
In force	52. Rates of tobacco products tax.
In force	53. Amendment of section 67 (betting duty) of Finance Act 2002.
In force	54. Amendment of section 71 (payment of betting duty) of Finance Act 2002.
In force	55. Air travel tax.
In force	56. Amendment of section 7 (issue of bookmakers' licences) of Betting Act 1931.
In force	57. Repeals relating to excise la
In force	58. Wholesale dealers' licences.
In force	59. Increase in duties on certain liquor licences.
In force	60. Amendment of section 130 (interpretation) of Finance Act 1992.
In force	61. Amendment of section 131 (registration of vehicles by Revenue Commissioners) of Finance Act 1992.
In force	62. Amendment of section 132 (charge of excise duty) of Finance Act 1992.
In force	63. Amendment of section 134 (permanent reliefs) of Finance Act 1992.
Not yet in force	64. Amendment of section 135 (temporary exemption from registration) of Finance Act 1992.
In force	65. Amendment of section 135B (repayment of amounts in respect of vehicle registration tax in certain cases) of Finance Act 1992.
In force	66. Amendment of section 141 (regulations) of Finance Act 1992.
	Part 3 Value-Added Tax (ss. 67-77)
Repealed	67. Interpretation (Part 3).
Repealed	68. Amendment of section 3 (supply of goods) of Principal Act.
Repealed	69. Amendment of section 7A (option to tax lettings of immovable goods) of Principal Act.
Repealed	70. Amendment of section 7B (transitional measures: waiver of exemption) of Principal Act.
Repealed	71. Travel agent's margin scheme.
Repealed	72. Amendment of section 11 (rates of tax) of Principal Act.
Repealed	73. Amendment of section 12 (deduction for tax borne or paid) of Principal Act.
Repealed	74. Amendment of section 20 (refund of tax) of Principal Act.
Repealed	75. Amendment of section 32 (regulations) of Principal Act.
Repealed	76. Amendment of First Schedule to Principal Act.
Repealed	77. Amendment of Second Schedule to Principal Act.
	Part 4 Stamp Duties (ss. 78-87)
In force	78. Interpretation (Part 4).
In force	79. Electronic stamping of instruments: further matters.
In force	80. Amendment of section 5 (agreement as to payment of stamp duty on instruments) of Principal Act.
In force	81. Amendment of section 14 (penalty on stamping instruments after execution) of Principal Act.
Partly in force	82. Land: special provisions.
In force	83. Amendment of section 34 (agreements in connection with, or in contemplation of, sale) of Principal Act.
In force	84. Amendment of section 81AA (transfers to young trained farmers) of Principal Act.
In force	85. Amendment of section 81C (further farm consolidation relief) of Principal Act.
In force	86. Amendment of Part 9 (levies) of Principal Act.
In force	87. Amendment of Schedule 1 to Principal Act.
	Part 5 Capital Acquisitions Tax (ss. 88-90)
In force	88. Interpretation (Part 5).
In force	89. Amendment of section 89 (provisions relating to agricultural property) of Principal Act.
In force	90. Capital acquisitions: rate of charge.
	Part 6 Miscellaneous (ss. 91-102)
In force	91. Interpretation (Part 6).
In force	92. Revenue powers.
In force	93. Returns in relation to settlements and trustees.
In force	94. Donations of heritage items and heritage property.
In force	95. Amendment of section 811A (transactions to avoid liability to tax: surcharge, interest and protective notification) of Principal Act.
In force	96. Miscellaneous amendments: incentive to pay and file electronically.
In force	97. Miscellaneous amendments relating to collection and recovery of tax.
In force	98. Miscellaneous amendments in relation to penalties.
In force	99. Miscellaneous technical amendments in relation to tax.
Repealed	100. Capital Services Redemption Account.
In force	101. Care and management of taxes and duties.
In force	102. Short title, construction and commencement.
In force	Schedule 1 Repeals Relating to Excise Law
In force	Schedule 2 Excise Licences
In force	Schedule 3 Miscellaneous Amendments: Incentive to Pay and File Electronically (paras. 1-2)
In force	Schedule 4 Provisions Relating to Collection and Recovery of Tax (paras. 1-6)
	Schedule 5 Miscellaneous Amendments in Relation to Penalties (paras. 1-8)
In force	Schedule 5, Part 1 Amendment of Part 47 as respects Penalties (para. 1)
In force	Schedule 5, Part 2 Amendment of the Taxes Consolidation Act 1997 as respects penalties (para. 2)
Repealed	Schedule 5, Part 3 Value-Added Tax: Penalties (para. 3)
In force	Schedule 5, Part 4 Capital Acquisitions Tax: Penalties (para. 4)
	Schedule 5, Part 5 Stamp Duties (paras. 5-8)
In force	Schedule 5, Part 5, Chapter 1 Penalties (paras. 5-6)
In force	Schedule 5, Part 5, Chapter 2 Interest and Penalties (paras. 7-8)
In force	Schedule 6 Miscellaneous Technical Amendments in Relation to Tax (paras. 1-7)

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