Finance Act 2008 (No. 3)

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

Published date: 13 March 2008

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. 1-56)
	Chapter 1 Interpretation (s. 1)
In force	1. Interpretation (Part 1).
	Chapter 2 Income Tax (ss. 2-23)
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. Cesser of exemption limits.
In force	6. Amendment of section 473 (allowance for rent paid by certain tenants) of Principal Act.
In force	7. Amendment of section 244 (relief for interest paid on certain home loans) of Principal Act.
In force	8. Amendment of section 122 (preferential loan arrangements) of Principal Act.
In force	9. Amendment of section 467 (employed person taking care of incapacitated individual) of Principal Act.
In force	10. Amendment of section 472C (relief for trade union subscriptions) of Principal Act.
In force	11. Amendment of section 216A (rent-a-room relief) of Principal Act.
In force	12. Amendment of Schedule 13 (accountable persons for purposes of Chapter 1 of Part 18) to Principal Act.
In force	13. Amendment of Schedule 12A (approved savings-related share option schemes) to Principal Act.
In force	14. Amendment of section 515 (excess or unauthorised shares) of Principal Act.
In force	15. Amendment of section 657 (averaging of farm profits) of Principal Act.
In force	16. Tax treatment of directors and employees who acquire convertible securities.
In force	17. Amendment of section 986 (regulations) of Principal Act.
In force	18. Amendment of tax treatment of income from certain possessions in Great Britain or Northern Ireland.
In force	19. Share schemes: returns of information.
In force	20. Restructuring and diversification aid for sugar beet growers.
In force	21. Revenue approved salary sacrifice agreements.
In force	22. Amendment of section 201 (exemptions and reliefs in respect of tax under section 123) of Principal Act.
In force	23. Limitation on amount of certain reliefs used by certain high income individuals.
	Chapter 3 Income Tax, Corporation Tax and Capital Gains Tax (ss. 24-42)
In force	24. Amendment of Part 16 (income tax relief for investment in corporate trades - business expansion scheme and seed capital scheme) of Principal Act.
In force	25. Amendment of section 81A (restriction of deductions for employee benefit contributions) of Principal Act.
Not yet in force	26. Capital allowances for qualifying specialist palliative care units.
In force	27. Mid-Shannon corridor tourism infrastructure investment scheme.
In force	28. Capital allowances for buildings and structures in registered caravan and camping sites.
In force	29. Amendment of restriction on property developers under certain schemes and of capital allowances for certain childcare facilities.
In force	30. Decommissioning of fishing vessels: amendment of section 288 (balancing allowances and balancing charges) of Principal Act.
In force	31. Capital allowances and expenses for business cars.
In force	32. Amendment of section 481 (relief for investment in films) of Principal Act.
In force	33. Amendment of section 668 (compulsory disposals of livestock) of Principal Act.
In force	34. Amendment of Schedule 26A (donations to approved bodies, etc.) to Principal Act.
In force	35. Amendment of section 531 (payments to subcontractors in certain industries) of Principal Act.
In force	36. Amendment of section 110 (securitisation) of Principal Act.
In force	37. Equalisation reserves for credit insurance and reinsurance business of companies.
In force	38. Amendment of section 730D (gain arising on a chargeable event) of Principal Act.
In force	39. Amendment of Chapter 1A (investment undertakings) of Part 27 of Principal Act.
In force	40. Amendment of section 768 (allowance for know-how) of Principal Act.
In force	41. Expenditure involving crime.
In force	42. Certain transfers of assets between companies.
	Chapter 4 Corporation Tax (ss. 43-53)
In force	43. Tax treatment of certain dividends, etc.
In force	44. Amendment of Part 13 (close companies) of Principal Act.
In force	45. Amendment of Part 24 (taxation of profits of certain mines and petroleum taxation) of Principal Act.
In force	46. Acceleration of wear and tear allowances for certain energy-efficient equipment.
In force	47. Preliminary tax.
In force	48. Purchase of own shares - supplementary.
In force	49. 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	50. Amendment of section 766 (tax credit for research and development expenditure) of Principal Act.
In force	51. Dividends paid in connection with disposals of shares or securities.
In force	52. Amendment of Schedule 4 (exemption of specified non-commercial state sponsored bodies from certain tax provisions) to Principal Act.
In force	53. Amendment of section 448 (relief from corporation tax) of Principal Act.
	Chapter 5 Capital Gains Tax (ss. 54-56)
In force	54. Amendment of Chapter 6 (transfers of business assets) of Part 19 of Principal Act.
In force	55. Amendment of section 603A (disposal of site to child) of Principal Act.
In force	56. Amendment of Schedule 15 (list of bodies for purposes of section 610) to Principal Act.
	Part 2 Excise (ss. 57-81)
	Chapter 1 Electricity Tax (ss. 57-68)
In force	57. Interpretation (Chapter 1).
In force	58. Charging and rates.
In force	59. Liability.
In force	60. Returns and payment.
In force	61. Mixed supply.
In force	62. Registration.
In force	63. Reliefs.
In force	64. Repayments.
In force	65. Offence and penalty.
In force	66. Regulations (Chapter 1).
In force	67. Care and management (Chapter 1).
In force	68. Commencement (Chapter 1).
	Chapter 2 Miscellaneous (ss. 69-81)
In force	69. Amendment of Chapter 1 of Part 2 (consolidation and modernisation of general excise law) of Finance Act 2001.
In force	70. Amendment of Part 2 (consolidation and modernisation of general excise law) of Finance Act 2001.
In force	71. Rates of mineral oil tax.
In force	72. Amendment of Chapter 1 (mineral oil tax) of Part 2 of Finance Act 1999.
In force	73. Amendment of section 78A (relief for small breweries) of Finance Act 2003.
In force	74. Rates of tobacco products tax.
In force	75. Increase in duties on retailers' off-licences.
In force	76. Repeals relating to excise law.
In force	77. Amendment of penalties on summary conviction for certain excise offences.
In force	78. Amendment of section 130 (interpretation) of Finance Act 1992.
In force	79. Amendment of section 132 (charge of excise duty) of Finance Act 1992.
In force	80. Amendment of section 134 (permanent reliefs) of Finance Act 1992.
In force	81. Remission or repayment in respect of vehicle registration tax on certain hybrid electric vehicles, or certain flexible fuel vehicles, or certain electric vehicles, or certain electric motorcycles.
	Part 3 Value-Added Tax (ss. 82-109)
Repealed	82. Interpretation (Part 3).
Repealed	83. Amendment of section 1 (interpretation) of Principal Act.
Repealed	84. Amendment of section 2 (charge of value-added tax) of Principal Act.
Repealed	85. Amendment of section 3 (supply of goods) of Principal Act.
Repealed	86. Amendment of section 4 (special provisions in relation to the supply of immovable goods) of Principal Act.
Repealed	87. Amendment of section 4A (person liable to pay tax in relation to certain supplies of immovable goods) of Principal Act.
Repealed	88. Supplies of immovable goods, etc.
Repealed	89. Amendment of section 5 (supply of services) of Principal Act.
Repealed	90. Amendment of section 7 (waiver of exemption) of Principal Act.
Repealed	91. Option to tax lettings of immovable goods, etc.
Repealed	92. Amendment of section 8 (accountable persons) of Principal Act.
Repealed	93. Amendment of section 10 (amount on which tax is chargeable) of Principal Act.
Repealed	94. Amendment of section 12 (deduction for tax borne or paid) of Principal Act.
Repealed	95. Amendment of section 12B (special scheme for means of transport supplied by taxable dealers) of Principal Act.
Repealed	96. Amendment of section 12C (special scheme for agricultural machinery) of Principal Act.
Repealed	97. Amendment of section 12D (adjustment of tax deductible in certain circumstances) of Principal Act.
Repealed	98. Capital goods scheme.
Repealed	99. Amendment of section 14 (determination of tax due by reference to cash receipts) of Principal Act.
Repealed	100. Amendment of section 16 (duty to keep records) of Principal Act.
Repealed	101. Amendment of section 17 (invoices) of Principal Act.
Repealed	102. Amendment of section 19 (tax due and payable) of Principal Act.
Repealed	103. Amendment of section 26 (penalties generally) of Principal Act.
Repealed	104. Amendment of section 27 (fraudulent returns, etc.) of Principal Act.
Repealed	105. Amendment of section 32 (regulations) of Principal Act.
Repealed	106. Amendment of First Schedule to Principal Act.
Repealed	107. Amendment of Sixth Schedule to Principal Act.
Deleted	108. Amendment of penalties (Part 3).
Repealed	109. Miscellaneous amendments relating to amendment of definition of taxable person.
	Part 4 Stamp Duties (ss. 110-125)
In force	110. Interpretation (Part 4).
In force	111. Electronic stamping of instruments.
In force	112. Amendment of section 5 (agreement as to payment of stamp duty on instruments) of Principal Act.
In force	113. Amendment of section 45A (aggregation of transactions) of Principal Act.
In force	114. Amendment of section 75 (relief for intermediaries) of Principal Act.
In force	115. Amendment of section 79 (conveyances and transfers of property between certain bodies corporate) of Principal Act.
In force	116. Amendment of section 80 (reconstructions or amalgamations of companies) of Principal Act.
In force	117. Amendment of section 83A (transfer of site to child) of Principal Act.
In force	118. Amendment of section 85 (certain loan capital and securities) of Principal Act.
In force	119. Reconstructions or amalgamations of certain investment undertakings.
In force	120. Greenhouse gas emissions allowance.
In force	121. Housing authorities and Affordable Homes Partnership.
In force	122. Owner-occupier reliefs: amendment of Chapter 2 (other instruments) of Part 7 of Principal Act.
In force	123. Amendment of Part 9 (levies) of Principal Act.
In force	124. Assessment of duty charged on statements.
In force	125. Amendment of Schedule 1 to Principal Act.
	Part 5 Capital Acquisitions Tax (ss. 126-129)
In force	126. Interpretation (Part 5).
In force	127. Amendment of section 57 (overpayment of tax) of Principal Act.
In force	128. Amendment of section 62 (certificate relating to registration of title based on possession) of Principal Act.
In force	129. Amendment of section 106 (arrangements for relief from double taxation) of Principal Act.
	Part 6 Miscellaneous (ss. 130-144)
In force	130. Interpretation (Part 6).
In force	131. Amendment of section 1003 (payment of tax by means of donation of heritage items) of Principal Act.
In force	132. Amendment of section 1003A (payment of tax by means of donation of heritage property to Irish Heritage Trust) of Principal Act.
In force	133. Amendment of section 891B (returns of certain payments made by certain persons) of Principal Act.
In force	134. Questioning of suspects in Garda Síochána custody in certain circumstances.
In force	135. Amendment of section 818 (interpretation (Part 34)) of Principal Act.
In force	136. Amendment of section 888 (returns etc. by lessors, lessees and agents) of Principal Act.
In force	137. Miscellaneous amendments in relation to claims for repayment of tax.
In force	138. Amendment of penalties on summary conviction for certain revenue offences.
In force	139. Provisions relating to certain customs regulations.
In force	140. Amendment of section 811A (transactions to avoid liability to tax: surcharge, interest and protective notifications) of Principal Act.
In force	141. Miscellaneous technical amendments in relation to tax.
Repealed	142. Capital Services Redemption Account.
In force	143. Care and management of taxes and duties.
In force	144. Short title, construction and commencement.
In force	Schedule 1 Amendments Consequential on Changes in Personal Tax Credits
In force	Schedule 2 Rates of Electricity Tax
In force	Schedule 3 Repeals Relating to Excise Law
Repealed	Schedule 4 Miscellaneous Amendments Relating to the Amendment of the Definition of Taxable Person
In force	Schedule 5 Stamp Duty on Instruments
In force	Schedule 6 Miscellaneous Amendments in Relation to Claims for Repayment of Tax
In force	Schedule 7 Provisions relating to Certain Customs Regulations
In force	Schedule 8 Miscellaneous Technical Amendments in Relation to Tax

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Finance Act 2008 (No. 3)

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