Finance Act 2007 (No. 11)

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

Published date: 2 April 2007

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. 2-18)
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 473 (allowance for rent paid by certain tenants) of Principal Act.
In force	6. Amendment of section 244 (relief for interest paid on certain home loans) of Principal Act.
In force	7. Amendment of section 122 (preferential loan arrangements) of Principal Act.
In force	8. Employees of certain agencies: foreign service allowances.
In force	9. Personal reliefs: returns of certain information by third parties, etc.
In force	10. Amendment of section 126 (tax treatment of certain benefits payable under Social Welfare Acts) of Principal Act.
In force	11. Exemption from tax on certain income.
In force	12. Exemption in respect of certain expense payments.
In force	13. Amendment of Schedule 13 (accountable persons for purposes of Chapter 1 of Part 18) to Principal Act.
In force	14. Amendment of section 216A (rent-a-room relief) of Principal Act.
In force	15. Amendment of section 216C (childcare services relief) of Principal Act.
In force	16. Amendment of section 664 (relief for certain income from leasing of farm land) of Principal Act.
In force	17. Retirement benefits.
In force	18. Provisions relating to Chapter 2A (limitation on amount of certain reliefs used by certain high income individuals) of Part 15 of Principal Act.
	Chapter 3 Income Tax, Corporation Tax and Capital Gains Tax (ss. 19-45)
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 Part 40 (appeals) of Principal Act.
In force	21. Amendment of section 373 (interpretation (Part 11)) of Principal Act.
In force	22. Amendment of section 657A (taxation of certain farm payments) of Principal Act.
In force	23. Restructuring aid for sugar beet growers.
In force	24. Amendment of Chapter 2 (farming: relief for increase in stock values) of Part 23 of Principal Act.
In force	25. Amendment of section 669A (interpretation) of Principal Act.
In force	26. Taxation of stallion profits and gains.
In force	27. Amendment of Schedule 26A (donations to approved bodies, etc.) to Principal Act.
In force	28. Capital allowances for qualifying residential units associated with registered nursing homes.
In force	29. Mid-Shannon corridor tourism infrastructure investment scheme.
In force	30. Amendment of section 1008 (separate assessment of partners) of Principal Act.
In force	31. Amendment of Chapter 2 (payments to subcontractors in certain industries) of Part 18 of Principal Act.
In force	32. Amendment of Part 36A (special savings incentive accounts) of Principal Act.
In force	33. Amendment of Part 36B (pensions: incentive tax credits) of Principal Act.
In force	34. Certain interest payments by deposit takers.
In force	35. Relief from double taxation.
In force	36. Unilateral relief from double taxation.
In force	37. Amendment of section 81 (general rule as to deductions) of Principal Act.
In force	38. Dividend withholding tax.
In force	39. Amendment of Part 27 (unit trusts and offshore funds) of Principal Act.
In force	40. Investment undertakings and certain offshore funds: taxation of personal portfolio investment undertakings.
In force	41. Amendment of section 739D (gain arising on a chargeable event) of Principal Act.
In force	42. Amendment of section 730H (interpretation and application) of Principal Act.
In force	43. Amendment of Chapter 5 (policyholders - new basis) of Part 26 of Principal Act.
In force	44. Amendment of Chapter 1 (transfer of assets abroad) of Part 33 of Principal Act.
In force	45. Amendment of section 234 (certain income derived from patent royalties) of Principal Act.
	Chapter 4 Corporation Tax (ss. 46-51)
In force	46. Amendment of section 766 (tax credit for research and development expenditure) of Principal Act.
In force	47. Amendment of section 958 (date for payment of tax) of Principal Act.
In force	48. Group relief for certain foreign losses.
In force	49. Amendment of section 79B (matching of foreign currency assets with certain foreign currency share capital) of Principal Act.
In force	50. Amendment of section 452 (application of section 130 to certain interest) of Principal Act.
In force	51. Amendment of section 486B (relief for investment in renewable energy generation) of Principal Act.
	Chapter 5 Capital Gains Tax (ss. 52-56)
In force	52. Amendment of Chapter 6 (transfers of business assets) of Part 19 of Principal Act.
In force	53. Amendment of section 603A (disposal of site to child) of Principal Act.
In force	54. Amendment of Schedule 15 (list of bodies for purposes of section 610) to Principal Act.
In force	55. Amendment of section 746 (offshore income gains accruing to persons resident or domiciled abroad) of Principal Act.
In force	56. Amendment of section 980 (deduction from consideration on disposal of certain assets) of Principal Act.
	Part 2 Excise (ss. 57-74)
In force	57. Amendment of section 144 (power to deal with seizures, before and after condemnation) of Finance Act 2001.
In force	58. Miscellaneous excise repeals.
In force	59. Rates of mineral oil tax.
In force	60. Mineral oil tax rates for substitute fuels.
In force	61. Mineral oil tax offences.
In force	62. Rates of tobacco products tax.
In force	63. Amendment of section 130 (interpretation) of Finance Act 1992.
In force	64. Amendment of section 135 (temporary exemption from registration) of Finance Act 1992.
In force	65. Remission or repayment in respect of vehicle registration tax on certain hybrid electric vehicles, or certain flexible fuel vehicles, or certain electric vehicles.
In force	66. Amendment of section 21 (hours of business in registered premises) of Betting Act 1931.
Repealed	67. Excise duty on registration of firearms dealers.
Repealed	68. Excise duty on firearm certificate.
Repealed	69. Excise duty on firearm certificate for non-resident.
Repealed	70. Excise duty on authorisation of rifle or pistol club or shooting range.
Repealed	71. Excise duty on firearms training certificate.
Repealed	72. Excise duty on licence for reloading of ammunition.
Repealed	73. Excise duty on authorisation to possess, use, carry, sell or expose for sale a restricted firearm.
In force	74. Excise: designation of secure premises for keeping of detained or seized goods.
	Part 3 Value-Added Tax (ss. 75-98)
Repealed	75. Interpretation (Part 3).
Repealed	76. Amendment of section 3 (supply of goods) of Principal Act.
Repealed	77. Amendment of section 5 (supply of services) of Principal Act.
Repealed	78. Amendment of section 7 (waiver of exemption) of Principal Act.
Repealed	79. Amendment of section 8 (taxable persons) of Principal Act.
Repealed	80. Amendment of section 10 (amount on which tax is chargeable) of Principal Act.
Repealed	81. Amendment of section 10A (margin scheme goods) of Principal Act.
Repealed	82. Amendment of section 10B (special scheme for auctioneers) of Principal Act.
Repealed	83. Amendment of section 12 (deduction for tax borne or paid) of Principal Act.
Repealed	84. Amendment of section 12A (special provisions for tax invoiced by flat-rate farmers) of Principal Act.
Repealed	85. Amendment of section 12B (special scheme for means of transport supplied by taxable dealers) of Principal Act.
Repealed	86. Amendment of section 12C (special scheme for agricultural machinery) of Principal Act.
Repealed	87. Amendment of section 14 (determination of tax due by reference to cash receipts) of Principal Act.
Repealed	88. Amendment of section 15B (goods in transit (additional provisions)) of Principal Act.
Repealed	89. Amendment of section 16 (duty to keep records) of Principal Act.
Repealed	90. Amendment of section 17 (invoices) of Principal Act.
Repealed	91. Amendment of section 25 (appeals) of Principal Act.
Repealed	92. Amendment of section 32 (regulations) of Principal Act.
Repealed	93. Amendment of First Schedule to Principal Act.
Repealed	94. Amendment of Second Schedule to Principal Act.
Repealed	95. Amendment of Fourth Schedule to Principal Act.
Repealed	96. Amendment of Sixth Schedule to Principal Act.
Repealed	97. Miscellaneous amendments relating to Council Directive 2006/112/EC.
Repealed	98. Revocation, etc. (Part 3).
	Part 4 Stamp Duties (ss. 99-111)
In force	99. Interpretation (Part 4).
In force	100. Mortgages.
In force	101. Simplification measures.
In force	102. Amendment of section 81A (further relief from stamp duty in respect of transfers to young trained farmers) of Principal Act.
In force	103. Transfers to young trained farmers and qualifications.
In force	104. Further farm consolidation relief.
In force	105. Approved sports bodies.
In force	106. Amendment of section 83A (transfer of site to child) of Principal Act.
In force	107. Certain family farm transfers.
In force	108. Amendment of section 92B (residential property first time purchaser relief) of Principal Act.
In force	109. Amendment of Part 6 (special provisions relating to uncertificated securities) of Principal Act.
Repealed	110. Land: special provisions.
In force	111. Amendment of section 159A (time limits for claiming a repayment of stamp duty) of Principal Act.
	Part 5 Capital Acquisitions Tax (ss. 112-117)
In force	112. Interpretation (Part 5).
In force	113. Amendment of section 18 (computation of tax) of Principal Act.
In force	114. Amendment of section 21 (application of this Act) of Principal Act.
In force	115. Amendment of section 51 (payment of tax and interest on tax) of Principal Act.
In force	116. Amendment of section 86 (exemption relating to certain dwellings) of Principal Act.
In force	117. Amendment of section 89 (provisions relating to agricultural property) of Principal Act.
	Part 6 Residential Property Tax (s. 118)
In force	118. Amendment of section 110A (clearance on sale of certain residential property) of Finance Act 1983.
	Part 7 Miscellaneous (ss. 119-130)
In force	119. Interpretation (Part 7).
In force	120. Amendment of section 1001 (liability to tax, etc. of holder of fixed charge on book debts of company) of Principal Act.
In force	121. Amendment of provisions relating to interest on repayments.
In force	122. Amendment of section 1003A (payment of tax by means of donation of heritage property to an Irish heritage trust) of Principal Act.
In force	123. Amendment of Part 38 (returns of income and gains, other obligations and returns, and revenue powers) of Principal Act.
In force	124. Amendment of Chapter 4 (revenue powers) of Part 38 of Principal Act.
In force	125. Amendment of section 1003 (payment of tax by means of donation of heritage items) of Principal Act.
In force	126. Amendment of section 1078 (revenue offences) of Principal Act.
Repealed	127. Customs Acts: designation of secure premises for keeping of detained or seized goods.
In force	128. Miscellaneous technical amendments in relation to tax.
In force	129. Care and management of taxes and duties.
In force	130. Short title, construction and commencement.
In force	Schedule 1 Amendments Consequential on Changes in Personal Tax Credits
In force	Schedule 2 Miscellaneous Technical Amendments in Relation to Arrangements for Relief from Double Taxation
Repealed	Schedule 3 Miscellaneous Amendments Relating to Council Directive 2006/112/EC
In force	Schedule 4 Miscellaneous Technical Amendments in Relation to Tax

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Finance Act 2007 (No. 11)

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