Finance Act 2010 (No. 5)

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

Published date: 3 April 2010

Consolidation Status: Updated to reflect all known changes

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	Introductory Text
	Acts Referred to
	Part 1 Cost Benefit Analysis of Tax Expenditures (s. 1)
In force	1. Cost benefit analysis of tax expenditures.
	Part 2 Income Levy, Income Tax, Corporation Tax and Capital Gains Tax (ss. 2-63)
	Chapter 1 Interpretation (s. 2)
In force	2. Interpretation (Part 2).
	Chapter 2 Income Levy (s. 3)
In force	3. Income levy.
	Chapter 3 Income Tax (ss. 4-23)
In force	4. Amendment of section 122 (preferential loan arrangements) of Principal Act.
In force	5. Cesser of certain reliefs.
In force	6. Amendment of section 469 (relief for health expenses) 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 997A (credit in respect of tax deducted from emoluments of certain directors) of Principal Act.
In force	9. Amendment of section 71 (foreign securities and possessions) of Principal Act.
In force	10. Amendment of section 825B (repayment of tax where earnings not remitted) of Principal Act.
In force	11. Amendment of section 825A (reduction in income tax for certain income earned outside the State) of Principal Act.
In force	12. Amendment of section 477 (relief for service charges) of Principal Act.
In force	13. Amendment of section 216A (rent-a-room relief) of Principal Act.
In force	14. Amendment of section 667B (new arrangements for qualifying farmers) of Principal Act.
In force	15. Amendment of section 384 (relief under Case V for losses) of Principal Act.
In force	16. Retirement benefits.
In force	17. Amendment of section 128D (tax treatment of directors of companies and employees who acquire restricted shares) of Principal Act.
In force	18. Information in respect of awards of shares.
In force	19. Amendment of Schedule 11 (profit sharing schemes) to Principal Act.
In force	20. Amendment of section 470B (age-related relief for health insurance premiums) of Principal Act.
In force	21. Income tax: restriction on use of losses on approved buildings.
In force	22. Amendment of Schedule 13 (accountable persons for purposes of Chapter 1 of Part 18) to Principal Act.
In force	23. Limitation on amount of certain reliefs used by certain high income individuals.
	Chapter 4 Income Tax, Corporation Tax and Capital Gains Tax (ss. 24-42)
In force	24. Provisions relating to charities and donations to approved bodies.
In force	25. Amendment of Part 22 (provisions relating to dealing in or developing land and disposals of development land) of Principal Act.
In force	26. Amendment of section 843A (capital allowances for buildings used for certain childcare purposes) of Principal Act.
Not yet in force	27. Mid-Shannon corridor tourism infrastructure investment scheme.
In force	28. Payment of tax by means of donation of heritage property.
In force	29. Payments to subcontractors in certain industries.
In force	30. Amendment of section 731 (chargeable gains accruing to unit trusts) of Principal Act.
In force	31. Amendment of Part 27 (unit trusts and offshore funds) of Principal Act.
In force	32. Amendment of section 1035A (relieving provision to section 1035) of Principal Act.
In force	33. Dividend withholding tax.
In force	34. Amendment of section 175 (purchase of own shares by quoted company) of Principal Act.
In force	35. Amendment of Part 3 (provisions relating to the Schedule C charge and government and other public securities) of Principal Act.
In force	36. Amendment of section 299 (allowances to lessees) of Principal Act.
In force	37. Amendment of Chapter 4 (interest payments by certain deposit takers) of Part 8 of Principal Act.
In force	38. Amendment of section 481 (relief for investment in films) of Principal Act.
In force	39. Specified financial transactions.
In force	40. Interest payments to residents in relevant territories.
In force	41. Credit for foreign tax.
In force	42. Transfer pricing.
	Chapter 5 Corporation Tax (ss. 43-55)
In force	43. Intangible assets, etc.
In force	44. Acceleration of wear and tear allowances for certain energy-efficient equipment.
In force	45. Amendment of section 486C (relief from tax for certain start-up companies) of Principal Act.
In force	46. Unilateral relief (royalty income).
In force	47. Carry forward of unrelieved foreign tax.
In force	48. Amendment of section 847 (tax relief for certain branch profits) of Principal Act.
In force	49. Dividends paid out of foreign profits.
In force	50. Foreign dividends.
In force	51. Assets transferred in course of scheme of reconstruction or amalgamation.
In force	52. Amendment of section 80A (taxation of certain short-term leases of plant and machinery) of Principal Act.
In force	53. Amendment of section 402 (foreign currency: tax treatment of capital allowances and trading losses of a company) of Principal Act.
In force	54. Amendment of section 766 (tax credit for research and development expenditure) of Principal Act.
In force	55. Tax treatment of certain royalties.
	Chapter 6 Capital Gains Tax (ss. 56-63)
In force	56. Amendment of section 542 (time of disposal and acquisition) of Principal Act.
In force	57. Amendment of section 590 (attribution to participators of chargeable gains accruing to non-resident company) of Principal Act.
In force	58. Amendment of section 598 (disposals of business or farm on "retirement") of Principal Act.
In force	59. Restrictions on allowable losses.
In force	60. Amendment of section 607 (Government and certain other securities) of Principal Act.
In force	61. Amendment of section 611 (disposals to State, public bodies and charities) of Principal Act.
In force	62. Amendment of section 958 (date for payment of tax) of Principal Act.
In force	63. Amendment of Schedule 15 (list of bodies for purposes of section 610) to Principal Act.
	Part 3 Customs and Excise (ss. 64-111)
	Chapter 1 Mineral Oil Tax Carbon Charge (ss. 64-65)
In force	64. Mineral oil tax carbon charge.
In force	65. Cesser of application of mineral oil tax to coal.
	Chapter 2 Natural Gas Carbon Tax (ss. 66-76)
In force	66. Definitions (Chapter 2).
In force	67. Charging and rates of natural gas carbon tax.
In force	68. Liability to pay natural gas carbon tax.
In force	69. Registration of natural gas suppliers.
In force	70. Returns and payment by natural gas suppliers.
In force	71. Reliefs from natural gas carbon tax.
In force	72. Repayments of natural gas carbon tax.
In force	73. Offence and penalty (Chapter 2).
In force	74. Regulations (Chapter 2).
In force	75. Care and management (Chapter 2).
In force	76. Commencement (Chapter 2).
	Chapter 3 Solid Fuel Carbon Tax (ss. 77-87)
In force	77. Interpretation (Chapter 3).
In force	78. Charging and rates of solid fuel carbon tax.
In force	79. Liability to pay solid fuel carbon tax.
In force	80. Registration of solid fuel suppliers.
In force	81. Returns and payment by solid fuel suppliers.
In force	82. Reliefs from solid fuel carbon tax.
In force	82A. Relief for biomass content of solid fuel.
In force	83. Repayments of solid fuel carbon tax.
In force	84. Offence and penalty (Chapter 3).
In force	85. Regulations (Chapter 3).
In force	86. Care and management (Chapter 3).
In force	87. Commencement (Chapter 3).
	Chapter 4 Miscellaneous (ss. 88-111)
In force	88. Rates of alcohol products tax.
In force	89. Amendment of section 98A (relief for biofuel) of Finance Act 1999.
In force	90. Amendment of Chapter 1 (mineral oil tax) of Part 2 of Finance Act 1999.
In force	91. Amendment of Chapter 3 (tobacco products tax) of Part 2 of Finance Act 2005.
In force	92. Amendment of Chapter 1 (alcohol products tax) of Part 2 of Finance Act 2003.
In force	93. Amendment of Part 2 (consolidation and modernisation of general excise law) of Finance Act 2001.
In force	94. Amendment of section 34 (amendments relative to penalties) of Finance Act 1963.
Repealed	95. Section 186 (illegally importing) of Customs Consolidation Act 1876 and penalties for offences.
Repealed	96. Amendment of section 3 (penalty for illegally exporting goods) of Customs Act 1956.
In force	97. Provision of information relating to persons, conveyances and goods.
In force	98. Amendment of section 102 (penalties for certain mineral oil tax offences) of Finance Act 1999.
In force	99. Amendment of section 119 (penalties for certain excise offences) of Finance Act 2001.
In force	100. Amendment of section 79 (penalties for certain alcohol products tax offences) of Finance Act 2003.
In force	101. Amendment of section 78 (penalties for certain tobacco products tax offences) of Finance Act 2005.
In force	102. Amendment of section 130 (interpretation) of Finance Act 1992.
In force	103. Amendment of section 130B (delegation of certain powers of the Revenue Commissioners) of Finance Act 1992.
In force	104. Amendment of section 131 (registration of vehicles by Revenue Commissioners) of Finance Act 1992.
In force	105. Amendment of section 132 (charge of excise duty) of Finance Act 1992.
In force	106. Amendment of section 135 (temporary exemption from registration) of Finance Act 1992.
In force	107. Repayment of amounts of vehicle registration tax in respect of the registration of certain new vehicles.
In force	108. Remission or repayment in respect of vehicle registration tax on certain plug-in hybrid electric vehicles, certain electric vehicles and certain electric motorcycles.
In force	109. Authorisation of competent persons.
In force	110. Amendment of section 141 (regulations) of Finance Act 1992.
In force	111. Return of motor insurance particulars.
	Part 4 Value-Added Tax (ss. 112-133)
Repealed	112. Interpretation (Part 4).
Repealed	113. Amendment of section 1 (interpretation) of Principal Act.
Repealed	114. Amendment of section 4B (supplies of immovable goods) of Principal Act.
Repealed	115. Amendment of section 4C (transitional measures for supplies of immovable goods) of Principal Act.
Repealed	116. Amendment of section 5 (supply of services) of Principal Act.
Repealed	117. Amendment of section 8 (accountable persons) of Principal Act.
Repealed	118. Amendment of section 10 (amount on which tax is chargeable) of Principal Act.
Repealed	119. Amendment of section 10A (margin scheme goods) of Principal Act.
Repealed	120. Amendment of section 10B (special scheme for auctioneers) of Principal Act.
Repealed	121. Amendment of section 11 (rates of tax) of Principal Act.
Repealed	122. Amendment of section 12B (special scheme for means of transport supplied by taxable dealers) of Principal Act.
Repealed	123. Amendment of section 12C (special scheme for agricultural machinery) of Principal Act.
Repealed	124. Amendment of section 13 (remission of tax on goods exported, etc.) of Principal Act.
Repealed	125. Amendment of section 15 (charge of tax on imported goods) of Principal Act.
Repealed	126. Amendment of section 16 (duty to keep records) of Principal Act.
Repealed	127. Amendment of section 17 (invoices) of Principal Act.
Repealed	128. Amendment of section 26 (penalties generally) of Principal Act.
Repealed	129. Addition of Schedule 7 to Principal Act.
Repealed	130. Substitution of First and Second Schedules to Principal Act.
Repealed	131. Consequential amendment of Value-Added Tax Act 1972.
Repealed	132. Pre-consolidation amendments and repeals (Part 4).
Repealed	133. Supply of greenhouse gas emission allowances.
	Part 5 Stamp Duties (ss. 134-141)
In force	134. Interpretation (Part 5).
In force	135. Information exchange with Property Registration Authority.
In force	136. Conveyance in consideration of debt.
In force	137. Certain investment certificates.
In force	138. Funds: reorganisation.
In force	139. Levy on certain life insurance premiums.
In force	140. Levy on authorised insurers.
In force	141. Amendment of Schedule 2B (qualifications for applying for relief from stamp duty in respect of transfers to young trained farmers) to Principal Act.
	Part 6 Capital Acquisitions Tax (ss. 142-147)
In force	142. Interpretation (Part 6).
In force	143. Amendment of section 57 (overpayment of tax) of Principal Act.
In force	144. Exemption of certain investment entities.
In force	145. Amendment of section 82 (exemption of certain receipts) of Principal Act.
In force	146. Amendment of section 89 (provisions relating to agricultural property) of Principal Act.
In force	147. Modernisation of capital acquisitions tax administration.
	Part 7 Miscellaneous (ss. 148-165)
In force	148. Interpretation (Part 7).
In force	149. Amendment of Part 33 (anti-avoidance) of Principal Act.
In force	150. Domicile levy.
In force	151. Cesser of section 825 (residence treatment of donors of gifts to the State) of Principal Act.
In force	152. Provision of information by Commission for Taxi Regulation.
In force	153. Revenue powers.
In force	154. Provision of information by National Asset Management Agency.
In force	155. Amendment of section 1078 (revenue offences) of Principal Act.
In force	156. Tax clearance certificates.
In force	157. Amendment of section 826 (agreements for relief from double taxation) of Principal Act.
In force	158. Amendment of Schedule 24A (arrangements made by the Government with the government of any territory outside the State in relation to affording relief from double taxation and exchanging information in relation to tax) to Principal Act.
In force	159. Miscellaneous technical amendments in relation to tax.
In force	160. Amendment of section 1 (definitions) of Provisional Collection of Taxes Act 1927.
In force	161. Gifts to the State by certain donors.
Repealed	162. Capital Services Redemption Account.
Repealed	163. Amendment of Bretton Woods Agreements Act 1957.
In force	164. Care and management of taxes and duties.
In force	165. Short title, construction and commencement.
In force	Schedule 1 Rates of Solid Fuel Carbon Tax
Repealed	Schedule 2 Consequential Amendment of Value-Added Tax Act 1972
Repealed	Schedule 3 Pre-consolidation amendments and repeals (Part 4)
In force	Schedule 4 Miscellaneous Technical Amendments in Relation to Tax

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Finance Act 2010 (No. 5)

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