Finance Act 2012 (No. 9)

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

Published date: 31 March 2012

Consolidation Status: Updated to reflect all known changes

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	Introductory Text
	Acts Referred to
	Part 1 Income Levy, Universal Social Charge, Income Tax, Corporation Tax and Capital Gains Tax (ss. 1-67)
	Chapter 1 Interpretation (s. 1)
In force	1. Interpretation (Part 1).
	Chapter 2 Universal Social Charge (ss. 2-3)
In force	2. Universal social charge: miscellaneous amendments.
In force	3. Universal social charge: surcharge on use of property incentives.
	Chapter 3 Income Levy and Income Tax (ss. 4-18)
In force	4. Share-based remuneration.
In force	5. Amendment of Schedule 23A (specified occupations and professions) to Principal Act.
In force	6. Amendment of section 470B (age-related relief for health insurance premiums) of Principal Act, etc.
In force	7. Amendment of section 126 (tax treatment of certain benefits payable under Social Welfare Acts) of Principal Act.
In force	8. Relief for key employees engaged in research and development activities.
In force	9. Amendment of section 244 (relief for interest paid on certain home loans) of Principal Act.
In force	10. Amendment of section 472A (relief for the long term unemployed) of Principal Act.
In force	11. Amendment of section 473A (relief for fees paid for third level education, etc.) of Principal Act.
In force	12. Deduction for income earned in certain foreign states.
In force	13. Amendment of section 825B (repayment of tax where earnings not remitted) of Principal Act.
In force	14. Special assignee relief programme.
In force	15. Provisions relating to PAYE.
In force	16. Changes relating to tax relief for lessors, carried forward losses and balancing charges.
In force	17. Provisions in relation to property incentives and capital allowances.
In force	18. Retirement benefits.
	Chapter 4 Income Tax, Corporation Tax and Capital Gains Tax (ss. 19-44)
In force	19. Amendment of section 176 (purchase of unquoted shares by issuing company or its subsidiary) of Principal Act.
In force	20. Farm taxation.
In force	21. Amendment of Schedule 13 (accountable persons for purposes of Chapter 1 of Part 18) to Principal Act.
In force	22. Relevant contracts tax.
In force	23. Amendment of section 482 (relief for expenditure on significant buildings and gardens) of Principal Act.
In force	24. Amendment of section 481 (relief for investment in films) of Principal Act.
In force	25. Amendment of section 486B (relief for investment in renewable energy generation) of Principal Act.
In force	26. Income tax relief for investment in corporate trades - employment and investment incentive and seed capital scheme.
In force	27. Amendment of Part 29 (patents, scientific and certain other research, know-how and certain training) of Principal Act.
In force	28. Life assurance policies and investment funds: rates.
In force	29. Amendment of Chapter 5 (policyholders - new basis) of Part 26 of Principal Act.
In force	30. Undertakings for collective investment and unit holders.
In force	31. Amendment of section 739D (gain arising on a chargeable event) of Principal Act.
In force	32. Amendment of section 739G (taxation of unit holders in investment undertakings) of Principal Act.
In force	33. Amalgamations of investment undertakings and offshore funds.
In force	34. Amendment of section 747E (disposal of an interest in offshore funds) of Principal Act.
In force	35. Scheme of migration and amalgamation.
In force	36. Amendment of Part 8 (annual payments, charges and interest) of Principal Act.
In force	37. Amendment of Part 8A (specified financial transactions) of Principal Act.
In force	38. Withholding tax relating to certain dividends and interest.
In force	39. Amendment of section 198 (certain interest not to be chargeable) of Principal Act.
In force	40. Amendment of section 80A (taxation of certain short-term leases plant and machinery) of Principal Act.
In force	41. Amendment of section 110 (securitisation) of Principal Act.
In force	42. Application of section 130 of Principal Act to certain non-yearly interest.
In force	43. Income tax on payments by non-resident companies.
In force	44. Emissions allowances.
	Chapter 5 Corporation Tax (ss. 45-54)
In force	45. Amendment of section 486C (relief from tax for certain start-up companies) of Principal Act.
In force	46. Amendment of Schedule 4 (exemption of specified non-commercial state-sponsored bodies from certain tax provisions) to Principal Act.
In force	47. Amendment of section 411 (surrender of relief between members of groups and consortia) of Principal Act.
In force	48. Amendment of section 835D (principles for constructing rules in accordance with OECD guidelines) of Principal Act.
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 77 (miscellaneous special rules for computation of income) of Principal Act.
In force	51. Mergers where a company is dissolved without going into liquidation.
In force	52. Unilateral relief (leasing income).
In force	53. Amendment of section 21B (tax treatment of certain dividends) of Principal Act.
In force	54. Consequential amendments to Principal Act on expiration of scheme of relief for certain manufacturing companies.
	Chapter 6 Capital Gains Tax (ss. 55-67)
In force	55. Capital gains: rate of charge.
In force	56. Amendment of section 533 (location of assets) of Principal Act.
In force	57. Amendment of section 562 (contingent liabilities) of Principal Act.
In force	58. Certain share transactions with investment undertakings.
In force	59. Amendment of section 598 (disposals of business or farm on "retirement") of Principal Act.
In force	60. Amendment of section 599 (disposals within family of business or farm) 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 613 (miscellaneous exemptions for certain kinds of property) of Principal Act.
In force	63. Amendment of Schedule 15 (list of bodies for purposes of section 610) to Principal Act.
In force	64. Relief for certain disposals of land or buildings.
In force	65. Exclusion of foreign currency as asset of certain companies.
In force	66. Amendment of section 579 (non-resident trusts) of Principal Act.
In force	67. Exemption for proceeds of disposal by sports bodies.
	Part 2 Excise (ss. 68-83)
In force	68. Mineral oil tax: carbon charge.
In force	69. Rates of tobacco products tax.
In force	70. Amendment of Chapter 1 (interpretation, liability and payment) of Part 2 of Finance Act 2001.
In force	71. Amendment of Chapter 2A (intra-European Union movement under a suspension arrangement) of Part 2 of Finance Act 2001.
In force	72. Amendment of Chapter 3 (offences, penalties and proceedings) of Part 2 of Finance Act 2001.
In force	73. Amendment of Chapter 4 (powers of officers) of Part 2 of Finance Act 2001.
In force	74. Amendment of Chapter 5 (miscellaneous) of Part 2 of Finance Act 2001.
In force	75. Amendment of Chapter 1 (alcohol products tax) of Part 2 of Finance Act 2003.
In force	76. Amendment of Chapter 3 (tobacco products tax) of Part 2 of Finance Act 2005.
In force	77. Amendment of Chapter 1 (consolidation and modernisation of betting law) of Part 2 of Finance Act 2002.
In force	78. Amendment of Chapter 1 (mineral oil tax) of Part 2 of Finance Act 1999.
In force	79. Amendment of section 65 (cesser of application of mineral oil tax to coal) of Finance Act 2010.
In force	80. Amendment of Chapter 1 (electricity tax) of Part 2 of Finance Act 2008.
In force	81. Amendment of Chapter 2 (natural gas carbon tax) of Part 3 of Finance Act 2010.
In force	82. Amendment of Chapter 3 (solid fuel carbon tax) of Part 3 of Finance Act 2010.
In force	83. Vehicle registration tax.
	Part 3 Value-Added Tax (ss. 84-95)
In force	84. Interpretation (Part 3).
In force	85. Ministerial orders.
In force	86. Supplies of construction services between connected persons - reverse charge.
In force	87. Amendment of section 46 (rates of tax) of Principal Act.
In force	88. Amendment of section 66 (issue of invoices and other documents) of Principal Act.
In force	89. Amendment of section 84 (duty to keep records) of Principal Act.
In force	90. Amendment of section 95 (transitional measures for supplies of immovable goods) of Principal Act.
In force	91. Amendment of section 111 (assessment of tax due) of Principal Act.
In force	92. Interest payable in certain circumstances.
In force	93. Amendment of section 115 (penalties generally) of Principal Act.
In force	94. Amendment of Schedule 2 (zero-rated goods and services) to Principal Act.
In force	95. Amendment of Schedule 3 (goods and services chargeable at the reduced rate) to Principal Act.
	Part 4 Stamp Duties (ss. 96-107)
In force	96. Interpretation (Part 4).
In force	97. Reduction of duty chargeable on non-residential property.
In force	98. Relief for clearing houses.
In force	99. Merger of companies.
In force	100. Amendment of provisions relating to the international financial services industry.
In force	101. Carbon offsets.
In force	102. Amendment of section 101 (intellectual property) of Principal Act.
In force	103. Grangegorman Development Agency.
In force	104. Amendment of section 123B (cash, combined and debit cards) of Principal Act.
In force	105. Levies on certain institutions.
In force	106. Amendment of Schedule 2B (qualifications for applying for relief from stamp duty in respect of transfers to young trained farmers) to Principal Act.
In force	107. Modernisation of stamping of instruments: introduction of self assessment and consequential changes, etc.
	Part 5 Capital Acquisitions Tax (ss. 108-116)
In force	108. Interpretation (Part 5).
In force	109. Amendment of Schedule 2 (computation of tax) to Principal Act.
In force	110. Amendment of section 2 (interpretation) of Principal Act.
In force	111. Amendment of provisions relating to discretionary trusts.
In force	112. Amendment of section 36 (dispositions involving powers of appointment) of Principal Act.
In force	113. Amendment of provisions relating to heritage property.
In force	114. Amendment of section 89 (provisions relating to agricultural property) of Principal Act.
In force	115. Modernisation of capital acquisitions tax administration: miscellaneous amendments.
In force	116. Amendment of provision relating to payment of tax and filing return and consequential amendments.
	Part 6 Miscellaneous (ss. 117-141)
In force	117. Interpretation (Part 6).
In force	118. Amendment of section 886 (obligation to keep certain records) of Principal Act.
In force	119. Amendment of section 912A (information for tax authorities in other countries) of Principal Act.
In force	120. Amendment of section 851A (confidentiality of taxpayer information) of Principal Act.
In force	121. Returns of certain information by investment undertakings.
In force	122. Returns of payment transactions by payment settlers.
In force	123. Amendment of section 898K (special arrangements for certain securities) of Principal Act.
In force	124. Amendment of section 1077E (penalty for deliberately or carelessly making incorrect returns, etc.) of Principal Act.
In force	125. Power of Collector-General to require certain persons to provide return of property.
In force	126. Security for certain taxes.
In force	127. Order to produce documents or provide information.
In force	128. Repayments and offsets of tax.
In force	129. Modernisation of Direct Taxes Assessing Rules including rules for Self Assessment.
In force	130. Amendment of section 811 (transactions to avoid liability to tax) of Principal Act.
In force	131. Miscellaneous amendments relating to administration.
In force	132. Amendment of section 195 (exemption of certain earnings of writers, composers and artists) of Principal Act.
In force	133. Amendment of section 884 (returns of profits) of Principal Act.
In force	134. Miscellaneous amendments: civil partners.
In force	135. Cesser of section 161 of Finance Act 2010.
In force	136. Amendment of section 531AA (interpretation (Part 18C)) of Principal Act.
In force	137. 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	138. Miscellaneous technical amendments in relation to tax.
Repealed	139. Capital Services Redemption Account.
In force	140. Care and management of taxes and duties.
In force	141. Short title, construction and commencement.
In force	Schedule 1 Consequential Amendments to Principal Act on Expiration of the Scheme of Relief for Certain Manufacturing Companies
In force	Schedule 2 Reduction of Duty Chargeable on Non-residential Property
In force	Schedule 3 Modernisation of Stamping of Instruments: Introduction of Self Assessment and Consequential Changes, etc.
	Schedule 4 Modernisation of Direct Taxes Assessing Rules Including Rules for Self Assessment
In force	Schedule 4, Part 1 Amendment of the Taxes Consolidation Act 1997
In force	Schedule 4, Part 2 Amendment of the Taxes Consolidation Act 1997 consequential on the deletion of Parts 39 and 41 and the insertion of Part 41A
In force	Schedule 5 Miscellaneous Amendments: Provisions Relating to Administration
In force	Schedule 6 Miscellaneous Technical Amendments in Relation to Tax

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Finance Act 2012 (No. 9)

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