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Finance Act 2004 (No. 8)Introductory TextActs Referred toPart 1 Income Tax, Corporation Tax and Capital Gains Tax (ss. 1-42)Chapter 1 Interpretation (s. 1)1. Interpretation (Part 1).Chapter 2 Income Tax (ss. 2-16)2. Age exemption.3. Employee tax credit.4. Amendment of section 472C (relief for trade union subscriptions) of Principal Act.5. Amendment of Schedule 13 (accountable persons for purposes of Chapter 1 of Part 18) to Principal Act.6. Amendment of section 189 (payment in respect of personal injuries) of Principal Act.7. Exemption in respect of certain payments under employment law.8. Exemption in respect of certain benefits-in-kind.9. Amendment of Chapter 4 (collection and recovery of income tax on certain emoluments (PAYE system)) of Part 42 of Principal Act.10. Amendment of section 122 (preferential loan arrangements) of Principal Act.11. Amendment of section 470 (relief for insurance against expenses of illness) of Principal Act.12. Payments under Scéim na bhFoghlaimeoirí Gaeilge.13. Amendment of Chapter 2 (farming: relief for increase in stock values) of Part 23 of Principal Act.14. Amendment of section 664 (relief for certain income from leasing of farm land) of Principal Act.15. Amendment of Schedule 12 (employee share ownership trusts) to Principal Act.16. Occupational pension schemes.Chapter 3 Income Tax, Corporation Tax and Capital Gains Tax (ss. 17-32)17. Exemption from tax on certain income and gains.18. Amendment of Part 16 (income tax relief for investment in corporate trades business expansion scheme and seed capital scheme) of Principal Act.19. Transitional arrangements in relation to section 18(1)(a)(ii).20. Amendment of section 531 (payments to subcontractors in certain industries) of Principal Act.21. Amendment of section 659 (farming: allowances for capital expenditure on the construction of farm buildings, etc., for control of pollution) of Principal Act.22. Restriction of relief to individuals in respect of loans applied in acquiring interest in companies.23. Qualifying residential units.24. Qualifying hospitals and qualifying sports injuries clinics.25. Capital allowances for hotels, holiday camps and holiday cottages.26. Amendment of Part 10 (income tax and corporation tax: reliefs for renewal and improvement of certain urban areas, certain resort areas and certain islands) of Principal Act.27. Amendment of section 843 (capital allowances for buildings used for third level education purposes) of Principal Act.28. Amendment of section 481 (relief for investment in films) of Principal Act.29. Amendment of Chapter 1A (investment undertakings) of Part 27 of Principal Act.30. Amendment of Chapter 4 (certain offshore funds taxation and returns) of Part 27 of Principal Act.31. Amendment of Schedule 24 (relief from income tax and corporation tax by means of credit in respect of foreign tax) to Principal Act.32. Amendment of section 817C (restriction on deductibility of certain interest) of Principal Act.Chapter 4 Corporation Tax (ss. 33-42)33. Tax credit for research and development expenditure, etc.34. Amendment of section 831 (implementation of Council Directive No. 90/435/EEC concerning the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States) of Principal Act.35. Taxation of certain short-term leases plant and machinery.36. Amendment of section 434 (distributions to be taken into account and meaning of "distributable income", "investment income", "estate income", etc.) of Principal Act.37. Amendment of section 396B (relief for certain trading losses on a value basis) of Principal Act.38. Amendment of section 420B (group relief: relief for certain losses on a value basis) of Principal Act.39. Amendment of section 486B (relief for investment in renewable energy generation) of Principal Act.40. Amendment of Schedule 4 (exemption of specified non-commercial State sponsored bodies from certain tax provisions) to Principal Act.41. Exemption from tax for certain interest and royalties payments.42. Exemption from tax in the case of gains on certain disposals of shares.Part 2 Excise (ss. 43-53)43. Amendment of Chapter 1 (alcohol products tax) of Part 2 of Finance Act 2003, etc.44. Amendment of section 93 (offences in relation to keeping, selling or delivering of unexcised spirits) of Finance Act 2003.45. Tobacco products.46. Amendment of section 104 (reliefs) of Finance Act 2001.47. Amendment of section 124A (administrative penalties) of Finance Act 2001.48. Rates of mineral oil tax.49. Amendment of section 94 (interpretation) of Finance Act 1999.50. Biofuel pilot projects.51. Amendment of section 100 (reliefs from mineral oil tax for certain mineral oils) of Finance Act 1999.52. Amendment of section 6 of Roads Act 1920.53. Amendment of section 141 (regulations) of Finance Act 1992.Part 3 Value-Added Tax (ss. 54-65)54. Interpretation (Part 3).55. Amendment of section 1 (interpretation) of Principal Act.56. Amendment of section 3 (supply of goods) of Principal Act.57. Amendment of section 4 (special provisions in relation to the supply of immovable goods) of Principal Act.58. Amendment of section 8 (taxable persons) of Principal Act.59. Amendment of section 11 (rates of tax) of Principal Act.60. Amendment of section 12 (deduction for tax borne or paid) of Principal Act.61. Amendment of section 12A (special provisions for tax invoiced by flat-rate farmers) of Principal Act.62. Amendment of section 15B (goods in transit (additional provisions)) of Principal Act.63. Amendment of section 17 (invoices) of Principal Act.64. Amendment of First Schedule to Principal Act.65. Amendment of Fourth Schedule to Principal Act.Part 4 Stamp Duties (ss. 66-75)66. Interpretation (Part 4).67. Amendment of section 73 (exemptions) of Principal Act.68. Amendment of section 80 (reconstructions or amalgamations of companies) of Principal Act.69. Amendment of section 81 (young trained farmers) of Principal Act.70. Further relief from stamp duty in respect of transfers to young trained farmers.71. Amendment of section 91 (new dwellinghouses and apartments with floor area certificate) of Principal Act.72. New dwellinghouses and apartments with floor area compliance certificate.73. Amendment of section 92 (new dwellinghouses and apartments with no floor area certificate) of Principal Act.74. Intellectual property.75. Amendment of section 125 (certain premiums of insurance) of Principal Act.Part 5 Capital Acquisitions Tax (ss. 76-79)76. Interpretation (Part 5).77. Amendment of section 2 (general interpretation) of Principal Act.78. Amendment of section 93 (relevant business property) of Principal Act.79. Amendment of section 106 (arrangements for relief from double taxation) of Principal Act.Part 6 Miscellaneous (ss. 80-94)80. Interpretation (Part 6).81. Sale of certain objects to Commissioners of Public Works in Ireland.82. Amendment of section 912A (information for tax authorities in other territories) of Principal Act.83. Amendment of Part 22 (provisions relating to dealing in or developing land and disposals of development land) of Principal Act.84. Amendment of section 962 (recovery by sheriff or county registrar) of Principal Act.85. Amendment of section 1003 (payment of tax by means of donation of heritage items) of Principal Act.86. Information in respect of certain tax expenditures.87. Amendment of Chapter 4 (revenue powers) of Part 38 of Principal Act.88. Amendment of section 908A (revenue offence: power to obtain information from financial institutions) of Principal Act.89. Miscellaneous technical amendments in relation to tax.90. Taxation of savings income in the form of interest payments.91. Deferred surrender to Central Fund.92. Capital Services Redemption Account.93. Care and management of taxes and duties.94. Short title, construction and commencement.Schedule 1 Exemption from Tax for certain Interest and Royalties PaymentsSchedule 2 Rates of Excise Duty on Tobacco ProductsSchedule 3 Miscellaneous Technical Amendments in Relation to TaxSchedule 4 Taxation of Savings Income in the form of Interest Payments
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Version status: | Document consolidation status: Updated to reflect all known changes
Version date: 25 March 2004 - onwards

Introductory Text

Number 8 of 2004

AN ACT TO PROVIDE FOR THE IMPOSITION, REPEAL, REMISSION, ALTERATION AND REGULATION OF TAXATION, OF STAMP DUTIES AND OF DUTIES RELATING TO EXCISE AND OTHERWISE TO MAKE FURTHER PROVISION IN CONNECTION WITH FINANCE INCLUDING THE REGULATION OF CUSTOMS.

[25th March 2004]

BE IT ENACTED BY THE OIREACHTAS AS FOLLOWS:

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