icon-grid
Better Regulation logo
Table of Contents

Table of Contents

Expand all headings Collapse all headings Expand side bar Collapse side bar
Finance (No. 2) Act, 1992 (No. 28)Introductory TextActs Referred toPart I Income Tax and Corporation Tax (ss. 1-3)1. Amendment of section 41 (basis of relief from corporation tax) of Finance Act, 1980.2. Amendment of section 45 (distributions) of Finance Act, 1980.3. Amendment of provisions relating to interest payments by certain deposit takers.Part II Customs and Excise (ss. 4-27)Chapter I Registration and Taxation of Vehicles (ss. 4-17)4. "Act of 1992" (Chapter I).5. Amendment of Part II (customs and excise) of Act of 1992.6. Amendment of section 130 (interpretation) of Act of 1992.7. Amendment of section 131 (registration of vehicles by Revenue Commissioners) of Act of 1992.8. Amendment of section 132 (charge of excise duty) of Act of 1992.9. Amendment of section 133 (chargeable value) of Act of 1992.10. Amendment of section 134 (permanent reliefs) of Act of 1992.11. Amendment of section 135 (temporary exemption from registration) of Act of 1992.12. Amendment of section 136 (authorisation of manufacturers, distributors and dealers and periodic payment of duty) of Act of 1992.13. Amendment of section 139 (offences and penalties) of Act of 1992.14. Amendment of section 141 (regulations) of Act of 1992.15. Amendment of section 142 (powers of officers) of Act of 1992.16. Amendment of section 143 (transitional provisions) of Act of 1992.17. Amendment of section 92 (tax concessions for disabled drivers etc.) of Finance Act, 1989.Chapter II Excise Duties on, and Licensing of, Vehicles (ss. 18-23)18. Interpretation (Chapter II).18A. Minister for Transport, Tourism and Sport as licensing authority.19. Regulations.20. Provisions in relation to excise duty and licences under Act of 1952.20A.20B. Non-use declaration.20C. Offence relating to non-use declaration.21. Trade licences.22. Amendment of Act of 1952.23. Repeals.Chapter III Miscellaneous (ss. 24-27)24. Interpretation (Chapter III).25. Power of Commissioners to make certain regulations.26. Forfeiture under Regulations of 1992.27. Application of enactments.Part III Stamp Duties (s. 28)28. Cesser of certain provisions relating to levy on life insurance premiums and on investments in collective investment undertakings.Part IV Miscellaneous (ss. 29-30)29. Care and management of taxes and duties.30. Short title and construction.
Page Overview
Document Overview
Tools
Set a date to view the document
Text comparison options
Full text - Date 1 vs Date 2
Amendments requiring commencement - Current text vs Text requiring commencement
Draft proposed changes - Current text vs Text proposed by drafting documents
Coming soon: Any documents - Any document vs Another document at any date
Print / Export options
Current page
Whole document
Selected pages
Consolidated PDF of the entire document as of 26th December 2024
Export
Export line by line
Export provision to provision
Report template
Create report template
Alert me to changes
Manage alerts
Bookmarks
This page
This document
Manage bookmarks
Search within this document
View previous searches
Share
Get page link
Share via email application
PreviousNext
Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 18 December 1992 - onwards

4. "Act of 1992" (Chapter I).

In this Chapter "the Act of 1992" means the Finance Act, 1992.

PreviousNext