Finance Act, 1993 (No. 13)

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

Published date: 17 June 1993

Consolidation Status: Updated to reflect all known changes

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	Introductory Text
	Acts Referred to
	Part I Income Tax, Income Levy, Corporation Tax and Capital Gains Tax (ss. 1-51)
	Chapter I Income Tax (ss. 1-8)
Repealed	1. Amendment of provisions relating to exemption from income tax.
Repealed	2. Alteration of rates of income tax.
Repealed	3. Personal reliefs.
Repealed	4. Amendment of section 6 (special allowance in respect of P.R.S.I. for 1982-83) of Finance Act, 1982.
Repealed	5. Amendment of provisions relating to relief in respect of interest.
Repealed	6. Amendment of section 11 (restriction of relief to individuals on loans applied in acquiring shares in companies) of Finance Act, 1990.
Repealed	7. Tax treatment of certain severance payments.
Repealed	8. Reliefs in respect of tax charged on payments on retirement, etc.
	Chapter II Income Levy (s. 9)
Repealed	9. Application of section 16 (income levy) of Finance Act, 1983, for 1993-94.
	Chapter III Taxation of Married Persons (s. 10)
Repealed	10. Taxation of married persons.
	Chapter IV Taxation of Savings and Investment (ss. 11-24)
Repealed	11. Amendment of Part III (special classes of companies) of Corporation Tax Act, 1976.
Repealed	12. Life assurance companies: transitional provisions.
Repealed	13. Special investment schemes.
Repealed	14. Special portfolio investment accounts.
Repealed	15. Amendment of provisions relating to interest payments by certain deposit takers.
Repealed	16. Limits to special investments.
Repealed	17. Undertakings for collective investment.
Repealed	18. Taxation of unit holders in undertakings for collective investment.
Repealed	19. Amendment of section 31 (unit trusts) of the Capital Gains Tax Act, 1975.
Repealed	20. Amendment of section 18 (taxation of collective investment undertakings) of Finance Act, 1989.
Repealed	21. Life assurance companies: amendment of section 29 (taxation of income deemed to arise on certain sales of securities) of Finance Act, 1984.
Repealed	22. Life assurance companies: amendment of section 16 (relief for trading losses other than terminal losses) of Corporation Tax Act, 1976.
Repealed	23. Amendment of section 33A Corporation Tax Act, 1976.
Repealed	24. Foreign life assurance and deferred annuities: taxation and returns.
	Chapter V Investment Incentive Schemes (ss. 25-27)
Repealed	25. Amendment of Chapter III (Income Tax: Relief for Investment in Corporate Trades) of Part I of Finance Act, 1984.
Repealed	26. Amendment of section 12 (relief for new shares purchased on issue by employees) of Finance Act, 1986.
Repealed	27. Relief for individuals on certain reinvestment.
	Chapter VI Income Tax, Corporation Tax and Capital Gains Tax (ss. 28-38)
Repealed	28. Farming: amendment of provisions relating to relief in respect of increase in stock values.
Repealed	29. Application of section 19 (relief for expenditure on significant buildings) of Finance Act, 1982.
Repealed	30. Amendment of Chapter V (Urban Renewal: Relief from Income Tax and Corporation Tax) of Part I of Finance Act, 1986.
Repealed	31. Amendment of section 4 (relief for expenditure on certain buildings in designated areas) of Finance Act, 1989.
Repealed	32. Amendment of Chapter VII (Urban Renewal: Temple Bar and Other Areas) of Part I of Finance Act, 1991.
Repealed	33. Amendment of section 51 (application of certain allowances in relation to certain areas and certain expenditure) of Finance Act, 1988.
Repealed	34. Captial allowances: treatment of grants, etc.
Repealed	35. Transfer of shares held by certain societies to members of society.
Repealed	36. Amendment of section 56 (taxation of shares issued in lieu of cash dividends) of Finance Act, 1974.
Repealed	37. Údarás na Gaeltachta and small enterprise grants.
Repealed	38. Market Development Fund and Employment Subsidy Scheme.
	Chapter VII Corporation Tax (ss. 39-51)
Repealed	39. Amendment of section 6 (general scheme of corporation tax) of Corporation Tax Act, 1976.
Repealed	40. Amendment of section 18 (date for payment of tax) of Finance Act, 1988.
Repealed	41. Amendment of section 50 (returns and collection of advance corporation tax) of Finance Act, 1983.
Repealed	42. Amendment of section 1 (introduction for companies of corporation tax in place of income tax, corporation profits tax and capital gains tax) of Corporation Tax Act, 1976.
Repealed	43. Cesser of section 337 (savings banks) of Income Tax Act, 1967.
Repealed	44. Amendment of section 39 (meaning of "goods") of Finance Act, 1980.
Repealed	45. Amendment of section 84A (limitation on meaning of "distribution") of Corporation Tax Act, 1976.
Repealed	46. Tax credit for recipients of certain distributions.
Repealed	47. Taxation of certain foreign currency transactions.
Repealed	48. Amendment of section 35 (relief for investment in films) of Finance Act, 1987.
Repealed	49. Tax treatment of foreign trusts.
Repealed	50. Amendment of section 10A (restriction of certain charges on income) of Corporation Tax Act, 1976.
Repealed	51. Gifts to First Step.
	Part II Customs and Excise (ss. 52-80)
	Chapter I Registration and Taxation of Vehicles (ss. 52-56)
In force	52. "Act of 1992" (Chapter I).
In force	53. Amendment of section 130 (interpretation) of Act of 1992.
In force	54. Amendment of section 134 (permanent reliefs) of Act of 1992.
In force	55. Amendment of section 136 (authorisation of manufacturers, distributors and dealers and periodic payment of duty) of Act of 1992.
In force	56. Amendment of section 141 (regulations) of Act of 1992.
	Chapter II Excise Duties on, and Licensing of, Vehicles (ss. 57-64)
In force	57. Interpretation (Chapter II).
In force	58. Regulations.
Not yet in force	59. Extension of powers of licensing authorities in relation to grant of certain licences.
In force	60. Records.
In force	61. Evidence.
In force	62. Miscellaneous.
In force	63. Amendment of certain provisions relating to penalties for offences in relation to licensing and registration of vehicles.
In force	64. Amendment of the Act of 1920.
	Chapter III Miscellaneous (ss. 65-80)
In force	65. Interpretation (Chapter III).
In force	66. Tobacco products.
Repealed	67. Cider and perry.
Repealed	68. Wine and made wine.
Repealed	69. Hydrocarbons.
In force	70. Amendment of section 123 (rates of duty) of Finance Act, 1992.
In force	71. Gaming machine licence duty.
Repealed	72. Amendment of section 35 (hydrocarbons) of Finance Act, 1981.
Repealed	73. Duty on beer.
Repealed	74. Deferment of duty on beer.
Repealed	75. Deferment of duty on wine and made wine.
Repealed	76. Application of Article 5.2 of Council Directive No. 92/12/EEC.
In force	77. Spirits retailers' on-licences.
In force	78. Amendment of section 155 (spirits retailers' on-licences) of Finance Act, 1992.
In force	79. Tax clearance in relation to certain excise licences.
In force	80. Repeals and revocations (Chapter III).
	Part III Value-Added Tax (ss. 81-99)
Repealed	81. Interpretation (Part III).
Repealed	82. Amendment of section 3 (supply of goods) of Principal Act.
Repealed	83. Amendment of section 3A (intra-Community acquisition of goods) of Principal Act.
Repealed	84. Alcohol products.
Repealed	85. Amendment of section 8 (taxable persons) of Principal Act.
Repealed	86. Amendment of section 10 (amount on which tax is chargeable) of Principal Act.
Repealed	87. Amendment of section 11 (rates of tax) of Principal Act.
Repealed	88. Amendment of section 12 (deductions for tax borne or paid) of Principal Act.
Repealed	89. Amendment of section 12A (special provisions for tax invoiced by flat-rate farmers) of Principal Act.
Repealed	90. Supplies to, and intra-Community acquisitions and imports by, certain taxable persons.
Repealed	91. Amendment of section 17 (invoices) of Principal Act.
Repealed	92. Amendment of section 19 (tax due and payable) of Principal Act.
Repealed	93. Amendment of section 20 (refund of tax) of Principal Act.
Repealed	94. Amendment of First Schedule to Principal Act.
Repealed	95. Amendment of Second Schedule to Principal Act.
Repealed	96. Goods and services chargeable at the rate specified in section 11(1)(c) of Principal Act.
Repealed	97. Amendment of Sixth Schedule to Principal Act.
Repealed	98. Repeal of Seventh Schedule to Principal Act.
Repealed	99. Amendment of section 113 (use of electronic data processing) of Finance Act, 1986.
	Part IV Stamp Duties (ss. 100-106)
Repealed	100. Amendment of section 112 (stamp duty on transfers of building land) of Finance Act, 1990.
Repealed	101. Exemption from stamp duty of certain instruments.
Repealed	102. Amendment of section 203 (stamp duty in respect of cash cards) of Finance Act, 1992.
Repealed	103. Amendment of section 92 (levy on certain premiums of insurance) of Finance Act, 1982.
Repealed	104. Exchanges.
Repealed	105. Amendment of section 34 (stamp duty on certain conveyances and transfers) of Finance Act, 1978.
Repealed	106. Exemption from stamp duty of certain loan capital and securities.
	Part V Residential Property Tax (ss. 107-108)
In force	107. Clearance on sale of certain residential property.
In force	108. Amendment of section 112 (penalties) of Finance Act, 1983.
	Part VI Capital Acquisitions Tax (ss. 109-134)
	Chapter I Taxation of Assets Passing on Inheritance (Probate Tax) (ss. 109-119)
Repealed	109. Interpretation (Chapter I).
Repealed	110. Acquisitions by relevant trusts.
Repealed	111. Application of Principal Act.
Repealed	112. Exemptions.
Repealed	113. Computation of tax.
Repealed	114. Relief in respect of quick succession.
Repealed	115. Incidence.
Repealed	115A. Abatement and postponement of tax
Repealed	116. Payment of tax.
Repealed	117. Interest on tax.
Repealed	118. Postponement of tax.
Repealed	119. Application of section 85 of Finance Act, 1989, and section 133 of Finance Act, 1993.
	Chapter II Miscellaneous Amendments, etc. (ss. 120-134)
In force	120. Interpretation (Chapter II).
In force	121. Amendment of section 5 (gift deemed to be taken) of Principal Act.
In force	122. Amendment of section 6 (taxable gift) of Principal Act.
In force	123. Amendment of section 11 (inheritance deemed to be taken) of Principal Act.
In force	124. Amendment of section 12 (taxable inheritance) of Principal Act.
In force	125. Amendment of section 16 (market value of certain shares) of Principal Act.
In force	126. Amendment of section 90 (arrangements reducing value of company shares) of Finance Act, 1989.
In force	127. Construction of certain references in section 16 of Principal Act for purposes of "specified amount" in section 90 of Finance Act, 1989.
In force	128. Amendment of section 19 (value of agricultural property) of Principal Act.
In force	129. Amendment of section 34 (disposition by or to a company) of Principal Act.
In force	130. Amendment of Second Schedule (computation of tax) to Principal Act.
In force	131. Amendment of section 107 (application of Principal Act) of Finance Act, 1984.
In force	132. Amendment of section 104 (application of Principal Act) of Finance Act, 1986.
In force	133. Exemption of certain policies of assurance.
In force	134. Repeal, etc. (Chapter II).
	Part VII Miscellaneous (ss. 135-143)
Repealed	135. Capital Services Redemption Account.
In force	136. Repeal of certain reporting provisions relating to national debt.
In force	137. Amendment of section 54 (creation and issue of securities by Minister for Finance) of Finance Act, 1970.
In force	138. Holding and investment of moneys of Post Office Savings Bank Fund, etc.
In force	139. Foreign currency clearing accounts, etc.
Repealed	140. Amendment of section 242 (tax clearance in relation to certain licences) of Finance Act, 1992.
In force	141. Radio Telefís Éireann levy.
In force	142. Care and management of taxes and duties.
In force	143. Short title, construction and commencement.
	First Schedule Amendment of Enactments
Repealed	First Schedule, Part I Amendments Consequential on Changes in Rates of Tax
Repealed	First Schedule, Part II Amendments Consequential on Changes in Personal Reliefs
In force	Second Schedule Rates of Excise Duty on Tobacco Products
In force	Third Schedule Rates of Excise Duty on Cider and Perry
In force	Fourth Schedule Rates of Excise Duty on Wine and Made Wine
In force	Fifth Schedule Enactments Repealed

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Finance Act, 1993 (No. 13)

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