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Finance Act 2019 (No. 45)Introductory TextActs Referred toPart 1 Universal social charge, income tax, corporation tax and capital gains tax (ss. 1-38)Chapter 1 Interpretation (s. 1)1. Interpretation (Part 1)Chapter 2 Universal Social Charge (s. 2)2. Amendment of section 531AN of Principal Act (rate of charge)Chapter 3 Income Tax (ss. 3-17)3. Amendment of section 466A of Principal Act (home carer tax credit)4. Amendment of section 472AB of Principal Act (earned income tax credit)5. Sea-going naval personnel credit6. Benefit-in-kind: emissions-based calculations7. Amendment of section 204B of Principal Act (exemption in respect of compensation for certain living donors)8. Amendment of section 205A of Principal Act (Magdalen Laundry payments)9. Amendment of section 825C of Principal Act (special assignee relief programme)10. Amendment of section 823A of Principal Act (deduction for income earned in certain foreign states)11. Amendment of section 128F of Principal Act (key employee engagement programme)12. Amendment of section 1032 of Principal Act (restrictions on certain reliefs)13. Exemption of certain payments made or authorised by Child and Family Agency14. Exemption in respect of training allowance payments15. Exemption in respect of certain education-related payments16. Amendment of section 477C of Principal Act (help to buy)17. Amendment of section 774 of Principal Act (certain approved schemes: exemptions and reliefs)Chapter 4 Income Tax, Corporation Tax and Capital Gains Tax (ss. 18-27)18. Living City Initiative19. Amendment of Part 11C of Principal Act (emissions-based limits on capital allowances and expenses for certain road vehicles)20. Amendment of section 81 of Principal Act (general rule as to deductions)21. Amendment of Schedule 4 to Principal Act (exemption of specified non-commercial state sponsored bodies from certain tax provisions)22. Amendment of section 845C of Principal Act (treatment of Additional Tier 1 instruments)23. Amendment of section 130 of Principal Act (matters to be treated as distributions)24. Amendment of Part 6 of Principal Act (distributions and dividend withholding tax)25. Amendment of Chapter 2 of Part 29 of Principal Act (scientific and certain other research)26. Amendment of Part 16 of Principal Act (relief for investment in corporate trades)27. Transfer PricingChapter 5 Corporation Tax (ss. 28-34)28. Amendment of section 110 of Principal Act (securitisation)29. Amendment of Part 25A of Principal Act (real estate investment trusts)30. Irish real estate funds31. Hybrid mismatches32. Amendment of section 739J of Principal Act (investment limited partnerships)33. Amendment of section 1035A of Principal Act (relieving provision to section 1035)34. Amendment of Part 28 of Principal Act (purchase and sale of securities)Chapter 6 Capital Gains Tax (ss. 35-38)35. Amendment of section 604B of Principal Act (relief for farm restructuring)36. Amendment of section 616 of Principal Act (groups of companies: interpretation)37. Amendment of section 621 of Principal Act (depreciatory transactions in group)38. Amendment of provisions relating to exit taxPart 2 Excise (ss. 39-51)39. Rates of tobacco products tax40. Amendment of Chapter 1 of Part 2 of, and Schedules 2 and 2A to, Finance Act 1999 (mineral oil tax)41. Amendment of Chapter 1 of Part 2 of Finance Act 1999 (mineral oil tax)42. Amendment of section 99A of Finance Act 1999 (relief for qualifying road transport operators)43. Amendment of section 78A of Finance Act 2003 (relief for small breweries)44. Amendment of Schedule 2 to Finance Act 2008 (electricity tax)45. Amendment of section 67 of Finance Act 2010 (natural gas carbon tax rate)46. Amendment of section 78 of, and Schedule 1 to, Finance Act 2010 (solid fuel carbon tax)47. Amendment of Chapter 1 of Part 2 of Finance Act 2002 (betting duty relief)48. Amendment of section 96 of Finance Act 2001 (interpretation (Part 2))49. Amendment of section 130 of Finance Act 1992 (interpretation)50. Amendment of section 132 of Finance Act 1992 (charge of excise duty)51. Amendment of section 135C of Finance Act 1992 (remission or repayment in respect of vehicle registration tax, etc.)Part 3 Value-Added Tax (ss. 52-55)52. Interpretation (Part 3)53. Amendment of Chapter 1 of Part 8 of Principal Act (general provisions)54. Amendment of section 108 of Principal Act (inspection and removal of records)55. Amendment of Part 2 of Schedule 3 to Principal Act (goods and services chargeable at the reduced rate)Part 4 Stamp Duties (ss. 56-61)56. Interpretation (Part 4)57. Amendment of stamp duty rate on non-residential property58. Amendment of section 124B of Principal Act (certain premiums of life assurance)59. Amendment of section 125 of Principal Act (certain premiums of insurance)60. Amendment of section 126AA of Principal Act (further levy on certain financial institutions)61. Cancellation schemes of arrangementPart 5 Capital Acquisitions Tax (ss. 62-65)62. Interpretation (Part 5)63. Amendment of section 48 of Principal Act (affidavits and accounts)64. Amendment of section 86 of Principal Act (exemption relating to certain dwellings)65. Amendment of Schedule 2 to Principal Act (computation of tax)Part 6 Miscellaneous (ss. 66-76)66. Interpretation (Part 6)67. Mandatory automatic exchange of information in relation to reportable cross-border arrangements68. Amendment of Part 40A of Principal Act (appeals to Appeals Commissioners)69. Mutual agreement procedures70. Amendment of section 917K of Principal Act (hard copies)71. Amendment of section 990 of Principal Act (assessment of tax due)72. Amendment of section 1001 of Principal Act (liability to tax, etc. of holder of fixed charge on book debts of company)73. Amendment of Schedule 24A to Principal Act (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)74. Miscellaneous technical amendments in relation to tax75. Care and management of taxes and duties76. Short title, construction and commencementSchedule - Miscellaneous Technical Amendments in Relation to Tax
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Version status: In force | Document consolidation status: Updated to reflect all known changes
Published date: 22 December 2019

Finance Act 2019 (No. 45)

Introductory Text
Acts Referred to
Part 1 Universal social charge, income tax, corporation tax and capital gains tax (ss. 1-38)
Chapter 1 Interpretation (s. 1)
1. Interpretation (Part 1)
Chapter 2 Universal Social Charge (s. 2)
2. Amendment of section 531AN of Principal Act (rate of charge)
Chapter 3 Income Tax (ss. 3-17)
3. Amendment of section 466A of Principal Act (home carer tax credit)
4. Amendment of section 472AB of Principal Act (earned income tax credit)
5. Sea-going naval personnel credit
6. Benefit-in-kind: emissions-based calculations
7. Amendment of section 204B of Principal Act (exemption in respect of compensation for certain living donors)
8. Amendment of section 205A of Principal Act (Magdalen Laundry payments)
9. Amendment of section 825C of Principal Act (special assignee relief programme)
10. Amendment of section 823A of Principal Act (deduction for income earned in certain foreign states)
11. Amendment of section 128F of Principal Act (key employee engagement programme)
12. Amendment of section 1032 of Principal Act (restrictions on certain reliefs)
13. Exemption of certain payments made or authorised by Child and Family Agency
14. Exemption in respect of training allowance payments
15. Exemption in respect of certain education-related payments
16. Amendment of section 477C of Principal Act (help to buy)
17. Amendment of section 774 of Principal Act (certain approved schemes: exemptions and reliefs)
Chapter 4 Income Tax, Corporation Tax and Capital Gains Tax (ss. 18-27)
18. Living City Initiative
19. Amendment of Part 11C of Principal Act (emissions-based limits on capital allowances and expenses for certain road vehicles)
20. Amendment of section 81 of Principal Act (general rule as to deductions)
21. Amendment of Schedule 4 to Principal Act (exemption of specified non-commercial state sponsored bodies from certain tax provisions)
22. Amendment of section 845C of Principal Act (treatment of Additional Tier 1 instruments)
23. Amendment of section 130 of Principal Act (matters to be treated as distributions)
24. Amendment of Part 6 of Principal Act (distributions and dividend withholding tax)
25. Amendment of Chapter 2 of Part 29 of Principal Act (scientific and certain other research)
26. Amendment of Part 16 of Principal Act (relief for investment in corporate trades)
27. Transfer Pricing
Chapter 5 Corporation Tax (ss. 28-34)
28. Amendment of section 110 of Principal Act (securitisation)
29. Amendment of Part 25A of Principal Act (real estate investment trusts)
30. Irish real estate funds
31. Hybrid mismatches
32. Amendment of section 739J of Principal Act (investment limited partnerships)
33. Amendment of section 1035A of Principal Act (relieving provision to section 1035)
34. Amendment of Part 28 of Principal Act (purchase and sale of securities)
Chapter 6 Capital Gains Tax (ss. 35-38)
35. Amendment of section 604B of Principal Act (relief for farm restructuring)
36. Amendment of section 616 of Principal Act (groups of companies: interpretation)
37. Amendment of section 621 of Principal Act (depreciatory transactions in group)
38. Amendment of provisions relating to exit tax
Part 2 Excise (ss. 39-51)
39. Rates of tobacco products tax
40. Amendment of Chapter 1 of Part 2 of, and Schedules 2 and 2A to, Finance Act 1999 (mineral oil tax)
41. Amendment of Chapter 1 of Part 2 of Finance Act 1999 (mineral oil tax)
42. Amendment of section 99A of Finance Act 1999 (relief for qualifying road transport operators)
43. Amendment of section 78A of Finance Act 2003 (relief for small breweries)
44. Amendment of Schedule 2 to Finance Act 2008 (electricity tax)
45. Amendment of section 67 of Finance Act 2010 (natural gas carbon tax rate)
46. Amendment of section 78 of, and Schedule 1 to, Finance Act 2010 (solid fuel carbon tax)
47. Amendment of Chapter 1 of Part 2 of Finance Act 2002 (betting duty relief)
48. Amendment of section 96 of Finance Act 2001 (interpretation (Part 2))
49. Amendment of section 130 of Finance Act 1992 (interpretation)
50. Amendment of section 132 of Finance Act 1992 (charge of excise duty)
51. Amendment of section 135C of Finance Act 1992 (remission or repayment in respect of vehicle registration tax, etc.)
Part 3 Value-Added Tax (ss. 52-55)
52. Interpretation (Part 3)
53. Amendment of Chapter 1 of Part 8 of Principal Act (general provisions)
54. Amendment of section 108 of Principal Act (inspection and removal of records)
55. Amendment of Part 2 of Schedule 3 to Principal Act (goods and services chargeable at the reduced rate)
Part 4 Stamp Duties (ss. 56-61)
56. Interpretation (Part 4)
57. Amendment of stamp duty rate on non-residential property
58. Amendment of section 124B of Principal Act (certain premiums of life assurance)
59. Amendment of section 125 of Principal Act (certain premiums of insurance)
60. Amendment of section 126AA of Principal Act (further levy on certain financial institutions)
61. Cancellation schemes of arrangement
Part 5 Capital Acquisitions Tax (ss. 62-65)
62. Interpretation (Part 5)
63. Amendment of section 48 of Principal Act (affidavits and accounts)
64. Amendment of section 86 of Principal Act (exemption relating to certain dwellings)
65. Amendment of Schedule 2 to Principal Act (computation of tax)
Part 6 Miscellaneous (ss. 66-76)
66. Interpretation (Part 6)
67. Mandatory automatic exchange of information in relation to reportable cross-border arrangements
68. Amendment of Part 40A of Principal Act (appeals to Appeals Commissioners)
69. Mutual agreement procedures
70. Amendment of section 917K of Principal Act (hard copies)
71. Amendment of section 990 of Principal Act (assessment of tax due)
72. Amendment of section 1001 of Principal Act (liability to tax, etc. of holder of fixed charge on book debts of company)
73. Amendment of Schedule 24A to Principal Act (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)
74. Miscellaneous technical amendments in relation to tax
75. Care and management of taxes and duties
76. Short title, construction and commencement
Schedule - Miscellaneous Technical Amendments in Relation to Tax
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