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Future Ireland Fund and Infrastructure, Climate and Nature Fund Bill 2024 (enacted 18 June 2024)Introductory TextActs Referred toPart 1 Preliminary and General (ss. 1-3)1. Short title and commencement2. Definitions3. ExpensesPart 2 Future Ireland Fund (ss. 4-12)4. Definitions (Part 2)5. Establishment, purpose, control and management of FI Fund6. Investment policy for FI Fund7. Investment strategy for FI Fund8. Payments into FI Fund9. Payments into FI Fund where deterioration in economic or fiscal position of State10. Report by Agency to Minister on proposed payments from FI Fund to Exchequer11. Payments from FI Fund to Exchequer12. Delay in certain payments from FI Fund to ExchequerPart 3 Infrastructure, Climate and Nature Fund (ss. 13-23)13. Definitions (Part 3)14. Establishment, purpose, control and management of ICN Fund15. Investment policy for ICN Fund16. Investment strategy for ICN Fund17. Payments into ICN Fund18. Payments into ICN Fund from 2025 to 2030 where deterioration in economic or fiscal position of State19. Payments from ICN Fund to Exchequer where deterioration in economic or fiscal position of State20. Designated environmental projects21. Payments from ICN Fund to Exchequer to support expenditure by State on designated environmental projects22. Delay in certain payments from ICN Fund to Exchequer23. Review of operation, effectiveness and impact of ICN FundPart 4 Deterioration in Economic or Fiscal Position of State (ss. 24-26)24. Definitions (Part 4)25. Assessment by Fiscal Council as to whether there has been a deterioration in economic or fiscal position of State26. Assessment by Minister as to whether there has been a deterioration in economic or fiscal position of StatePart 5 Management of Funds and Expenses (ss. 27-32)27. Definitions (Part 5)28. Management of relevant Funds29. Notice of payment into relevant Funds30. Expenses of Agency in relation to relevant Funds31. Investment in fossil fuel undertakings32. Report and information to Minister relating to operation of relevant FundsPart 6 Miscellaneous (ss. 33-37)33. Amendment of Act of 199034. Amendment of Act of 201435. Dissolution of National Surplus (Exceptional Contingencies) Reserve Fund36. Repeal of Act of 201937. Amendments to miscellaneous enactments relating to taxationSchedule 1 Amendments of ActsSchedule 1, Part 1 Amendment of Taxes Consolidation Act 1997Schedule 1, Part 2 Amendment of Stamp Duties Consolidation Act 1999Schedule 2 Amendment of Return of Payments (Insurance Undertakings) Regulation 2011 (S.I. No. 641 of 2011)
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Version status: Published
Version date: 25 March 2024 - onwards

37. Amendments to miscellaneous enactments relating to taxation

This format of the bill is taken from the text of stage 1 published on 25 March 2024 by Dáil Éireann

(1) The Acts specified in each Part of Schedule 1 are amended to the extent specified in column (3) of that Part of that Schedule.

(2) The Regulations of 2011 are amended to the extent specified in column (3) of Schedule 2.

(3) The amendment of the Regulations of 2011 by subsection (2) shall not prevent or restrict the subsequent amendment or revocation of those regulations by another statutory instrument.

(4) In this section, "Regulations of 2011" means the Return of Payments (Insurance Undertakings) Regulations 2011 (S.I. No. 641 of 2011).

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