Finance (No. 2) Act, 1992

• Permanent Page URL

Section

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 .

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 .

18 .

Interpretation (Chapter II) .

19 .

Regulations .

20 .

Provisions in relation to excise duty and licences under Act of 1952 .

21 .

Trade licences .

22 .

Amendment of Act of 1952 .

23 .

Repeals .

24 .

Interpretation (Chapter III) .

25 .

Power of Commissioners to make certain regulations .

26 .

Forfeiture under Regulations of 1992 .

27 .

Application of enactments .

28 .

Cesser of certain provisions relating to levy on life insurance premiums and on investments in collective investment undertakings .

29 .

Care and management of taxes and duties .

30 .

Short title and construction .

Acts Referred to

Corporation Tax Act, 1976

1976, No. 7

Finance Act, 1922

12 & 13 Geo. 5, c. 17

Finance Act, 1971

1971, No. 23

Finance Act, 1973

1973, No. 19

Finance Act, 1976

1976, No. 16

Finance Act, 1980

1980, No. 14

Finance Act, 1981

1981, No. 16

Finance Act, 1982

1982, No. 14

Finance Act, 1984

1984, No. 9

Finance Act, 1986

1986, No. 13

Finance Act, 1987

1987, No. 10

Finance Act, 1989

1989, No. 10

Finance Act, 1990

1990, No. 10

Finance Act, 1991

1991, No. 13

Finance Act, 1992

1992, No. 9

Finance (Excise Duties) (Vehicles) Act, 1952

1952, No. 24

Road Traffic Act, 1961

1961, No. 24

Roads Act, 1920

10 & 11 Geo. 5, c. 72

Stamp Act, 1891

54 & 55 Vict., c. 39

Value-Added Tax Act, 1972

1972, No. 22