| |
Enactment amended
|
Words or amount to be replaced
|
Words or amount to be inserted
|
(1)
|
(2)
|
(3)
|
Inland Revenue Regulation Act, 1890
(53 & 54 Vict., c.21) (as amended):
|
|
|
section 10(1)
|
five hundred pounds
|
€630
|
section 10(2)
|
five hundred pounds
|
€630
|
section 11
|
one hundred pounds
|
€125
|
section 25(2)
|
one hundred pounds
|
€125
|
section 32
|
fifty pounds
|
€65
|
Taxes Consolidation Act, 1997
(No. 39 of 1997) (as amended):
|
|
|
section 14(1)
|
one pound
|
one euro
|
section 14(1)
|
one penny
|
one cent
|
paragraph 6 of Schedule C in section 17(1)
|
one pound
|
one euro
|
paragraph 1 of Schedule D in section 18(1)
|
one pound
|
one euro
|
paragraph 2 of Schedule E in section 19(1)
|
one pound
|
one euro
|
section 110(1)
|
£10,000,000
|
€12,690,000
|
section 116(3)(a)
|
£1,500
|
€1,905
|
section 126(4)(b)
|
£10
|
€13
|
section 133(8)(c)
|
£170,000,000
|
€215,855,473.33
|
section 133(11)(a)
|
£250,000,000
|
€317,434,519.61
|
section 133(11)(b)
|
£170,000,000
|
€215,855,473.33
|
section 152(2)
|
£10
|
€10
|
section 152(2)
|
£100
|
€125
|
section 178(7)(a)
|
£100
|
€100
|
section 189A
|
£300,000
|
€381,000
|
section 201(1)(a)
|
£8,000
|
€10,160
|
section 201(1)(a)
|
£600
|
€765
|
paragraph (a) of the definition of “specified amount” in section 201(1)
|
£6,000
|
€7,620
|
paragraph (a) of the definition of “specified amount” in section 202(1)
|
£200
|
€255
|
paragraph (b) of the definition of “specified amount” in section 202(1)
|
£6,000
|
€7,620
|
paragraph (b) of the definition of “specified amount” in section 202(1)
|
£500
|
€635
|
paragraph (c) of the definition of “specified amount” in section 202(1)
|
£8,000
|
€10,160
|
paragraph (c) of the definition of “specified amount” in section 202(1)
|
£600
|
€765
|
section 207(4)
|
£100
|
€125
|
section 211(1)
|
£160
|
€205
|
section 211(1)
|
£1,000
|
€1,270
|
section 211(1)
|
£52
|
€70
|
section 211(6)
|
£100
|
€125
|
section 213(2)
|
£8,000
|
€10,160
|
section 213(2)
|
£2,000
|
€2,540
|
section 213(4)
|
£100
|
€125
|
section 236(4)(c)
|
£500
|
€630
|
section 244(1)(a)
|
£4,000
|
€5,080
|
section 244(1)(a)
|
£2,000
|
€2,540
|
section 244(1)(a)
|
£5,000
|
€6,350
|
section 244(1)(a)
|
£2,500
|
€3,175
|
section 250(3)
|
£2,400
|
€3,050
|
section 264(1)
|
£50,000
|
€63,500
|
section 305(4)
|
£500
|
€630
|
section 373(2)(a)
|
£2,500
|
€3,174.35
|
section 373(2)(b)
|
£3,500
|
€4,444.08
|
section 373(2)(c)
|
£4,000
|
€5,078.95
|
section 373(2)(d)
|
£6,000
|
€7,618.43
|
section 373(2)(e)
|
£7,000
|
€8,888.17
|
section 373(2)(f)
|
£10,000
|
€12,697.38
|
section 373(2)(g)
|
£13,000
|
€16,506.60
|
section 373(2)(h)
|
£14,000
|
€17,776.33
|
section 373(2)(i)
|
£15,000
|
€19,406.07
|
section 373(2)(j)
|
£15,500
|
€19,680.94
|
section 373(2)(k)
|
£16,000
|
€20,315.81
|
section 373(2)(l)
|
£16,500
|
€20,950.68
|
paragraph (a) of the definition of “relevant amount” in section 376(1)
|
£14,000
|
€17,776.33
|
paragraph (b) of the definition of “relevant amount” in section 376(1)
|
£15,000
|
€19,046.07
|
paragraph (c) of the definition of “relevant amount” in section 376(1)
|
£15,500
|
€19,680.94
|
paragraph (d) of the definition of “relevant amount” in section 376(1)
|
£16,000
|
€20,315.81
|
paragraph (e) of the definition of “relevant amount” in section 376(1)
|
£16,500
|
€20,950.68
|
section 404(1)(b)(iii)
|
£2,000
|
€2,540
|
section 404(6)(c)(ii)
|
£50,000
|
€63,500
|
section 414(1)(b)
|
£100
|
€100
|
section 415(1)(b)
|
£100
|
€100
|
section 438(3)
|
£15,000
|
€19,050
|
section 440(1)(b)(i)(I)
|
£500
|
€635
|
section 440(1)(b)(i)(II)
|
£500
|
€635
|
section 441(4)(b)(i)(I)
|
£500
|
€635
|
section 441(4)(b)(i)(II)
|
£500
|
€635
|
section 469(2)(a)
|
£100
|
€125
|
section 469(2)(b)
|
£200
|
€250
|
section 472A(2)
|
£3,000
|
€3,810
|
section 472A(2)
|
£2,000
|
€2,540
|
section 472A(2)
|
£1,000
|
€1,270
|
section 472A(3)(a)
|
£1,000
|
€1,270
|
section 472A(3)(a)
|
£666
|
€850
|
section 472A(3)(a)
|
£334
|
€425
|
section 472A(3)(b)
|
£1,000
|
€1,270
|
section 472A(3)(b)
|
£666
|
€850
|
section 472A(3)(b)
|
£334
|
€425
|
section 476(1)
|
£250
|
€315
|
section 476(1)
|
£1,000
|
€1,270
|
section 477(1)(a)
|
£150
|
€195
|
section 478(2)
|
£800
|
€1,015.79
|
section 479(2)
|
£5,000
|
€6,350
|
section 481(2)(c)(i)
|
£4,000,000
|
€5,080,000
|
section 481(2)(c)(ii)
|
£4,000,000
|
€5,080,000
|
section 481(2)(c)(ii)
|
£5,000,000
|
€6,350,000
|
the formula in section 481(2)(c)(ii)
|
£100,000
|
€127,000
|
section 481(2)(c)(iii)
|
£5,000,000
|
€6,350,000
|
section 481(2)(c)
|
£8,250,000
|
€10,480,000
|
section 481(4)(a)
|
£8,000,000
|
€10,160,000
|
section 481(4)(b)(i)
|
£3,000,000
|
€3,810,000
|
section 481(4)(b)(ii)
|
£3,000,000
|
€3,810,000
|
section 481(4)(b)(ii)
|
£4,000,000
|
€5,080,000
|
section 481(7)
|
£25,000
|
€31,750
|
section 481(16)
|
£500
|
€630
|
section 481(16)
|
£1,000
|
€1,265
|
paragraph (ii) of the definition of “qualifying expenditure” in section 482(1)(a)
|
£5,000
|
€6,350
|
paragraph (i)(II) of the definition of “relevant expenditure” in section 482(1)(a)
|
£5,000
|
€6,350
|
section 482(7)(c)
|
£500
|
€630
|
section 486B(4)
|
£10,000,000
|
€12,700,000
|
section 486B(5)
|
£7,500,000
|
€9,525,000
|
section 486B(11)(i)
|
£500
|
€630
|
section 486B(11)(i)
|
£1,000
|
€1,265
|
section 490(1)(a)
|
£200
|
€250
|
section 490(2)
|
£25,000
|
€31,750
|
section 491(2)
|
£100,000
|
€127,000
|
section 491(2)
|
£500,000
|
€635,000
|
section 491(2)
|
£1,000,000
|
€1,270,000
|
section 491(2)
|
£250,000
|
€317,500
|
section 491(2)
|
£400,000
|
€508,000
|
section 491(3)
|
£100,000
|
€127,000
|
section 491(3)
|
£500,000
|
€635,000
|
section 491(3)
|
£1,000,000
|
1,270,000
|
section 491(3)
|
£250,000
|
€317,500
|
section 491(3)
|
£400,000
|
€508,000
|
section 493(8)(a)(i)
|
£250,000
|
€317,500
|
section 494(2)(a)
|
£15,000
|
€19,050
|
section 494(5)(a)
|
£100
|
€130
|
section 494(6)(b)(ii)
|
£100,000
|
€127,000
|
section 496(5)(c)
|
£2,000,000
|
€2,539,476.16
|
section 503(6)
|
£500
|
630
|
section 503(6)
|
£1,000
|
€1,265
|
section 513(6)
|
£10
|
€13
|
section 515(1)(a)
|
£10,000
|
12,700
|
section 515(1)(b)
|
£30,000
|
€38,100
|
section 515(2)
|
£10,000
|
€12,700
|
section 515(2)
|
£30,000
|
€38,100
|
section 515(2B)
|
£30,000
|
€38,100
|
section 531(14)(a)
|
£1,000
|
€1,265
|
section 531(14)(b)
|
£1,000
|
€1,265
|
section 531(14)(c)
|
£1,000
|
€1,265
|
section 598(2)(a)(i)
|
£375,000
|
€476,250
|
section 598(2)(a)(ii)
|
£375,000
|
€476,250
|
section 601(1)
|
£1,000
|
€1,270
|
section 601(2)
|
£1,000
|
€1,270
|
section 601(3)
|
£1,000
|
€1,270
|
section 602(2)
|
£2,000
|
€2,540
|
section 602(3)(a)
|
£2,000
|
€2,540
|
section 602(4)
|
£2,000
|
€2,540
|
section 602(6)(b)
|
£2,000
|
€2,540
|
section 602(6)(c)
|
£2,000
|
€2,540
|
section 604(12)(c)
|
£15,000
|
€19,050
|
section 606(1)(a)
|
£25,000
|
31,740
|
section 650
|
£15,000
|
€19,050
|
section 659(3)(a)(i)
|
£10,000
|
€12,700
|
section 659(3)(a)(ii)
|
£15,000
|
€19,050
|
section 659(3B)(a)
|
£25,000
|
€31,750
|
paragraph (ii)(I) of the definition of “the specified amount” in section 664(1)(a)
|
£2,000
|
€2,539.48
|
paragraph (ii)(II) of the definition of “the specified amount” in section 664(1)(a)
|
£2,800
|
€3,555.27
|
paragraph (ii)(III) of the definition of “the specified amount” in section 664(1)(a)
|
£2,000
|
€2,539.48
|
paragraph (ii)(IV)(A) of the definition of “the specified amount” in section 664(1)(a)
|
£4,000
|
€5,078.95
|
paragraph (ii)(IV)(B) of the definition of “the specified amount” in section 664(1)(a)
|
£3,000
|
€3,809.21
|
paragraph (ii)(V)(A) of the definition of “the specified amount” in section 664(1)(a)
|
£6,000
|
€7,618.43
|
paragraph (ii)(V)(B) of the definition of “the specified amount” in section 664(1)(a)
|
£4,000
|
€5,078.95
|
section 664(1)(b)(i)
|
£2,800
|
€3,555.27
|
section 664(1)(b)(ii)(I)
|
£4,000
|
€5,078.95
|
section 664(1)(b)(ii)(II)
|
£3,000
|
€3,809.21
|
section 664(1)(b)(iii)(I)
|
£6,000
|
€7,618.43
|
section 664(1)(b)(iii)(II)
|
£4,000
|
€5,078.95
|
section 700(3)
|
£70
|
€90
|
section 723(1)
|
£200,000,000
|
€255,000,000
|
section 723(3)(b)
|
£50,000
|
€63,500
|
section 723(3)(c)
|
£50,000
|
63,500
|
section 737(1)
|
£200,000,000
|
€255,000,000
|
section 737(3)(a)(ii)
|
£50,000
|
€63,500
|
section 737(3)(a)(iii)
|
£50,000
|
€63,500
|
the formula in the definition of “qualifying group expenditure on research and development” in section 766(1)(a)
|
£25,000
|
€31,743.45
|
paragraph (A) of the definition of “qualifying group expenditure on research and development” in section 766(1)(a)
|
£150,000
|
€190,460.71
|
section 766(1)(b)(v)(I)
|
£50,000
|
€63,486.90
|
section 783(6)
|
£500
|
€630
|
section 784C(2)(b)(ii)
|
£50,000
|
€63,500
|
section 784C(3)(b)
|
£50,000
|
63,500
|
section 784C(4)(a)
|
£10,000
|
€12,700
|
section 787(2A)
|
£200,000
|
€254,000
|
section 789(5)
|
£500
|
€630
|
section 821(1)(b)
|
£3,000
|
€3,810
|
section 823(3)
|
£25,000
|
€31,750
|
section 838(1)(a)
|
£200,000,000
|
€255,000,000
|
section 838(2)(b)(i)
|
£50,000
|
€63,500
|
section 838(2)(b)(i)(B)
|
£10,000
|
€12,700
|
section 838(2)(b)(ii)
|
£50,000
|
€63,500
|
section 838(2)(c)
|
£50,000
|
€63,500
|
section 839(2)(a)(i)
|
£25,000
|
€31,750
|
section 839(2)(a)(i)
|
£50,000
|
€63,500
|
section 839(2)(a)(ii)
|
£25,000
|
€31,750
|
section 839(2)(a)(ii)
|
£50,000
|
€63,500
|
section 839(2)(b)(ii)(I)
|
£25,000
|
€31,750
|
section 839(2)(b)(ii)(I)
|
£50,000
|
€63,500
|
section 839(2)(b)(ii)(II)
|
£25,000
|
€31,750
|
section 839(2)(b)(ii)(II)
|
£50,000
|
€63,500
|
section 839(3)
|
£50,000
|
€63,500
|
section 839(3)
|
£75,000
|
€95,250
|
section 839(4)
|
£25,000
|
€31,750
|
section 839(4)
|
£50,000
|
€63,500
|
section 856(2)
|
£50
|
€60
|
section 857(3)
|
£100
|
€125
|
section 877(5)(b)
|
£5
|
€5
|
section 885(2)
|
£5
|
€7
|
section 886(5)
|
£1,200
|
€1,520
|
section 889(7)(b)
|
£500
|
€635
|
section 889(8)
|
£1,200
|
€1,520
|
section 890(3)
|
£500
|
€635
|
section 891(2)(a)
|
£50
|
€65
|
section 895(4)(a)
|
£2,000
|
€2,535
|
section 895(4)(b)
|
£2,000
|
€2,535
|
section 897(2)(e)
|
£1,500
|
€1,905
|
section 898(3)
|
£1
|
€2
|
section 900(7)
|
£1,500
|
€1,900
|
section 902(11)
|
£1,500
|
€1,900
|
section 903(5)
|
£1,000
|
€1,265
|
section 904(5)
|
£1,000
|
€1,265
|
section 904A(8)
|
£1,000
|
€1,265
|
section 904A(9)
|
£15,000
|
€19,045
|
section 904A(9)
|
£2,000
|
€2,535
|
section 904C(7)
|
£1,000
|
€1,265
|
section 904C(8)
|
£15,000
|
€19,045
|
section 904C(8)
|
£2,000
|
€2,535
|
section 904D(7)
|
£1,000
|
€1,265
|
section 904D(8)
|
£15,000
|
€19,045
|
section 904D(8)
|
£2,000
|
€2,535
|
section 905(3)
|
£1,000
|
€1,265
|
section 906A(10)
|
£15,000
|
€19,045
|
section 906A(10)
|
£2,000
|
€2,535
|
section 907(9)
|
£15,000
|
€19,045
|
section 907(9)
|
£2,000
|
€2,535
|
section 914(6)(a)
|
£5,000
|
€6,350
|
section 914(6)(b)
|
£15,000
|
€19,050
|
section 917A(4)
|
£2,000
|
€2,535
|
section 917B(5)(b)
|
£2,000
|
€2,535
|
section 917C(3)(b)
|
£2,000
|
€2,535
|
section 923(4)
|
£100
|
€125
|
section 923(4)
|
£20
|
€25
|
section 932
|
£50
|
€60
|
section 939(3)
|
£750
|
€950
|
section 941(3)
|
£20
|
€25
|
section 942(6)(b)
|
£10
|
€10
|
paragraph (i) of the definition of “chargeable person” in section 950(1)
|
£100
|
€130
|
section 953(7)(a)(i)
|
£10
|
€10
|
section 962(3)(a)
|
£15,000
|
€19,050
|
section 962(3)(b)
|
£2,500
|
€3,175
|
section 962(3)(b)
|
£15,000
|
€19,050
|
section 962(3)(c)
|
£2,500
|
€3,175
|
section 980(3)
|
£300,000
|
381,000
|
section 986(5)(a)
|
£6
|
€8
|
section 986(5)(a)
|
£1
|
€2
|
section 986(5)(b)
|
£6
|
€8
|
section 986(5)(b)
|
£1
|
€2
|
section 986(5)(b)
|
£26
|
€36
|
section 986(5)(b)
|
£4.50
|
€9
|
section 986(6)(b)(i)
|
£30
|
€40
|
section 987(1)
|
£1,200
|
€1,520
|
section 987(1A)
|
£500
|
€630
|
section 987(1A)
|
£2,000
|
€2,535
|
section 987(2)
|
£750
|
€950
|
section 991(1)
|
£5
|
€6
|
section 1003(2)(c)(i)
|
£75,000
|
€95,250
|
section 1003(2)(c)(ii)
|
£75,000
|
€95,250
|
section 1003(2)(c)(ii)
|
£3,000,000
|
€3,810,000
|
section 1021(2)
|
£20
|
€25
|
section 1052(1)
|
£750
|
€950
|
section 1052(2)
|
£1,200
|
€1,520
|
section 1053(1)(i)
|
£100
|
€125
|
section 1053(2)
|
£100
|
€125
|
section 1053(2)
|
£250
|
€315
|
section 1054(2)(a)(i)
|
£1,000
|
€1,265
|
section 1054(2)(a)(ii)
|
£500
|
€630
|
section 1054(2)(a)(ii)
|
£50
|
€60
|
section 1054(2)(b)(i)
|
£200
|
€250
|
section 1054(2)(b)(ii)
|
£100
|
€125
|
section 1054(3)(a)(i)(I)
|
£500
|
€630
|
section 1054(3)(a)(i)(I)
|
£1,000
|
€1,265
|
section 1054(3)(a)(ii)
|
£100
|
€125
|
section 1054(3)(a)(ii)
|
£200
|
€250
|
section 1054(3)(b)(i)
|
£500
|
€630
|
section 1054(3)(b)(i)
|
£1,000
|
€1,265
|
section 1054(3)(b)(ii)
|
£100
|
€125
|
section 1054(3)(b)(ii)
|
£200
|
€250
|
section 1055
|
£500
|
€630
|
section 1056(3)(a)(i)
|
£1,200
|
€1,520
|
section 1056(3)(a)(ii)
|
£1,200
|
€1,520
|
section 1056(3)(b)(i)
|
£5,000
|
€6,345
|
section 1056(3)(b)(ii)
|
£5,000
|
€6,345
|
section 1056(3)(b)(ii)
|
£10,000
|
€12,695
|
section 1056(3)(b)(iii)
|
£10,000
|
€12,695
|
section 1056(3)(b)(iii)
|
£25,000
|
€31,740
|
section 1056(3)(b)(iv)
|
£25,000
|
€31,740
|
section 1056(3)(b)(iv)
|
£100,000
|
€126,970
|
section 1056(3)(b)(v)
|
£100,000
|
€126,970
|
section 1057(1)
|
£100
|
€125
|
section 1058(1)
|
£50
|
€60
|
section 1071(1)(a)
|
£500
|
€630
|
section 1071(1)(a)
|
£50
|
€60
|
section 1071(1)(b)
|
£100
|
€125
|
section 1071(2)
|
£1,000
|
€1,265
|
section 1071(2)
|
£200
|
€250
|
section 1072(1)
|
£500
|
€630
|
section 1072(1)
|
£1,000
|
€1,265
|
section 1072(1)
|
£100
|
€125
|
section 1072(1)
|
£200
|
€250
|
section 1073(1)(a)
|
£500
|
€630
|
section 1073(1)(a)
|
£50
|
€60
|
section 1073(1)(b)
|
£100
|
€125
|
section 1074(a)
|
£500
|
€630
|
section 1074(a)
|
£50
|
€60
|
section 1074(b)
|
£100
|
€125
|
section 1075(1)
|
£100
|
€125
|
section 1075(1)
|
£10
|
€10
|
section 1075(2)
|
£100
|
€125
|
section 1075(2)
|
£250
|
€315
|
section 1075(3)(a)
|
£500
|
€630
|
section 1075(3)(a)
|
£50
|
€60
|
section 1075(3)(b)
|
£100
|
€125
|
section 1075(4)(a)
|
£500
|
€630
|
section 1075(4)(a)
|
£1,000
|
€1,265
|
section 1075(4)(b)
|
£100
|
€125
|
section 1075(4)(b)
|
£200
|
€250
|
section 1078(3)(b)
|
£100,000
|
€126,970
|
section 1079(7)(a)
|
£1,000
|
€1,265
|
section 1079(7)(b)
|
£5,000
|
€6,345
|
section 1080(2)
|
£1
|
€2
|
section 1084(2)(a)(i)
|
£10,000
|
€12,695
|
section 1084(2)(a)(ii)
|
£50,000
|
€63,485
|
section 1085(3)(a)
|
£125,000
|
€158,715
|
section 1085(3)(b)
|
£50,000
|
€63,485
|
section 1085(4)(b)(i)
|
£25,000
|
€31,740
|
section 1085(4)(b)(ii)
|
£10,000
|
€12,695
|
section 1086(4)(c)
|
£10,000
|
€12,700
|
section 1091(3)
|
£10
|
€10
|
section 1091(3)
|
£100
|
€125
|
Schedule 2, paragraph 10
|
£2.50
|
€3.50
|
Schedule 2, paragraph 19
|
£0.675
|
€0.675
|
Schedule 2, paragraph 19
|
£1,000
|
€1,000
|
Schedule 2, paragraph 27
|
£0.675
|
€0.675
|
Schedule 2, paragraph 27
|
£1,000
|
€1,000
|
Schedule 3, paragraph 8
|
£4,000
|
€5,080
|
Schedule 3, paragraph 8
|
£4,000
|
€5,080
|
Schedule 11, paragraph 3(4)
|
£10,000
|
€12,700
|
Schedule 11, paragraph 3(4)
|
£30,000
|
€38,100
|
Schedule 12A, paragraph 25 (2)(a)
|
£250
|
€320
|
Schedule 12A, paragraph 25 (2)(b)
|
£10
|
€12
|
Schedule 32, paragraph 22(1)
|
£8,000,000
|
€10,157,904.63
|
Schedule 32, paragraph 22(1)
|
£6,000,000
|
€7,618,428.47
|
Schedule 32, paragraph 22(1)
|
£6,000,000
|
€7,618,428.47
|
Schedule 32, paragraph 22(6)
|
£3,000,000
|
€3,809,214.24
|
Schedule 32, paragraph 22(6)
|
£2,000,000
|
€2,539,476.16
|
Schedule 32, paragraph 22(7)
|
£3,000,000
|
€3,809,214.24
|
Schedule 32, paragraph 22(7)
|
£2,000,000
|
€2,539,476.16
|
|
| |
Enactment amended
|
Amount or words to be replaced
|
Amount or words to be inserted
|
(1)
|
(2)
|
(3)
|
Illicit Distillation (Ireland) Act, 1831
(1 & 2 Will. 4, c. 55) (as amended):
|
|
|
section 10
|
£1,000
|
€1,265
|
section 11
|
£1,000
|
€1,265
|
section 12
|
£1,000
|
€1,265
|
section 13
|
£1,000
|
€1,265
|
section 14
|
£1,000
|
€1,265
|
section 16
|
£1,000
|
€1,265
|
section 17
|
£1,000
|
€1,265
|
section 19
|
£1,000
|
€1,265
|
section 22
|
£1,000
|
€1,265
|
section 23
|
£1,000
|
€1,265
|
section 24
|
£1,000
|
€1,265
|
section 25
|
£1,000
|
€1,265
|
section 27
|
£1,000
|
€1,265
|
section 28
|
£1,000
|
€1,265
|
section 30
|
£1,000
|
€1,265
|
Illicit Distillation (Ireland) Act, 1831
|
|
|
section 36
|
twenty pounds
|
€25
|
section 36
|
ten pounds
|
€12.50
|
section 42
|
two pounds
|
€2
|
section 42
|
three pounds
|
€3
|
section 42
|
four pounds
|
€5
|
section 42
|
six pounds
|
€7
|
section 42
|
twelve pounds
|
€15
|
section 42
|
fifteen pounds
|
€19
|
section 42
|
eighteen pounds
|
€22
|
section 44
|
one hundred pounds
|
€125
|
Spirits (Ireland) Act, 1854
(17 & 18 Vict., c. 89) (as amended):
|
|
|
section 2
|
four pounds
|
€5
|
section 2
|
ten pounds
|
€12
|
section 2
|
twenty pounds
|
€25
|
section 4
|
five shillings
|
€0.30
|
section 4
|
ten shillings
|
€0.60
|
section 4
|
twenty shillings
|
€1
|
section 5
|
twenty shillings
|
€1
|
section 5
|
four pounds
|
€5
|
section 6
|
forty shillings
|
€2
|
section 6
|
eighty shillings
|
€5
|
section 6
|
ten pounds
|
€12
|
section 6
|
twenty pounds
|
€25
|
Spirits Act, 1880
(43 & 44 Vict., c. 24) (as amended):
|
|
|
section 5(2)
|
five hundred pounds
|
€630
|
section 6
|
five hundred pounds
|
€630
|
section 7(1)
|
five hundred pounds
|
€630
|
section 7(2)
|
one hundred pounds
|
€125
|
section 8(1)
|
ten pounds
|
€12
|
section 9(3)
|
fifteen pounds
|
€19
|
section 10(2)
|
five hundred pounds
|
€630
|
section 11(3)
|
two hundred pounds
|
€250
|
section 14(2)(a)
|
two hundred pounds
|
€250
|
section 14(2)(b)
|
two hundred pounds
|
€250
|
section 14(2)(b)
|
twenty pounds
|
€25
|
section 14(2)(c)
|
two hundred pounds
|
€250
|
section 14(2)(d)
|
fifty pounds
|
€60
|
section 14(2)(f)
|
two hundred pounds
|
€250
|
section 14(2)(f)
|
twenty shillings
|
€1
|
section 15(3)
|
two hundred pounds
|
€250
|
section 17
|
two hundred pounds
|
€250
|
section 18(b)
|
five hundred pounds
|
€630
|
section 19(5)
|
two hundred pounds
|
€250
|
section 22(2)
|
two hundred pounds
|
€250
|
section 23(5)
|
fifty pounds
|
€60
|
section 24
|
fifty pounds
|
€60
|
section 25(7)
|
five hundred pounds
|
€630
|
section 26(2)
|
two hundred pounds
|
€250
|
section 27
|
fifty pounds
|
€60
|
section 28(3)
|
two hundred pounds
|
€250
|
section 29
|
two hundred pounds
|
€250
|
section 30(d)
|
two hundred pounds
|
€250
|
section 31
|
two hundred pounds
|
€250
|
section 33(5)
|
two hundred pounds
|
€250
|
section 35(2)
|
two hundred pounds
|
€250
|
section 36
|
two hundred pounds
|
€250
|
section 36
|
six pence
|
€0.03
|
section 38(11)
|
two hundred pounds
|
€250
|
section 39(d)
|
two hundred pounds
|
€250
|
section 40(3)
|
two hundred pounds
|
€250
|
section 40(4)
|
two hundred pounds
|
€250
|
section 40(4)
|
fifty pence
|
€0.60
|
section 41(2)
|
two hundred pounds
|
€250
|
section 43(10)
|
two hundred pounds
|
€250
|
section 43(11)
|
twenty shillings
|
€1
|
section 43(12)
|
fifty pounds
|
€60
|
section 44(2)
|
twenty shillings
|
€1
|
section 47(2)
|
twenty pounds
|
€25
|
section 51
|
fifty pounds
|
€60
|
section 58(9)
|
two hundred pounds
|
€250
|
section 60
|
five pounds
|
€6
|
section 64(3)
|
fifty pounds
|
€60
|
section 65(4)
|
twenty shillings
|
€1
|
section 84(d)
|
two hundred pounds
|
€250
|
section 87(2)
|
five hundred pounds
|
€630
|
section 88(3)
|
two hundred pounds
|
€250
|
section 89(3)
|
five hundred pounds
|
€630
|
section 89(3)
|
twenty shillings
|
€1
|
section 90(3)
|
two hundred pounds
|
€250
|
section 91(2)
|
two hundred pounds
|
€250
|
section 91(3)
|
one hundred pounds
|
€125
|
section 91(4)
|
fifty pounds
|
€60
|
section 92
|
five hundred pounds
|
€630
|
section 93(2)
|
fifty pounds
|
€60
|
section 94(3)
|
twenty shillings
|
€1
|
section 94(4)
|
twenty shillings
|
€1
|
section 98(2)
|
fifty pounds
|
€60
|
section 99(2)
|
fifty pounds
|
€60
|
section 101(3)
|
two hundred pounds
|
€250
|
section 102(4)
|
fifty pounds
|
€60
|
section 103(2)
|
twenty shillings
|
€1
|
section 105(8)
|
one hundred pounds
|
€125
|
section 107(1)
|
five hundred pounds
|
€630
|
section 109(1)
|
one hundred pounds
|
€125
|
section 110(1)
|
five hundred pounds
|
€630
|
section 110(2)
|
five hundred pounds
|
€630
|
section 111(2)
|
fifty pounds
|
€60
|
section 113
|
one hundred pounds
|
€125
|
section 126(1)
|
fifty pounds
|
€60
|
section 127(2)
|
fifty pounds
|
€60
|
section 128(1)
|
fifty pounds
|
€60
|
section 129
|
one hundred pounds
|
€125
|
section 130(1)
|
one hundred pounds
|
€125
|
section 131
|
two hundred pounds
|
€250
|
section 135(5)
|
one hundred pounds
|
€125
|
section 136(3)
|
one hundred pounds
|
€125
|
section 136(5)
|
five hundred pounds
|
€630
|
section 137(2)
|
two hundred pounds
|
€250
|
section 138
|
one hundred pounds
|
€125
|
section 140(3)
|
two hundred pounds
|
€250
|
section 142
|
fifty pounds
|
€60
|
section 143(3)
|
two hundred pounds
|
€250
|
section 144(1)
|
one hundred pounds
|
€125
|
section 145(3)
|
one hundred pounds
|
€125
|
section 145(4)
|
ten pounds
|
€12
|
section 146(1)
|
one hundred pounds
|
€125
|
section 146(2)
|
twenty five pounds
|
€31
|
section 146(2)
|
six pounds
|
€7
|
section 147
|
one hundred pounds
|
€125
|
section 148
|
one hundred pounds
|
€125
|
section 150
|
five hundred pounds
|
€630
|
section 152
|
two hundred pounds
|
€250
|
section 153
|
twenty pounds
|
€25
|
Inland Revenue Act, 1880
(43 & 44 Vict., c. 20) (as amended):
|
|
|
section 21(4)
|
one hundred pounds
|
€125
|
section 29(2)
|
one hundred pounds
|
€125
|
section 30(3)
|
one hundred pounds
|
€125
|
Revenue Act, 1889 (52 & 53 Vict., c. 42) (as amended):
|
|
|
section 27(3)
|
fifty pounds
|
€60
|
Finance Act, 1901
(1 Edw. 7, c. 7) (as amended):
|
|
|
section 8
|
fifty pounds
|
€60
|
Finance Act, 1902
(2 Edw. 7, c. 7) (as amended):
|
|
|
section 8(3)
|
fifty pounds
|
€60
|
Revenue Act, 1906
(6 Edw. 7, c. 20) (as amended):
|
|
|
section 2(2)
|
fifty pounds
|
€60
|
section 2(3)
|
fifty pounds
|
€60
|
section 3(3)
|
fifty pounds
|
€60
|
section 7(2)
|
fifty pounds
|
€60
|
Finance (1909-1910) Act, 1910
(10 Edw. 7, c. 8):
|
|
|
section 50(1)
|
five hundred pounds
|
€630
|
section 50(2)
|
£500
|
€630
|
section 50(3)
|
£1,000
|
€1,265
|
section 50(4)
|
fifty pounds
|
€60
|
Finance Act, 1911
(1 & 2 Geo. 5, c. 48) (as amended):
|
|
|
section 10
|
fifty pounds
|
€60
|
Finance Act, 1915
(5 & 6 Geo. 5, c. 26) (as amended):
|
|
|
section 8(3)
|
one hundred pounds
|
€125
|
Finance Act, 1921
(11 & 12 Geo. 5, c. 32) (as amended):
|
|
|
section 14(3)
|
two hundred pounds
|
€250
|
section 16(2)
|
one hundred pounds
|
€125
|
Finance Act, 1926
(No. 35 of 1926) (as amended):
|
|
|
section 26(2)
|
£500
|
€630
|
section 24(4)
|
£1,500
|
€1,900
|
section 25(2)
|
£1,500
|
€1,900
|
Finance Act, 1929
(No. 32 of 1929):
|
|
|
section 32
|
five hundred pounds
|
€630
|
Betting Act, 1931
(No. 27 of 1931) (as amended):
|
|
|
section 2(2)
|
£1,500
|
€1,900
|
section 11(1)(m)
|
fifteen pounds
|
€19
|
section 11(1)(m)
|
ten pounds
|
€12
|
section 11(1)(m)
|
five pounds
|
€6
|
section 15(4)
|
ten pounds
|
€12
|
section 17(4)
|
twenty pounds
|
€25
|
section 19(5)
|
one hundred pounds
|
€125
|
section 20(6)
|
one hundred pounds
|
€125
|
section 21(2)
|
fifty pounds
|
€60
|
section 22(1)
|
one shilling
|
€0.06
|
section 22(2)
|
twenty pounds
|
€25
|
section 23(3)
|
one hundred pounds
|
€125
|
section 24(2)
|
ten pounds
|
€12
|
section 25(4)
|
twenty pounds
|
€25
|
section 26(3)
|
twenty pounds
|
€25
|
section 29(2)
|
fifty pounds
|
€60
|
Betting Act, 1931
(No. 27 of 1931)
|
|
|
section 29(2)
|
one hundred pounds
|
€125
|
section 30(1)
|
five pounds
|
€6
|
section 31(1)
|
five pounds
|
€6
|
section 31(2)
|
five pounds
|
€6
|
section 32(3)
|
twenty five pounds
|
€31
|
section 32(3)
|
one hundred pounds
|
€125
|
section 33(2)
|
one hundred pounds
|
€125
|
Finance Act, 1939
(No. 18 of 1939):
|
|
|
section 18(5)
|
£500
|
€630
|
Finance Act, 1940
(No. 14 of 1940) (as amended):
|
|
|
section 10(5)
|
five hundred pounds
|
€630
|
section 10(7)
|
five hundred pounds
|
€630
|
section 10(8)
|
twenty pounds
|
€25
|
Auctioneers and House Agents Act, 1947
(No. 10 of 1947) (as amended):
|
|
|
section 6(3)
|
£500
|
€630
|
section 7(3)
|
£500
|
€630
|
Immature Spirits (Restriction) Act, 1947
(No. 12 of 1947) (as amended):
|
|
|
section 2(6)
|
one hundred pounds
|
€125
|
Finance Act, 1966
(No. 17 of 1966) (as amended):
|
|
|
section 15(3)
|
one hundred pounds
|
€125
|
Finance Act, 1975
(No. 6 of 1975) (as amended):
|
|
|
section 43(2)(a)
|
£5
|
€7
|
section 43(5)
|
£1,000
|
€1,265
|
section 43(7)(aa)(i)(A)
|
£25
|
€31
|
section 43(7)(aa)(i)(B)
|
£50
|
€60
|
section 43(7)(aa)(i)(C)
|
£75
|
€95
|
section 43(7)(aa)(i)(D)
|
£100
|
€125
|
section 43(10)(c)
|
£100
|
€125
|
Finance (Excise Duty on Tobacco Products) Act, 1977
(No. 32 of 1977) (as amended):
|
|
|
section 6(5)
|
£500
|
€630
|
section 7(3)(c)
|
£50
|
€60
|
section 10(1)(a)
|
£150
|
€190
|
section 10(5)
|
£1,500
|
€1,900
|
section 10A(3)(a)
|
£1,500
|
€1,900
|
section 10A(3)(b)
|
£10,000
|
€12,695
|
section 11
|
£1,500
|
€1,900
|
Finance Act, 1980
(No. 14 of 1980) (as amended):
|
|
|
section 74(1)(a)
|
£100
|
€125
|
section 74(1)(b)
|
£200
|
€250
|
section 74(1)(c)
|
£300
|
€380
|
section 74(1)(d)
|
£400
|
€505
|
section 78(2)
|
£20
|
€25
|
section 78(2)
|
£125
|
€155
|
section 78(3)
|
£90
|
€110
|
section 78(4)
|
£90
|
€110
|
section 78(5)
|
£90
|
€110
|
Finance Act, 1984
(No. 9 of 1984) (as amended):
|
|
|
section 76(5)
|
£100
|
€125
|
section 76(6)(c)
|
£500
|
€630
|
section 76(8)(b)
|
£1,500
|
€1,900
|
section 76(9)
|
£1,000
|
€1,265
|
Finance Act, 1988
(No. 12 of 1988) (as amended):
|
|
|
section 57(3)(a)
|
£1,000
|
€1,265
|
section 57(3)(b)
|
£10,000
|
€12,695
|
Intoxicating Liquor Act, 1988
(No. 16 of 1988):
|
|
|
section 9
|
£3,000
|
€3,805
|
Finance Act, 1989
(No. 10 of 1989) (as amended):
|
|
|
section 42(3)
|
£1,500
|
€1,900
|
Finance Act, 1992
(No. 9 of 1992) (as amended):
|
|
|
section 91(2)(b)
|
£1,000
|
€1,265
|
section 93(5)
|
£1,000
|
€1,265
|
section 94(2)
|
£1,000
|
€1,265
|
section 96(4)
|
£1,000
|
€1,265
|
section 97(1)
|
£1,000
|
€1,265
|
section 97(3)(a)
|
£1,000
|
€1,265
|
section 97(3)(b)
|
£10,000
|
€12,695
|
section 99(3)
|
£1,000
|
€1,265
|
section 120(2)(d)(ii)
|
£5
|
€7
|
section 123(a)
|
£100
|
€125
|
section 123(b)
|
£30
|
€38
|
section 123(c)
|
£60
|
€75
|
section 126(1)
|
£100
|
€125
|
section 126(2)
|
£1,000
|
€1,265
|
section 128(2)
|
£1,000
|
€1,265
|
section 132(3)(a)
|
£250
|
€315
|
section 132(3)(aa)
|
£250
|
€315
|
section 132(3)(b)
|
£250
|
€315
|
section 132(3)(c)
|
£100
|
€125
|
section 132(3)(d)
|
£40
|
€50
|
Finance Act, 1992
(No. 9 of 1992)
|
|
|
section 132(3)(f)(i)
|
£2
|
€2
|
section 132(3)(f)(ii)
|
£2
|
€2
|
section 132(3)(f)(ii)
|
£1
|
€1
|
section 139(2)
|
£1,000
|
€1,265
|
section 139(4)
|
£1,000
|
€1,265
|
section 139(5)(a)
|
£1,000
|
€1,265
|
section 139(5)(b)
|
£10,000
|
€12,695
|
Table to section 155(2)
|
£150,000
|
€190,500
|
Table to section 155(2)
|
£200
|
€250
|
Table to section 155(2)
|
£300,000
|
€381,000
|
Table to section 155(2)
|
£400
|
€505
|
Table to section 155(2)
|
£500,000
|
€635,000
|
Table to section 155(2)
|
£900
|
€1,140
|
Table to section 155(2)
|
£750,000
|
€952,500
|
Table to section 155(2)
|
£1,400
|
€1,775
|
Table to section 155(2)
|
£1,000,000
|
€1,270,000
|
Table to section 155(2)
|
£2,000
|
€2,535
|
Table to section 155(2)
|
£3,000
|
€3,805
|
section 155(2)(b)(i)
|
£200
|
€250
|
section 155(2)(b)(ii)
|
£200
|
€250
|
section 155(2)(b)(iia)
|
£200
|
€250
|
section 155(2)(b)(iib)
|
£200
|
€250
|
section 155(2)(b)(iic)
|
£200
|
€250
|
section 155(2)(b)(iid)
|
£200
|
€250
|
section 155(2)(b)(iii) proviso I
|
£200
|
€250
|
section 155(2)(b)(iii) proviso II
|
£200
|
€250
|
section 155(4)
|
£1,000
|
€1,265
|
section 159(1)
|
£60
|
€75
|
section 159(2)
|
£10
|
€12
|
section 161
|
£400
|
€505
|
Part I of the Sixth Schedule
|
£200
|
€250
|
Part I of the Sixth Schedule
|
£40
|
€50
|
Part II of the Sixth Schedule
|
£30
|
€38
|
Part II of the Sixth Schedule
|
£5
|
€6
|
Part II of the Sixth Schedule
|
£20
|
€25
|
Part III of the Sixth Schedule
|
£125
|
€155
|
Part III of the Sixth Schedule
|
£250
|
€315
|
Part III of the Sixth Schedule
|
£375
|
€475
|
Part III of the Sixth Schedule
|
£500
|
€630
|
Part IV of the Sixth Schedule
|
£150
|
€190
|
Part IV of the Sixth Schedule
|
£10
|
€12
|
Part IV of the Sixth Schedule
|
£200
|
€250
|
Part IV of the Sixth Schedule
|
£100
|
€125
|
Finance Act, 1994
(No. 13 of 1994) (as amended):
|
|
|
section 80
|
£15.65
|
€19.87
|
Fourth Schedule
|
£35.03
|
€44.47
|
Fourth Schedule
|
£151.59
|
€192.47
|
Fourth Schedule
|
£215.01
|
€273.00
|
Fourth Schedule
|
£311.97
|
€396.12
|
Fourth Schedule
|
£430.02
|
€546.01
|
Fifth Schedule
|
£71.66
|
€90.98
|
Fifth Schedule
|
£215.01
|
€273.00
|
Fifth Schedule
|
£311.97
|
€396.12
|
Fifth Schedule
|
£430.02
|
€546.01
|
Finance Act, 1995
(No. 8 of 1995) (as amended):
|
|
|
Section 111
|
£200
|
€250
|
Finance Act, 1996
(No. 9 of 1996) (as amended):
|
|
|
Second Schedule
|
£21.75
|
€27.61
|
Second Schedule
|
£15.65
|
€19.87
|
Finance Act, 1998
(No. 3 of 1998):
|
|
|
section 86
|
£300
|
€380
|
Finance Act, 1999
(No. 2 of 1999) (as amended):
|
|
|
section 98(1)
|
£4.40
|
€5.58
|
section 99(1)
|
£17.90
|
€22.72
|
section 101(8)
|
£200
|
€250
|
section 102(2)
|
£1,500
|
€1,900
|
section 102(4)(a)
|
£1,500
|
€1,900
|
section 102(4)(b)
|
£10,000
|
€12,695
|
Schedule 2
|
£361.36
|
€458.83
|
Schedule 2
|
£274.44
|
€348.46
|
Schedule 2
|
£357.22
|
€453.57
|
Schedule 2
|
£180.68
|
€229.41
|
Schedule 2
|
£196.14
|
€249.04
|
Schedule 2
|
£256.14
|
€325.23
|
Schedule 2
|
£25.00
|
€31.74
|
Schedule 2
|
£10.60
|
€13.45
|
Schedule 2
|
£37.30
|
€47.36
|
Schedule 2
|
£41.75
|
€53.01
|
Schedule 2
|
£14.30
|
€18.15
|
Schedule 2
|
£196.14
|
€249.04
|
Schedule 2
|
£37.30
|
€47.36
|
Finance Act, 2000
(No. 3 of 2000):
|
|
|
section 105
|
£200
|
€250
|
Intoxicating Liquor Act, 2000
(No. 17 of 2000):
|
|
|
section 20(4)(a)
|
£2,500
|
€3,170
|
Finance Act, 2001:
|
|
|
section 119
(3)(a)
|
£1,500
|
€1,900
|
section 119
(3)(b)
|
£10,000
|
€12,695
|
section 124
|
£1,500
|
€1,900
|
section 128
(1)
|
£5,000
|
€6,350
|
section 156
(2)(a)
|
£361.36
|
€458.83
|
section 156
(2)(a)
|
£274.44
|
€348.46
|
section 156
(2)(a)
|
£357.22
|
€453.57
|
section 156
(2)(a)
|
£180.68
|
€229.41
|
section 156
(2)(a)
|
£196.14
|
€249.04
|
section 156
(2)(a)
|
£256.14
|
€325.23
|
section 156
(2)(a)
|
£25.00
|
€31.74
|
section 156
(2)(a)
|
£10.60
|
€13.45
|
section 156
(2)(a)
|
£37.30
|
€47.36
|
section 156
(2)(a)
|
£41.75
|
€53.01
|
section 156
(2)(a)
|
£14.30
|
€18.15
|
section 156
(2)(a)
|
£196.14
|
€249.04
|
section 156
(2)(a)
|
£37.30
|
€47.36
|
section 171
|
£200
|
€250
|
Schedule 4
|
£81.68
|
€103.71
|
Schedule 4
|
£124.840
|
€158.514
|
Schedule 4
|
£105.347
|
€133.763
|
Schedule 4
|
£86.609
|
€109.970
|
European Communities (Customs and Excise) Regulations, 1992 (
S.I. No. 394 of 1992
):
|
|
|
Regulation 5(6)
|
£1,000
|
€1,265
|
Regulation 20(4)
|
£1,000
|
€1,265
|
Vehicle Registration and Taxation (No. 2) Regulations, 1992 (
S.I. No. 437 of 1992
):
|
|
|
Regulation 6(2)
|
£250
|
€315
|
Disabled Drivers and Disabled Passengers (Tax Concessions) Regulations, 1994 (
S.I. No. 353 of 1994
):
|
|
|
Regulation 9
|
£7,500
|
€9,525
|
Regulation 11
|
£12,500
|
€15,875
|
Regulation 13
|
£12,500
|
€15,875
|
|