Finance Act 2003
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Amendment of Chapter 1 (payments in respect of professional services by certain persons) of Part 18 of, and Schedule 13 to, Principal Act. |
10.—(1) Chapter 1 of Part 18 of the Principal Act is amended: | |
(a) in section 520(1), in the definition of “relevant payment”— | ||
(i) in subparagraph (i) by substituting “applies,” for “applies, and”, | ||
(ii) in subparagraph (ii) by substituting “section, and” for “section;”, and | ||
(iii) by inserting the following after subparagraph (ii): | ||
“(iii) a payment by one accountable person to another in reimbursement of a relevant payment;”, and | ||
(b) in section 525 by substituting the following for subsection (6): | ||
“(6) The provisions of Chapter 2 relating to the assessment, collection and recovery of tax deductible under section 531(1) shall apply to the assessment, collection and recovery of appropriate tax.”. | ||
(2) Schedule 13 to the Principal Act is amended— | ||
(a) by substituting “79. Horse Racing Ireland.” for paragraph 79, | ||
(b) by deleting “104. The National Pensions Reserve Fund Commission.”, and | ||
(c) by adding the following after paragraph 120: | ||
“121. Human Rights Commission. | ||
122. Pensions Ombudsman. | ||
123. Refugee Appeals Tribunal. | ||
124. The Dublin Institute for Advanced Studies. | ||
125. Pre-Hospital Emergency Care Council. | ||
126. Sustainable Energy Ireland — The Sustainable Energy Authority of Ireland. | ||
127. The Health Insurance Authority. | ||
128. Commission for Aviation Regulation. | ||
129. Railway Procurement Agency. | ||
130. The National Council on Ageing and Older People. | ||
131. National Qualifications Authority of Ireland (NQAI). | ||
132. BreastCheck, The National Breast Screening Programme. | ||
133. The National Council for the Professional Development of Nursing and Midwifery. | ||
134. Mater and Children's Hospital Development Ltd. | ||
135. The National Consultative Commission on Racism and Interculturalism. | ||
136. Office of Tobacco Control. | ||
137. The Marine Casualty Investigation Board. | ||
138. National Treasury Management Agency as regards the performance of functions by it conferred on, or delegated to, it by or under Part 2 of the National Treasury Management Agency (Amendment) Act 2000 . (State Claims Agency). | ||
139. National Development Finance Agency.”. | ||
(3) (a) Paragraph (a) of subsection (2) applies with effect from 18 December 2001. | ||
(b) Paragraph (c) of subsection (2) applies with effect from 1 May 2003. |