Finance (No. 2) Act 2008

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SCHEDULE 4

Provisions Relating to Collection and Recovery of Tax

1. The Taxes Consolidation Act 1997 is amended—

(a) in Chapter 1 of Part 39, by substituting the following for section 928:

“Transmission to Collector-General of particulars of sums to be collected.

928.— (1) In this section—

‘ assessment ’ and ‘ Revenue officer ’ have, respectively, the same meanings as in Chapter 1A of Part 42;

‘ tax ’ means income tax, corporation tax, capital gains tax, value-added tax, excise duty, stamp duty, gift tax and inheritance tax.

(2) After assessments to tax have been made, the inspectors or other Revenue officers shall transmit particulars of the sums to be collected to the Collector-General or to a Revenue officer nominated in writing under section 960B for collection.

(3) The entering by an inspector or other Revenue officer of details of an assessment to tax and of the tax charged in such an assessment in an electronic, digital, magnetic, optical, electromagnetic, biometric, photonic, photographic or other record from which the Collector-General or a Revenue officer nominated in writing under section 960B may extract such details by electronic, digital, magnetic, optical, electromagnetic, biometric, photonic, photographic or other process shall constitute transmission of such details by the inspector or other Revenue officer to the Collector-General or to the Revenue officer nominated in writing under section 960B.”,

(b) in Part 42—

(i) by inserting the following after Chapter 1:

“Chapter 1A

Interpretation

Interpretation.

960A.— (1) In Chapters 1A, 1B and 1C, unless the contrary is expressly stated—

‘ Acts ’ means—

(a) the Tax Acts,

(b) the Capital Gains Tax Acts,

(d) the statutes relating to the duties of excise and to the management of those duties and the enactments amending and extending those statutes,

(e) the Stamp Duties Consolidation Act 1999 and the enactments amending and extending that Act,

(f) the Capital Acquisitions Tax Consolidation Act 2003 and the enactments amending and extending that Act,

(g) Parts 18A and 18B (inserted by the Finance (No. 2) Act 2008),

and any instruments made under any of those Acts;

‘ assessment ’ means any assessment to tax made under any provision of the Acts, including any amended assessment, additional assessment, correcting assessment and any estimate made under section 990 or under Regulation 13 or 14 of the RCT Regulations and any estimate made under section 22 of the Value-Added Tax Act 1972 ;

‘ emoluments ’ has the same meaning as in section 983;

‘ income tax month ’ has the same meaning as in section 983;

‘ PAYE Regulations ’ means regulations made under section 986;

‘ RCT Regulations ’ means the Income Tax (Relevant Contracts) Regulations 2000 ( S.I. No. 71 of 2000 );

‘Revenue officer’ means any officer of the Revenue Commissioners;

‘tax’ means any income tax, corporation tax, capital gains tax, value-added tax, excise duty, stamp duty, gift tax, inheritance tax or any other levy or charge which is placed under the care and management of the Revenue Commissioners and includes—

(a) any interest, surcharge or penalty relating to any such tax, duty, levy or charge,

(b) any clawback of a relief or an exemption relating to any such tax, duty, levy or charge, and

(c) any sum which is required to be deducted or withheld by any person and paid or remitted to the Revenue Commissioners or the Collector-General, as the case may be, under any provision of the Acts;

‘tax due and payable’ means tax due and payable under any provision of the Acts.

Discharge of Collector-General’s functions.

960B.— The Revenue Commissioners may nominate in writing any Revenue officer to perform any acts and to discharge any functions authorised by Chapters 1B and 1C to be performed or discharged by the Collector-General other than the acts and functions referred to in subsections (1) to (4) of section 960N, and references in this Part to ‘Collector-General’ shall be read accordingly.

Chapter 1B

Collection of tax, etc.

Tax to be due and payable to Revenue Commissioners.

960C.— Tax due and payable under the Acts shall be due and payable to the Revenue Commissioners.

Tax to be debt due to Minister for Finance.

960D.— Tax due and payable to the Revenue Commissioners shall be treated as a debt due to the Minister for Finance for the benefit of the Central Fund.

Collection of tax, issue of demands, etc.

960E.— (1) Tax due and payable to the Revenue Commissioners by virtue of section 960C shall be paid to and collected by the Collector-General, including tax charged in all assessments to tax, particulars of which have been given to the Collector-General under section 928.

(2) The Collector-General shall demand payment of tax that is due and payable but remaining unpaid by the person from whom that tax is payable.

(3) Where tax is not paid in accordance with the demand referred to in subsection (2), the Collector-General shall collect and levy the tax that is due and payable but remaining unpaid by the person from whom that tax is payable.

(4) On payment of tax, the Collector-General may provide a receipt to the person concerned in respect of that payment and such receipt shall consist of whichever of the following the Collector-General considers appropriate, namely—

(a) a separate receipt in respect of each such payment, or

(b) a receipt for all such payments that have been made within the period specified in the receipt.

Moneys received for capital acquisitions tax and stamp duties and not appropriated to be recoverable.

960F.— (1) Any person who—

(a) having received a sum of money in respect of gift tax, inheritance tax or stamp duties, does not pay that sum to the Collector-General, and

(b) improperly withholds or detains such sum of money,

shall be accountable to the Revenue Commissioners for the payment of that sum to the extent of the amount so received by that person.

(2) The sum of money referred to in subsection (1) shall be treated as a debt due to the Minister for Finance for the benefit of the Central Fund and section 960I shall apply to any such sum as if it were tax due and payable.

Duty of taxpayer to identify liability against which payment to be set, etc.

960G.— (1) Subject to subsection (2), every person who makes a payment of tax to the Revenue Commissioners or to the Collector-General shall identify the liability to tax against which he or she wishes the payment to be set.

(2) Where payment of tax is received by the Revenue Commissioners or the Collector-General and the payment is accompanied by a pay slip, a tax return, a tax demand or other document issued by the Revenue Commissioners or the Collector-General, the payment shall, unless the contrary intention is or has been clearly indicated, be treated as relating to the tax referred to in the document concerned.

(3) Where a payment is received by the Revenue Commissioners or the Collector-General from a person and it cannot reasonably be determined by the Revenue Commissioners or the Collector-General from the instructions, if any, which accompanied the payment which liabilities the person wishes the payment to be set against, then the Revenue Commissioners or the Collector-General may set the payment against any liability due by the person under the Acts.

Offset between taxes.

960H.— (1) In this section—

‘ claim ’ means a claim that gives rise to either or both a repayment of tax and a payment of interest payable in respect of such a repayment and includes part of such a claim;

‘ liability ’ means any tax due and payable which is unpaid and includes any tax estimated to be due and payable;

‘ overpayment ’ means a payment or remittance (including part of such a payment or remittance) which is in excess of the amount of the liability against which it is credited.

(2) Where the Collector-General is satisfied that a person has not complied with the obligations imposed on the person in relation to either or both—

(a) the payment of tax that is due and payable, and

(b) the delivery of returns required to be made,

then the Collector-General may, in a case where a repayment is due to the person in respect of a claim or overpayment—

(i) where paragraph (a) applies, or where paragraphs (a) and (b) apply, instead of making the repayment, set the amount of the repayment against any liability, and

(ii) where paragraph (b) only applies, withhold making the repayment until such time as the returns required to be delivered have been delivered.

(3) (a) Where a person (referred to in this subsection as the ‘ first-men tioned person ’) has assigned, transferred or sold a right to a claim or overpayment to another person (referred to in this subsection as the ‘ second- mentioned person ’) and subsection (2)(a) applies, then the Collector-General shall, in a case where a repayment would have been due to the first-mentioned person in respect of the claim or overpayment if he or she had not assigned, transferred or sold his or her right to the claim or overpayment, instead of making the repayment to the second-mentioned person, set that claim or overpayment against tax that is due and payable by that first-mentioned person.

(b) Where the first-mentioned person and the second-mentioned person are connected persons within the meaning of section 10, then the balance, if any, of the repayment referred to in paragraph (a) shall be set against tax due and payable by the second-mentioned person.

(4) Where the Collector-General has set or withheld a repayment by virtue of subsection (2) or (3), then he or she shall give notice in writing to that effect to the person or persons concerned and, where subsection (2)(ii) applies, interest shall not be payable under any provision of the Acts from the date of such notice in respect of any repayment so withheld.

(5) The Revenue Commissioners may make regulations for the purpose of giving effect to this section and, without prejudice to the generality of the foregoing, such regulations may provide for the order of priority of the liabilities to tax against which any claim or overpayment is to be set in accordance with subsection (2) or (3) or both.

(6) Every regulation made under this section is to be laid before Dáil Éireann as soon as may be after it is made and, if a resolution annulling the regulation is passed by Dáil Éireann within the next 21 days on which Dáil Éireann has sat after the regulation is laid before it, the regulation shall be annulled accordingly, but without prejudice to the validity of anything previously done under the regulation.

(7) The Taxes (Offset of Repayments) Regulations 2002 ( S.I. No. 471 of 2002 ) shall have effect as if they were made under subsection (5) and had complied with subsection (6).

Chapter 1C

Recovery provisions, evidential rules, etc.

Recovery of tax by way of civil proceedings.

960I.— (1) Without prejudice to any other means by which payment of tax may be enforced, any tax due and payable or any balance of such tax may be sued for and recovered by proceedings taken by the Collector-General in any court of competent jurisdiction.

(2) All or any of the amounts of tax due from any one person may be included in the same summons.

(3) The rules of court for the time being applicable to civil proceedings commenced by summary summons, in so far as they relate to the recovery of tax, shall apply to proceedings under this section.

(4) The acceptance of a part payment or a payment on account in respect of tax referred to in a summons shall not prejudice proceedings for the recovery of the balance of the tax due and the summons may be amended accordingly.

(5) (a) Proceedings under this section may be brought for the recovery of the total amount which an employer is liable, under Chapter 4 and the PAYE Regulations, to pay to the Collector-General for any income tax month without—

(i) distinguishing the amounts for which the employer is liable to pay by reference to each employee, and

(ii) specifying the employees in question.

(b) For the purposes of the proceedings referred to in paragraph (a), the total amount shall be one single cause of action or one matter of complaint.

(c) Nothing in this subsection shall prevent the bringing of separate proceedings for the recovery of each of the several amounts which the employer is liable to pay by reference to any income tax month and to the employer’s several employees.

(6) For the purposes of subsection (5), any amount of tax—

(a) estimated under section 989, or

(b) estimated under section 990 or any balance of tax so estimated but remaining unpaid,

is deemed to be an amount of tax which any person paying emoluments was liable, under Chapter 4 and the PAYE Regulations, to pay to the Collector-General.

Evidential and procedural rules.

960J.— (1) In proceedings for the recovery of tax, a certificate signed by the Collector-General to the effect that, before the proceedings were instituted, any one or more of the following matters occurred:

(a) the assessment to tax, if any, was duly made,

(b) the assessment, if any, has become final and conclusive,

(d) demand for the payment of the tax has been duly made,

shall be evidence until the contrary is proved of such of those matters that are so certified by the Collector-General.

(2) (a) Subsection (1) shall not apply in the case of tax to which Chapter 4 applies.

(b) In proceedings for the recovery of tax to which Chapter 4 applies, a certificate signed by the Collector-General that a stated amount of income tax under Schedule E is due and outstanding shall be evidence until the contrary is proved that the amount is so due and outstanding.

(3) In proceedings for the recovery of tax, a certificate purporting to be signed by the Collector-General certifying the matters or any of the matters referred to in subsection (1) or (2) may be tendered in evidence without proof and shall be deemed until the contrary is proved to have been duly signed by the person concerned.

(4) If a dispute relating to a certificate referred to in subsection (1), (2) or (3) arises during proceedings for the recovery of tax, the judge may adjourn the proceedings to allow the Collector-General or the Revenue officer concerned to attend and give oral evidence in the proceedings and for any register, file or other record relating to the tax to be produced and put in evidence in the proceedings.

Judgments for recovery of tax.

960K.— (1) In this section ‘judgment’ includes any order or decree.

(2) Where, in any proceedings for the recovery of tax, judgment is given against a person and a sum of money is accepted from the person against whom the proceedings were brought on account or in part payment of the amount of which the judgment was given, then—

(a) such acceptance shall not prevent or prejudice the recovery under the judgment of the balance of that amount that remains unpaid,

(b) the judgment shall be capable of being executed and enforced in respect of the balance as fully in all respects and by the like means as if the balance were the amount for which the judgment was given,

(c) the law relating to the execution and enforcement of the judgment shall apply in respect of the balance accordingly, and

(d) a certificate signed by the Collector-General stating the amount of the balance shall, for the purposes of the enforcement and execution of the judgment, be evidence until the contrary is proved of the amount of the balance.

Recovery by sheriff or county registrar.

960L.— (1) Where any person does not pay any sum in respect of tax for which he or she is liable under the Acts, the Collector-General may issue a certificate to the county registrar or sheriff of the county in which the person resides or has a place of business certifying the amount due and outstanding and the person from whom that amount is payable.

(2) (a) For the purposes of this subsection—

‘ electronic ’ has the meaning assigned to it by the Electronic Commerce Act 2000 and an ‘electronic certificate’ shall be construed accordingly;

‘ issued in non-paper format ’ includes issued in facsimile.

(b) A certificate to be issued by the Collector-General under this section may—

(i) be issued in an electronic or other format, and

(ii) where the certificate is issued in a non-paper format, be reproduced in a paper format by the county registrar or sheriff or by persons authorised by the county registrar or sheriff to do so.

(i) constitute a valid certificate for the purposes of this section,

(ii) be deemed to have been made by the Collector-General, and

(iii) be deemed to have been issued on the date that the Collector-General caused the certificate to issue.

(d) (i) Where a certificate issued by the Collector-General is reproduced in a non-paper format in accordance with paragraph (b)(ii) and—

(I) the reproduction contains, or there is appended to it, a note to the effect that it is a copy of the certificate so issued, and

(II) the note contains the signature of the county registrar or sheriff or of the person authorised under paragraph (b)(ii) and the date of such signing,

then the copy of the certificate with the note so signed and dated shall, for all purposes, have effect as if it was the certificate itself.

(ii) A signature or date in a note, on a copy of, or appended to, a certificate issued in a non-paper format by the Collector-General, and reproduced in a paper format in accordance with paragraph (b)(ii), that—

(I) in respect of such signature, purports to be that of the county registrar or sheriff or of a person authorised to make a copy, shall be taken until the contrary is shown to be the signature of the county registrar or sheriff or of a person who at the material time was so authorised, and

(II) in respect of such date, shall be taken until the contrary is shown to have been duly dated.

(3) (a) Immediately on receipt of the certificate, the county registrar or sheriff shall proceed to levy the amount certified in the certificate to be in default by seizing all or any of the goods, animals or other chattels within his or her area of responsibility belonging to the defaulter.

(b) For the purposes of paragraph (a), the county registrar or sheriff shall (in addition to the rights, powers and duties conferred on him or her by this section) have all such rights, powers and duties as are for the time being vested in him or her by law in relation to the execution of a writ of fieri facias in so far as those rights, powers and duties are not inconsistent with the additional rights, powers and duties conferred on him or her by this section.

(4) A county registrar or sheriff executing a certificate under this section shall be entitled—

(a) if the sum certified in the certificate is in excess of €19,050, to charge and (where appropriate) to add to that sum and (in any case) to levy under the certificate such fees and expenses, calculated in accordance to the scales appointed by the Minister for Justice, Equality and Law Reform under section 14(1)(a) of the Enforcement of Court Orders Act 1926 and for the time being in force, as the county registrar or sheriff would be entitled so to charge or add and to levy if the certificate were an execution order, within the meaning of the Enforcement of Court Orders Act 1926 (in this section referred to as an ‘execution order’), of the High Court,

(b) if the sum referred to in the certificate to be in default exceeds €3,175 but does not exceed €19,050, to charge and (where appropriate) to add to that sum and (in any case) to levy under the certificate such fees and expenses, calculated according to the scales referred to in paragraph (a), as the county registrar or sheriff would be entitled so to charge or add and to levy if the certificate were an execution order of the Circuit Court, and

(c) if the sum certified in the certificate to be in default does not exceed €3,175 and (where appropriate) to add to that sum and (in any case) to levy under the certificate such fees and expenses, calculated according to the scales referred to in paragraph (a), as the county registrar or sheriff would be entitled so to charge or add and to levy if the certificate were an execution order of the District Court.

Taking by Collector-General of proceedings in bankruptcy.

960M.— (1) The Collector-General may in his or her own name apply for the grant of a bankruptcy summons under section 8 of the Bankruptcy Act 1988 or present a petition for adjudication under section 11 of that Act in respect of tax (except corporation tax) due and payable or any balance of such tax.

(2) Subject to this section, the rules of court for the time being applicable and the enactments relating to bankruptcy shall apply to proceedings under this section.

Continuance of pending proceedings and evidence in proceedings.

960N.— (1) Where the Collector-General has instituted proceedings under section 960I(1) or 960M(1) for the recovery of tax or any balance of tax and, while such proceedings are pending, such Collector-General ceases for any reason to hold that office, the proceedings may be continued in the name of that Collector-General by any person (in this section referred to as the ‘successor’) duly appointed to collect such tax in succession to that Collector-General or any subsequent Collector-General.

(2) In any case where subsection (1) applies, the successor shall inform the person or persons against whom the proceedings concerned are pending that those proceedings are being so continued and, on service of such notice, notwithstanding any rule of court, it shall not be necessary for the successor to obtain an order of court substituting him or her for the person who has instituted or continued proceedings.

(3) Any affidavit or oath to be made by a Collector-General for the purposes of the Judgment Mortgage (Ireland) Act 1850 or the Judgment Mortgage (Ireland) Act 1858 may be made by a successor.

(4) Where the Collector-General duly appointed to collect tax in succession to another Collector-General institutes or continues proceedings under section 960I(1) or 960M(1) for the recovery of tax or any balance of tax, then the person previously appointed as Collector-General shall for the purposes of the proceedings be deemed until the contrary is proved to have ceased to be the Collector-General appointed to collect the tax.

(5) Where a Revenue officer nominated in accordance with section 960B has instituted proceedings under section 960I(1) or 960M(1) for the recovery of tax or the balance of tax, and while such proceedings are pending, such officer dies or otherwise ceases for any reason to be a Revenue officer—

(a) the right of such officer to continue proceedings shall cease and the right to continue proceedings shall vest in such other officer as may be nominated by the Revenue Commissioners,

(b) where such other officer is nominated he or she shall be entitled accordingly to be substituted as a party to the proceedings in the place of the first-mentioned officer, and

(6) In proceedings under section 960I(1) or 960M(1) taken by a Revenue officer nominated in accordance with section 960B, a certificate signed by the Revenue Commissioners certifying the following facts—

(a) that a person is an officer of the Revenue Commissioners,

(b) that he or she has been nominated by them in accordance with section 960B, and

shall be evidence unless the contrary is proved of those facts.

(7) In proceedings under sections 960I(1) or 960M(1) taken by a Revenue officer nominated in accordance with section 960B, a certificate signed by the Revenue Commissioners certifying the following facts—

(a) that the plaintiff has ceased to be an officer of the Revenue Commissioners nominated by them in accordance with section 960B,

(b) that another person is a Revenue officer,

(d) that such other person has been nominated by them to take proceedings to recover tax,

shall be evidence until the contrary is proved of those facts.

Winding-up of companies: priority for taxes.

960O.— (1) In this section—

‘ Act of 1963 ’ means the Companies Act 1963 ;

‘ Act of 1972 ’ means the Value-Added Tax Act 1972 ;

‘ relevant date ’ has the same meaning as in section 285 of the Act of 1963;

‘ relevant period ’ means—

(a) in paragraph (a)(i) of subsection (4) and in paragraphs (b) and (c) of that subsection, the 12 month period next before the date that is 14 days after the end of the income tax month in which the relevant date occurred;

(b) in subparagraphs (ii) to (v) of subsection (4)(a), the 12 month period referred to in the relevant subsection;

‘ relevant subsection ’ means subsection (2)(a)(iii) of section 285 of the Act of 1963.

(2) For the purposes of section 98 of the Act of 1963 and the relevant subsection, the amount referred to in the relevant subsection is deemed to include corporation tax and capital gains tax.

(3) (a) Any value-added tax, including interest payable on that value-added tax in accordance with section 21 of the Act of 1972, for which a company is liable for taxable periods (within the meaning of that Act) which ended within the period of 12 months next before the relevant date are to be included among the debts which under section 285 of the Act of 1963 are to be paid in priority to all other debts in the winding up of the company.

(b) For the purposes of section 98 of the Act of 1963, paragraph (a) is deemed to be included in section 285 of that Act.

(4) (a) For the purposes of section 98 of the Act of 1963 and the relevant subsection, the amount referred to in the relevant subsection is deemed to include—

(i) so much as is unpaid of an authorised employer’s PAYE liability,

(ii) amounts of tax deducted under section 531(1) that relate to a period or periods falling in whole or in part within the relevant period,

(iii) amounts of tax recoverable under Regulation 14 of the RCT Regulations that relate to a period or periods falling in whole or in part within the relevant period,

(iv) amounts of tax to which section 989 applies that relate to a period or periods falling in whole or in part within the relevant period,

(v) amounts of tax to which section 990 applies that relate to a period or periods falling in whole or in part within the relevant period.

(b) In the case of any amount referred to in subparagraphs (ii) to (v) of paragraph (a) for a period falling partly within and partly outside the relevant period, the total sum or amount is to be apportioned according to the respective lengths of the periods falling within the relevant period and outside of that period so as to determine the amount of tax that relates to the relevant period.

(c) For the purposes of paragraph (a)(i) ‘ authorised employer’s PAYE liability’, in relation to an employer authorised under Regulation 29 of the PAYE Regulations, means the amount determined by the formula—

(A + B — C) + D

where—

A is any amount which, apart from Regulation 29 of the PAYE Regulations, would otherwise have been an amount due at the relevant date in respect of sums that the employer is liable under Chapter 4 and the PAYE Regulations (other than Regulation 29 of those Regulations) to deduct from emoluments paid by the employer during the relevant period,

B is any amount which, apart from Regulation 29 of the PAYE Regulations, would otherwise have been an amount due at the relevant date in respect of sums that were not so deducted but which the employer was liable, in accordance with section 985A and any regulations under that section, to remit to the Collector-General in respect of notional payments made by the employer during the relevant period,

C is any amount which the employer was liable under Chapter 4 and the PAYE Regulations to repay during the relevant period, and

D is any interest payable under section 991 in respect of the amounts referred to in the meanings of A and B.

Bankruptcy: priority for taxes.

960P.— (1) In this section—

‘ Act of 1972 ’ means the Value-Added Tax Act 1972 ;

‘Act of 1988’ means the Bankruptcy Act 1988 ;

‘ relevant period ’, in relation to the distribution of the property of a bankrupt, arranging debtor or person dying insolvent, means the period of 12 months before the date on which the order for adjudication of the person as a bankrupt was made, the petition of arrangement of the person as a debtor was filed or, as the case may be, the person died insolvent.

(2) For the purposes of subsection (1)(a) of section 81 of the Act of 1988, the amount referred to in that subsection is deemed to include capital gains tax.

(3) The priority attaching to the taxes to which section 81 of the Act of 1988 applies shall also apply to—

(a) any value-added tax, including interest payable on value-added tax in accordance with section 21 of the Act of 1972, for which a person is liable for taxable periods (within the meaning of that Act) which have ended within the relevant period,

(b) so much as is unpaid of an employer’s PAYE liability for the relevant period,

(c) amounts of tax deducted under section 531(1) which relate to a period or periods falling in whole or in part within the relevant period,

(d) amounts of tax recoverable under Regulation 14 of the RCT Regulations which relate to a period or periods falling in whole or in part within the relevant period,

(e) amounts of tax to which section 989 applies which relate to a period or periods falling in whole or in part within the relevant period,

(f) amounts of tax to which section 990 applies which relate to a period or periods falling in whole or in part within the relevant period.

(4) In the case of any amount referred to in paragraphs (c) to (f) of subsection (3) for a period falling partly within and partly outside the relevant period, the total sum or amount is to be apportioned according to the respective lengths of the periods falling within the relevant period and outside of that period in order to determine the amount of tax which relates to the relevant period.

(5) In subsection (3)(b) ‘employer’s PAYE liability for the relevant period’ means the amount determined by the formula—

(A + B — C) + D

where—

A is all sums which an employer was liable under Chapter 4 and the PAYE Regulations to deduct from emoluments paid by the employer during the relevant period,

B is all sums that were not so deducted but which an employer was liable, in accordance with section 985A and regulations under that section, to remit to the Collector-General in respect of notional payments made by the employer during the relevant period,

C is any amounts which the employer was liable under Chapter 4 and the PAYE Regulations to repay during the relevant period, and

D is any interest payable under section 991 in respect of the sums referred to in the meanings of A and B.”,

(ii) by inserting the following after section 980(8A) (inserted by the Finance Act 2000 ):

“(8B) Subsection (8) shall apply for corporation tax as it applies for capital gains tax, and references to capital gains tax in that section shall apply accordingly as if they were or included references to corporation tax.”,

and

(iii) in section 981, by inserting “or corporation tax, as the case may be,” after “capital gains tax”.

2. Each enactment (in this Schedule referred to as the “repealed enactments”) mentioned in the second column of Part 1 of the Table to this Schedule is repealed to the extent specified opposite that mentioned in the third column of that Part.

3. Part 2 of the Table to this Schedule, which provides for amendments to other enactments consequential on this Schedule coming into effect, shall have effect.

4. Any reference, whether express or implied, in any enactment or document (including the repealed enactments and enactments passed or documents made after this Schedule comes into effect)—

(a) to any provision of the repealed enactments, or

(b) to things done, or to be done under or for the purposes of any provision of the repealed enactments,

shall, if and in so far as the nature of the reference permits, be construed as including, in relation to the times, years or periods, circumstances or purposes in relation to which the corresponding provision of this Schedule applies, a reference to, or as the case may be, to things done or deemed to be done or to be done under or for the purposes of, the corresponding provision.

5. All documents made or issued under a repealed enactment and in force immediately before this Schedule comes into effect shall continue in force as if made or issued under the provision inserted into the Taxes Consolidation Act 1997 by this Schedule which corresponds to the repealed enactment.

6. This Schedule comes into effect and applies as respects any tax that becomes due and payable on or after 1 March 2009.

TABLE

PART 1

REPEALS

Number and Year	Short Title	Extent of Repeal
No. 22 of 1972.	Value-Added Tax Act 1972.	In section 22(2)(c) delete “, subject to paragraph (d),”. Section 22(2)(d). Sections 24 and 42.
No. 16 of 1976.	Finance Act 1976.	Section 62.
No. 39 of 1997.	Taxes Consolidation Act 1997.	In section 959(6) delete “976,”. Sections 851(2), 961, 962, 963, 964, 965, 966, 967, 968, 970, 971, 972, 973, 974, 975, 976, 982, 993, 994, 995, 998, 999, 1000, 1006A and 1006B.
No. 31 of 1999.	Stamp Duties Consolidation Act 1999.	In section 2(4) the words “and such duty, additional duty” and the words after “any such duty”. In section 5(4) “(which shall be recoverable in the same manner as if it were part of the duty)”. Section 14(5). Section 15(4). Section 16(5). In section 87(3) “as a debt due to the Minister for the benefit of the Central Fund”. In section 87A(4) “ as a debt due to the Minister for Finance for the benefit of the Central Fund”. In sections 123(7), 123A(7), 123B(7), 123C(8), 124(5)(b) and 124A(8) “ and each penalty shall be recoverable in the same manner as if the penalty were part of the duty”. In subsection (4) of section 126B to delete all the words from “and such duty and penalty” down to the end of that subsection. Section 126B(10). Sections 132, 134, 138 and 159.
No. 5 of 2001.	Finance Act 2001.	Subsections (1A) and (2)(c) of section 103 and subsection (2) of section 124A.
No. 5 of 2002.	Finance Act 2002.	Section 75.
No. 1 of 2003.	Capital Acquisitions Tax Consolidation Act 2003.	Subsections (1) and (2) of section 61, subsections (1) and (2) of section 63 and sections 64 and 65. In subsections (3) and (4) of section 63 the words “the Attorney General or the Minister for Finance or”.

PART 2

CONSEQUENTIAL AMENDMENTS

Income tax, corporation tax, capital gains tax and related matters

Enactment amended	Words or references to be replaced	Words or references to be inserted
Taxes Consolidation Act 1997:
Paragraphs (a) and (b) of section 933(9)	section 962	section 960L
Section 985A(4)	Revenue Commissioners	Collector-General
Section 989(3)(d)	section 962	section 960L
Section 990(1A)(c)	section 962	section 960L
Section 1006(1), in the definitions of “certificate” and “fees”	section 962	section 960L
Section 1083	976(2)	Chapters 1B and 1C of Part 42

Finance (No. 2) Act 2008 Permanent Page URL

Finance (No. 2) Act 2008

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