Finance Act 2010
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SCHEDULE 4 Miscellaneous Technical Amendments in Relation to Tax | ||
1. The Taxes Consolidation Act 1997 is amended— | ||
(a) in section 81(2)(o) by substituting “a territory in respect of which there are not for the time being in force any arrangements providing for such relief.” for “any other territory.”, | ||
(b) in section 261(c)(i)(II) by deleting “of the Principal Act”, | ||
(c) in section 433 by substituting the following for subsection (4): | ||
“(4) For the purposes of this Part ‘director’ includes— | ||
(a) any person occupying the position of director by whatever name called, | ||
(b) any person in accordance with whose directions or instructions the directors are accustomed to act, and | ||
(c) any person— | ||
(i) who is a manager of the company or otherwise concerned in the management of the company’s trade or business, and | ||
(ii) who is, either on his or her own or with one or more associates, the beneficial owner of, or able, directly or through the medium of other companies or by any other indirect means, to control, 20 per cent or more of the ordinary share capital of the company.”, | ||
(d) in the Table to section 458— | ||
(i) in Part 1 by inserting “Section 848A(7)” after “Section 489”, and | ||
(ii) in Part 2 by deleting “Section 848A(7)”, | ||
(e) in section 508 by inserting the following after subsection (8): | ||
“(9) The Revenue Commissioners may nominate in writing an inspector or other officer to perform any acts and discharge any functions authorised by this section to be performed or discharged by the Revenue Commissioners.”, | ||
(f) in section 630 by substituting the following for the definition of “ the Directive ”: | ||
“ ‘the Directive’ means Council Directive 2009/133/EC of 19 October 2009 26 on the common system of taxation applicable to mergers, divisions, partial divisions, transfers of assets and exchanges of shares concerning companies of different Member States and to the transfer of the registered office of an SE or SCE between Member States;”, | ||
(g) in section 644C— | ||
(i) in subsection (18) by substituting “subsection (13) or (14)” for “subsection (2)”, and | ||
(ii) in subsection (25) by substituting “restricted loss” for “unrelieved loss”, | ||
(h) in section 766A— | ||
(i) in subsection (4B)(b)(ii)(II) by substituting “of the excess remaining as reduced” for “by which the excess remaining is reduced”, and | ||
(ii) in subsection (8) by substituting “section 960H(2)” for “section 1006A(2)”, | ||
(i) in section 960A by deleting the reference to subsection (1) at the beginning of that section, | ||
(j) in section 960N— | ||
(i) in subsection (3) by substituting “Land and Conveyancing Law Reform Act 2009” for “Judgement Mortgage (Ireland) Act 1850 or the Judgement Mortgage (Ireland) Act 1858”, and | ||
(ii) in subsection (7) by substituting “section” for “sections”, | ||
(k) in section 980(8B) by substituting “subsection” for “section”, and | ||
(l) in section 1078(9) by substituting “sections 26(3D) and 27A(16) of the Value-Added Tax Act 1972 ” for “section 27A(16) of the Value-Added Tax Act 1972 ”. | ||
2. The Stamp Duties Consolidation Act 1999 is amended— | ||
(a) in section 8(6) by substituting “subsection (3), subsection (4A)” for “subsection (3)”, | ||
(b) in section 12(5) by substituting “has been stamped, or is not required under Regulations made pursuant to section 17A to be stamped,” for “has been stamped”, and | ||
(c) in section 80(10)(a) by substituting “Member State of the European Union or in an EEA State within the meaning of section 80A” for “Member State of the European Union”. | ||
3. The Capital Acquisitions Tax Consolidation Act 2003 is amended— | ||
(a) in section 2(1) in the definition of “the Tax Acts” by substituting “section 1(2)” for “section 2”, | ||
(b) in section 45A(5) by substituting “€3,000” for “€1,520”, and | ||
(c) in section 109(4) by substituting “€4,000” for “€1,265”. | ||
4. The Value-Added Tax Act 1972 is amended— | ||
(a) in section 1(1) by substituting the following definition for the definition of “ intra-Community acquisition of goods”: | ||
“ ‘intra-Community acquisition’, in relation to goods, has the meaning assigned to it by section 3A;”, | ||
(b) in section 3A(1) by substituting “In this Act, ‘intra-Community acquisition ’, in relation to goods, means the acquisition” for “In this Act ‘intra-Community acquisition of goods’ means the acquisition”, | ||
(c) in section 8(2)(d)(ii) by substituting “subsection (2)(aa)” for “section (2)(aa)”, | ||
(d) in section 17(7) by substituting “An invoice, credit note or document required to be issued in accordance with this section” for “An invoice or credit note”, | ||
(e) in section 19(3A) by substituting “a return and remittance of the amount payable (if any)” for “a return and remittance”, | ||
(f) in section 26 by inserting the following after subsection (3C) (inserted by the Finance Act 2010): | ||
“(3D) In proceedings for recovery of a penalty under this Act— | ||
(a) a certificate signed by an officer of the Revenue Commissioners which certifies that the officer has inspected the relevant records of the Revenue Commissioners and that it appears from them that, during a stated period, stated particulars or stated returns were not furnished by the defendant shall be evidence until the contrary is proved that the defendant did not, during that period, furnish the particulars or return, | ||
(b) a certificate signed by an officer of the Revenue Commissioners which certifies that the officer has inspected the relevant records of the Revenue Commissioners and that it appears from them that a stated document was duly sent to the defendant on a stated day shall be evidence until the contrary is proved that that person received that document in the ordinary course, | ||
(c) a certificate signed by an officer of the Revenue Commissioners which certifies that the officer has inspected the relevant records of the Revenue Commissioners and that it appears from them that a stated notice was not issued by them to the defendant shall be evidence until the contrary is proved that the defendant did not receive the notice in question, | ||
(d) a certificate signed by an officer of the Revenue Commissioners which certifies that the officer has inspected the relevant records of the Revenue Commissioners and that it appears from them that, during a stated period, the defendant was an accountable person or was not an accountable person shall be evidence until the contrary is proved that, during that period, the defendant was an accountable person or was not an accountable person, as the case may be, | ||
(e) a certificate certifying as provided for in paragraph (a), (b), (c) or (d) and purporting to be signed by an officer of the Revenue Commissioners may be tendered in evidence without proof and shall be deemed, until the contrary is proved, to have been signed by an officer of the Revenue Commissioners.”, | ||
and | ||
(g) in section 27A(21)(c) by substituting “from the date on which the goods were detained under that paragraph, whichever is the earlier, those goods shall be seized” for “from the date on which the said goods were detained under the said subsection, whichever is the earlier, the said goods shall be seized”. | ||
5. The Finance Act 2009 is amended in section 30(4) by substituting the following for paragraph (a): | ||
“(a) in section 6(1)(c) by inserting the following after subparagraph (ii): | ||
‘(iia) in paragraph (c)(ii)— | ||
(I) by substituting “Table to this subsection” for “Table to this section”, and | ||
(II) by substituting “24,000” for “15,000”, | ||
and’,”. | ||
6. (a) As respects paragraph 1— | ||
(i) subparagraphs (a) to (c) and (e) to (l) have effect as on and from the passing of this Act, and | ||
(ii) subparagraph (d) is deemed to have come into force and have taken effect as on and from 6 April 2001. | ||
(b) As respects paragraph 2— | ||
(i) subparagraph (a) applies as respects penalties incurred on or after 24 December 2008, | ||
(ii) subparagraph (b) applies as on and from 30 December 2009, and | ||
(iii) subparagraph (c) has effect as on and from the passing of this Act. | ||
(c) Paragraph 3 has effect as on and from the passing of this Act. | ||
(d) As respects paragraph 4— | ||
(i) subparagraphs (a) and (b) have effect as on and from 1 January 2010, and | ||
(ii) subparagraphs (c) to (g) have effect as on and from the passing of this Act. | ||
(e) Subsection (2) of section 6 of the Finance (No. 2) Act 2008 applies to subsection (1) of that section as amended by section 30(4)(a) of the Finance Act 2009 and paragraph 5 of this Schedule. | ||