Finance Act 2013

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SCHEDULE 2

Miscellaneous Technical Amendments in relation to Tax

Section 105 .

1. The Taxes Consolidation Act 1997 is amended—

(a) in section 110(1), in paragraph (ba) of the definition of “carbon offsets”, by substituting “Reducing” for “Reduced” and “process” for “programme”,

(b) in section 128E(6)(a) by deleting “for” where it first occurs,

(c) in section 133—

(i) in subsection (1)(da)(i) by substituting “section 443(16)” for “section 433(16)”, and

(ii) in subsection (13)(b)(i) by substituting “the currency of the State” for “Irish currency”,

(d) in section 198(1)(c)(iii)(II) by inserting “if” before “the person”,

(e) in section 452A(1), in paragraph (b) of the definition of “interest”, by deleting “, (3)(a)”,

(f) in section 487(1)(a), in the definition of “group base tax”, by substituting “subparagraphs (IV)” for “subparagraph (IV)”,

(g) in section 766A(3A)(a)(i) by substituting “this section” for “section 766A”,

(h) in section 865(1)(b) by substituting the following for clauses (I) and (II) of subparagraph (i):

“(I) all the information which the Revenue Commissioners may reasonably require to enable them determine if and to what extent a repayment of tax is due to the person for that chargeable period is contained in the statement or return, and

(II) the repayment treated as claimed, if due—

(A) would arise out of the assessment to tax, made at the time the statement or return was furnished, on foot of the statement or return, or

(B) would have arisen out of the assessment to tax, that would have been made at the time the statement or return was furnished, on foot of the statement or return if an assessment to tax had been made at that time,”,

(i) in section 917B(5) by substituting “subsection (3)” for “subsection (2)” in each place,

(j) in section 960A by substituting “Chapters 1A, 1B, 1C and 1D” for “Chapters 1B, 1C and 1D”,

(k) in section 1025(4)(d) by substituting “section 465(6)” for “section 465(5)”, and

(l) in paragraph 4(5)(b) of Schedule 24—

(i) in subclause (iv) by inserting “shall be treated for the purposes of that paragraph” after “(within the meaning of that paragraph)”,

(ii) in subclause (v) by inserting “shall be treated for the purposes of that paragraph” after “(within the meaning of that paragraph)”, and

(iii) in subclause (vi) by inserting “shall be treated for the purposes of that paragraph” after “(within the meaning of that paragraph)”.

2. The Stamp Duties Consolidation Act 1999 is amended—

(a) in section 46(5) by substituting “Paragraph (5)” for “Paragraph (15)”,

(b) in section 71—

(i) in paragraph (b)(ii)—

(I) by deleting “and notwithstanding section 30(3)”, and

(II) by deleting “and penalty”,

and

(ii) in paragraph (d) by deleting “and penalty”,

(c) in section 82B by deleting paragraph (b) of subsection (3),

(d) in section 127(2) by substituting “as the case may be, for the duty, including any surcharge incurred under section 14A(3), and interest” for “as the case may be” in the second place where it occurs, and

(e) in section 159B(3) by substituting “section 960H(4)” for “section 1006A(2A)”.

3. The Value-Added Tax Consolidation Act 2010 is amended—

(a) in section 17(1)(c) by substituting the following for subparagraph (i):

“(i) services consisting of the admission to, and the provision of any ancillary services related to, a cultural, artistic, entertainment or similar event, and”,

(b) in section 34(ga) by deleting “admission to”,

(c) in section 87 by substituting the following for subsection (14):

“(14)(a)Where an accountable person purchases or acquires motor vehicles, within the meaning of section 60(1), as stock-in-trade and declares any such vehicle for registration to the Revenue Commissioners (in accordance with section 131 of the Finance Act 1992 ) on that person’s own behalf and where deductibility in accordance with Chapter 1 of Part 8 has been claimed by that person in respect of that motor vehicle, then—

(i) that motor vehicle shall be treated for the purposes of this Act as if it were removed from stock-in-trade,

(ii) such removal is deemed to be a supply of that motor vehicle by that person for the purposes of section 19(1)(f), and

(iii) for the avoidance of doubt, the amount of tax chargeable in respect of that supply is the amount referred to in paragraph (b)(ii)(II) and accordingly is not included in any amount which that person is entitled to deduct in accordance with section 59(2)(k).

(b) At the time when the accountable person, as referred to in paragraph (a), supplies to another person a motor vehicle which is deemed to have been previously supplied in accordance with paragraph (a) or section 12B(11)(a) of the repealed enactment then—

(i) that motor vehicle is deemed to have been reacquired by the said accountable person as a margin scheme good immediately before the supply to the other person, and

(ii) for the purpose of the calculation of the profit margin in relation to that supply, the purchase price of the motor vehicle is deemed to be the sum of—

(I) the amount on which tax was chargeable on the supply of that motor vehicle to the said accountable person,

(II) the tax which was chargeable on the supply referred to at clause (I), and

(III) the vehicle registration tax accounted for by the said accountable person in respect of that motor vehicle.”,

and

(d) in paragraph 6(4) of Part 2 of Schedule 1 by substituting “Annex II of Directive No. 85/611/EEC” for “Annex II of Directive No. 2001/107/EC”.

4. The Finance Act 1992 is amended—

(a) in section 130 by inserting the following definitions:

“ ‘Directive 2009/55/EC’ means Council Directive 2009/55/EC ¹⁰ of the European Parliament and of the Council of 25 May 2009 on tax exemptions applicable to the permanent introduction from a Member State of the personal property of individuals;

‘Directive 83/182/EEC’ means Council Directive 83/182/EEC ¹¹ of the European Parliament and of the Council of 28 March 1983 on tax exemptions within the Community for certain means of transport temporarily imported into one Member State from another;”,

(b) in section 131(1)(i) by substituting “135(1)(a)” for “135(a)” in each place,

(c) in section 134(3) by substituting “Disabled Drivers and Disabled Passengers (Tax Concessions) Regulations 1994 ( S.I. No. 353 of 1994 )” for “Disabled Drivers (Tax Concessions) Regulations, 1989 ( S.I. No. 340 of 1989 )”, and

(d) in section 141(3A) by substituting “Council Directive 83/182/EEC of 28 March 1983 ¹² and Council Directive 2009/55/EC of 25 May 2009 ¹³ ” for “Council Directive 83/182/EEC of 23 April 1983 ¹⁴ and Council Directive 83/183/EEC of 23 April 1983 ¹⁵ ”.

5.(a)Subject to subparagraphs (b) and (c), paragraphs 1, 2, 3 and 4 have effect on and from the passing of this Act.

(b) Subparagraph (h) of paragraph 1 has effect on and from 1 January 2013.

(c) Subparagraphs (c) and (d) of paragraph 2 are deemed to have come into force and have taken effect as regards instruments first executed on or after 7 July 2012.

¹⁰ OJ No. L145, 10.6.2009, p.36

¹¹OJ No. L105, 23.4.1983, p.59

¹²OJ No. L105, 23.4.1983, p.59

¹³ OJ No. L145, 10.6.2009, p.36

¹⁴ OJ No. L105, 23.4.1983, p.59

¹⁵ OJ No. L105, 23.4.1983, p.64