Finance (No. 2) Act 2013
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SCHEDULE Miscellaneous Technical Amendments in relation to Tax | ||
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1. The Taxes Consolidation Act 1997 is amended— | ||
(a) in section 97(2H) by substituting the following for paragraph (b): | ||
“(b) a civil partner in a civil partnership— | ||
(i) in which the civil partners are separated by a deed of separation, agreement, arrangement or any other act giving rise to a legally enforceable obligation and made or done in consideration or in consequence of living separately in the circumstances referred to in section 1031A(2), or | ||
(ii) that has been dissolved under section 110 of the Civil Partnership and Certain Rights and Obligations of Cohabitants Act 2010 or deemed to have been so dissolved under section 5(4) of that Act.”, | ||
(b) in section 201— | ||
(i) in subsection (3) by substituting “Subsection (2)(a)(iv)” for “Subsection (2)(d)”, and | ||
(ii) in subsection (4A) (inserted by section 14 (1)(d) of the Finance Act 2013 ) by substituting “on or after the date of the passing of the Finance Act 2013 ” for “on or after the date of the passing of this Act”, | ||
(c) in section 244(1)(a), in subparagraph (ii) of the definition of “qualifying residence”, by deleting “and apart”, | ||
(d) in section 248A(5) by substituting the following for paragraph (b): | ||
“(b) a civil partner in a civil partnership— | ||
(i) in which the civil partners are separated by a deed of separation, agreement, arrangement or any other act giving rise to a legally enforceable obligation and made or done in consideration or in consequence of living separately in the circumstances referred to in section 1031A(2), or | ||
(ii) that has been dissolved under section 110 of the Civil Partnership and Certain Rights and Obligations of Cohabitants Act 2010 or deemed to have been so dissolved under section 5(4) of that Act.”, | ||
(e) in Part 1 of the Table to section 458 by inserting “Section 493” after “Section 489”, | ||
(f) in section 524(1) by substituting “Subject to subsection (1A), the specified person” for “The specified person”, | ||
(g) in section 626B(1)(b)(i)(B) by substituting “clauses (I) and (II) of subparagraph (i)” for “subparagraphs (i) and (ii)”, | ||
(h) in section 630 by substituting the following for the definition of “the Directive”: | ||
“ ‘the Directive’ means Council Directive 2009/133/EC of 19 October 20094 , as amended, 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;”, | ||
(i) in section 831(1)(a) by substituting the following for the definition of “the Directive”: | ||
“ ‘the Directive’ means Council Directive 2011/96/EU of 30 November 20115 , as amended, on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States;”, | ||
(j) in section 894(1), in the definition of “specified provisions”, by substituting “sections 889, 890, 891, 891A and 892” for “sections 889 to 893”, | ||
(k) in section 1077A(1), in the definition of “the Acts”, by substituting the following for both paragraphs identified as (h): | ||
“(h) the Customs Acts, | ||
(i) the Finance (Local Property Tax) Act 2012 ,”, | ||
(l) in section 1077E(1), in the definition of “tax”, by inserting “, universal social charge” after “parking levy”, and | ||
(m) in section 1094(1), in the definition of “the Acts”, by substituting the following for paragraphs (f) and (g) (both inserted by section 94(a) of the Finance Act 2013 ): | ||
“(g) the statutes relating to stamp duty and to the management of that duty, | ||
(h) the Capital Acquisitions Tax Consolidation Act 2003 , and the enactments amending or extending that Act,”. | ||
2. The Value-Added Tax Consolidation Act 2010 is amended— | ||
(a) in section 95(4)(c) by inserting “by the receiver or person exercising the power” after “payable”, and | ||
(b) in paragraph 16(2) of Part 4 of Schedule 3 by substituting “Irish Standard I.S. EN 771-3: 2011 Specification for masonry units - Part 3: Aggregate concrete masonry units (dense and lightweight aggregates)” for “Standard Specification (Concrete Building Blocks, Part 1, Normal Density Blocks) Declaration 1987 (Irish Standard 20: Part 1: 1987)”. | ||
3. The Finance Act 1992 is amended— | ||
(a) in section 130— | ||
(i) by substituting the following for the definition of “vehicle”: | ||
“ ‘vehicle’ means a mechanically propelled vehicle;”, | ||
and | ||
(ii) by inserting the following definition: | ||
“ ‘unregistered vehicle’ includes a vehicle— | ||
(a) built up from a chassis, or | ||
(b) built up using a monocoque or an assembly serving an equivalent purpose as a chassis, | ||
which chassis, monocoque or assembly is either new or unused or is derived from another unregistered vehicle;”, | ||
and | ||
(b) in section 132 by substituting the following for the meaning assigned to “N” for the purposes of the formula in subsection (3A): | ||
“N is the number of days from the date the vehicle entered the State to the date of registration of the vehicle.”. | ||
4. Section 93 of the Finance Act 2013 is amended in subsection (1) by deleting paragraph (g). | ||
5. (a) Subject to subparagraphs (b), (c), (d) and (e), paragraphs 1, 2, 3 and 4 have effect on and from the passing of this Act. | ||
(b) Subparagraphs (a), (c) and (d) of paragraph 1 shall have effect as if they had come into operation for the year of assessment (within the meaning of section 2 of the Taxes Consolidation Act 1997 ) 2011 and each subsequent year of assessment. | ||
(c) Subparagraphs (b) and (m) of paragraph 1 are deemed to have come into force and have taken effect on and from 27 March 2013. | ||
(d) Subparagraphs (h) and (i) of paragraph 1 have effect on and from 1 July 2013. | ||
(e) Subparagraph (k) of paragraph 1 is deemed to have come into force and have taken effect on and from 1 January 2013. | ||