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Professional services withholding tax
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10. (1) The definition of “professional services” in section 520(1) of the Principal Act is amended—
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(a) in paragraph (d) by substituting “other legal services, and” for “other legal services,”,
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(b) in paragraph (e) by substituting “geological services;” for “geological services, and”, and
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(c) by deleting paragraph (f).
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(2) Schedule 13 to the Principal Act is amended—
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(a) by deleting paragraphs 24, 28, 100, 101, 103, 114, 121, 149 and 182,
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(b) by inserting the following paragraph after paragraph 195:
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“196. Irish Human Rights and Equality Commission.
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197. Competition and Consumer Protection Commission.
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198. Regulator of the National Lottery.
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199. Shannon Group plc.
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200. Charities Regulatory Authority.”,
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and
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(c) (i) in paragraph 35 by substituting “daa public limited company” for “Dublin Airport Authority public limited company”,
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(ii) in paragraph 40 by substituting “Ervia” for “Bord Gáis Éireann”,
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(iii) in paragraph 82 by substituting “The Pensions Authority” for “The Pensions Board”, and
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(iv) in paragraph 148 by substituting “Health Products Regulatory Authority” for “Irish Medicines Board”.
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