Finance Act 2018
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SCHEDULE 2 | ||
Miscellaneous Technical Amendments in Relation to Tax | ||
1. The Taxes Consolidation Act 1997 is amended— | ||
(a) in section 770(1), in the definition of “overseas pension scheme”, by substituting the following for paragraph (a): | ||
“(a) operated or managed by an institution for occupational retirement provision as defined by Article 6(1) of Directive (EU) 2016/2341 of the European Parliament and of the Council of 14 December 201618 , and”, | ||
(b) in section 790B(1)— | ||
(i) by substituting the following for the definition of “Directive”: | ||
“ ‘Directive’ means Directive (EU) 2016/2341 of the European Parliament and of the Council of 14 December 201619 on the activities and supervision of institutions for occupational retirement provision (IORPs) (recast);”, | ||
and | ||
(ii) in the definition of “scheme” by substituting “Article 6(4)” for “Article 6(d)”, | ||
and | ||
(c) in Schedule 13— | ||
(i) by deleting paragraphs 19, 91, 105, 118, 129 and 135, | ||
(ii) by inserting the following paragraphs after paragraph 200: | ||
“201. Policing Authority. | ||
202. Educational Research Centre. | ||
203. Sport Ireland. | ||
204. A company to which section 7 of the Harbours Act 1996 applies.”, | ||
(iii) in paragraph 54 by substituting “National Concert Hall.” for “National Concert Hall Company Ltd.”, | ||
(iv) in paragraph 70 by substituting “Fís Éireann - Screen Ireland.” for “The Irish Film Board.”, | ||
(v) in paragraph 102 by substituting “Commission for Regulation of Utilities.” for “Commission for Energy Regulation.”, and | ||
(vi) in paragraph 160 by substituting “Commission for Railway Regulation.” for “The Railway Safety Commission.”. | ||
2. The Value-Added Tax Consolidation Act 2010 is amended in section 12(2) by substituting “(other than a service of a kind referred to in section 33(2)(b), (ba) or (c))” for “(other than a service of a kind referred to in section 33(2)(b) or (c))”. | ||
3. Section 130 of the Finance Act 1992 is amended— | ||
(a) by deleting the definitions of “Directive 2002/24/EC” and “Directive 2003/37/EC”, | ||
(b) by inserting the following definitions: | ||
“ ‘Regulation 167/2013’ means Regulation (EU) No. 167/2013 of the European Parliament and of the Council of 5 February 201320 on the approval and market surveillance of agricultural and forestry vehicles; | ||
‘Regulation 168/2013’ means Regulation (EU) No 168/2013 of the European Parliament and of the Council of 15 January 201321 on the approval and market surveillance of two- or three-wheel vehicles and quadricycles;”, | ||
(c) by substituting “ ‘category L1e vehicle’, ‘category L2e vehicle’, ‘category L3e vehicle’, ‘category L4e vehicle’, ‘category L5e vehicle’, ‘category L6e vehicle’ and ‘category L7e vehicle’ have the same meanings as in Regulation 168/2013;” for “ ‘category L1e vehicle’, ‘category L2e vehicle’, ‘category L3e vehicle’, ‘category L4e vehicle’, ‘category L5e vehicle’, ‘category L6e vehicle’ and ‘category L7e vehicle’ have the same meanings as in Directive 2002/24/EC;”, | ||
(d) by substituting “ ‘category T vehicle’, ‘category T1 vehicle’, ‘category T2 vehicle’, ‘category T3 vehicle’ and ‘category T4 vehicle’ have the same meanings as in Article 4 of Regulation 167/2013;” for “ ‘category T1 vehicle’, ‘category T2 vehicle’, ‘category T3 vehicle’, ‘category T4 vehicle’ and ‘category T5 vehicle’ have the same meanings as in Annex II of Directive 2003/37/EC;”, and | ||
(e) in the definition of “type-approval” by substituting “Regulation 167/2013 and Regulation 168/2013” for “Directive 2002/24/EC and Directive 2003/37/EC”. | ||
4. The Finance Act 2001 is amended— | ||
(a) in section 99B(10) by substituting “section 99AB” for “section 105A”, | ||
(b) in section 105D by substituting “section 960H(4)” for “section 1006A(2A)” in each place, and | ||
(c) in section 109W(c) by substituting “section 104(5)(b)” for “section 105(1)(b)”. | ||
5. (a) Paragraph (1)(a) shall come into operation on 13 January 2019. | ||
(b) Paragraph (1)(b) shall come into operation on such day as the Minister for Finance may appoint by order. | ||
(c) Paragraph (1)(c) shall come into operation on 1 January 2019. | ||
(d) Paragraphs 2, 3 and 4 shall have effect on and from the passing of this Act. | ||
18 OJ No. L354, 23.12.2016, p. 37 |