Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2020

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Number 23 of 2020


WITHDRAWAL OF THE UNITED KINGDOM FROM THE EUROPEAN UNION (CONSEQUENTIAL PROVISIONS) ACT 2020


CONTENTS

PART 1

Preliminary and General

Section

1. Short title, collective citations and construction

2. Commencement

3. Expenses

4. Repeals

PART 2

Arrangements in relation to Health Services

5. Arrangements in relation to health services

PART 3

Reimbursement of Medical Expenses

6. Definitions and application (Part 3)

7. Reimbursement of expenses incurred by eligible persons in respect of necessary medical treatment

8. Regulations

9. Administrative arrangements between Executive and competent institutions

10. Executive may have regard to certain decisions of Administrative Commission

11. Review of operation of Part 3

PART 4

Amendment of Companies Act 2014

12. Amendment of Companies Act 2014

PART 5

Amendment of Employment Permits Act 2006

13. Amendment of section 10 of Employment Permits Act 2006

PART 6

Qualification to Carry Out Activity Relating to Fluorinated Greenhouse Gases

14. Interpretation (Part 6)

15. Certification and training attestation relating to individuals

PART 7

Amendment of Student Support Act 2011

16. Definition (Part 7)

17. Amendment of section 2 of Act of 2011

18. Amendment of section 7 of Act of 2011

19. Amendment of section 8 of Act of 2011

20. Amendment of section 14 of Act of 2011

21. Operation of section 14 of Act of 2011 (prescribing of certain matters)

PART 8

Taxation

Chapter 1

Definitions

22. Definitions (Part 8)

Chapter 2

Income Tax

23. Amendment of section 42 of Act of 1997

24. Amendment of section 128D of Act of 1997

25. Amendment of section 128F of Act of 1997

26. Amendment of section 191 of Act of 1997

27. Amendment of section 192BA of Act of 1997

28. Amendment of section 192F of Act of 1997

29. Amendment of section 195 of Act of 1997

30. Amendment of section 208A of Act of 1997

31. Amendment of section 208B of Act of 1997

32. Amendment of section 244 of Act of 1997

33. Amendment of section 244A of Act of 1997

34. Amendment of section 470 of Act of 1997

35. Amendment of section 472B of Act of 1997

36. Amendment of section 472BA of Act of 1997

37. Amendment of section 473A of Act of 1997

38. Amendment of section 480A of Act of 1997

39. Amendment of section 489 of Act of 1997

40. Amendment of section 490 of Act of 1997

41. Amendment of section 770 of Act of 1997

42. Amendment of section 772 of Act of 1997

43. Amendment of section 772A of Act of 1997

44. Amendment of section 784 of Act of 1997

45. Amendment of section 784A of Act of 1997

46. Amendment of section 785(1A) of Act of 1997

47. Amendment of section 787M of Act of 1997

48. Amendment of section 790B of Act of 1997

49. Amendment of section 806 of Act of 1997

50. Amendment of section 1032 of Act of 1997

Chapter 3

Corporation Tax

51. Amendment of section 130 of Act of 1997

52. Amendment of section 243 of Act of 1997

53. Amendment of sections 410 and 411 of Act of 1997

54. Amendment of section 438 of Act of 1997

55. Amendment of section 486C of Act of 1997

56. Amendment of section 615 of Act of 1997

57. Amendment of section 616 of Act of 1997

58. Amendment of section 766 of Act of 1997

Chapter 4

Capital Gains Tax

59. Amendment of section 541C of Act of 1997

60. Amendment of section 604A of Act of 1997

Chapter 5

Value-Added Tax

61. Amendment of section 2 of Act of 2010

62. Amendment of section 53 of Act of 2010

63. Postponed accounting

64. Amendment of section 56 of Act of 2010

65. Amendment of section 58 of Act of 2010

66. Amendment of section 120 of Act of 2010

67. Insertion of Schedule 9 in Act of 2010

Chapter 6

Stamp Duties

68. Amendment of section 75 of Act of 1999

69. Amendment of section 75A of Act of 1999

70. Amendment of section 80 of Act of 1999

71. Amendment of section 80A of Act of 1999

72. Amendment of section 124B of Act of 1999

73. Amendment of section 125 of Act of 1999

Chapter 7

Capital Acquisitions Tax

74. Amendment of section 89 of Capital Acquisitions Tax Consolidation Act 2003

Chapter 8

Excise

75. Amendment of Finance Act 1999

76. Amendment of Finance Act 2001

77. Amendment of Finance Act 2003

78. Amendment of section 71 of Finance Act 2005

PART 9

Financial Services: Settlement Finality

79. Interpretation (Part 9)

80. Temporary designation of relevant arrangement

81. Designation of relevant arrangement

82. Rules applicable to arrangement to which section 80 or 81 applies

PART 10

Financial Services: Amendment of European Union (Insurance and Reinsurance) Regulations 2015 and European Union (Insurance Distribution) Regulations 2018

83. Interpretation (Part 10)

84. Amendment of Regulations of 2015

85. Amendment of Regulations of 2018

86. Report to Minister for Finance

PART 11

Customs

87. Definition (Part 11)

88. Customs control at customs ports

89. Amendment of section 25 of Act of 2015

90. Procedures for goods entering or departing the State by ferry (from or to a place outside the customs territory of the Union)

PART 12

Amendment of Harbours Act 1996

91. Definition (Part 12)

92. Amendment of section 72 of Act of 1996

93. Amendment of Sixth Schedule to Act of 1996

PART 13

Third Country Bus Services

94. Definition (Part 13)

95. Continuation of international carriage of passengers by road

96. Amendment of Dublin Transport Authority Act 2008

97. Amendment of section 2 of Act of 2009

98. Insertion of Part 2A in Act of 2009

PART 14

Amendment of Social Welfare Consolidation Act 2005

99. Definition (Part 14)

100. Amendment of section 287 of Act of 2005

101. Transfer of personal data, under Part 11B, to compensator in United Kingdom

102. Consequential amendments of Act of 2005

PART 15

Amendment of

103. Definition (Part 15

104. Amendment of section 1 of Act of 1984

105. Amendment of section 4 of Act of 1984

106. Amendment of section 7 of Act of 1984

107. Transfer of personal data in relation to employers insolvent in United Kingdom

PART 16

Amendment of Extradition Act 1965

108. Definition (Part 16)

109. Amendment of section 4 of Act of 1965

110. Irish citizens

111. Amendment of section 23 of Act of 1965

PART 17

Immigration

112. Definition (Part 17)

113. Amendment of section 2 of Act of 2004

114. Amendment of section 11 of Act of 2004

PART 18

International Protection

115. Definition (Part 18)

116. Application (Part 18)

117. Amendment of section 2 of Act of 2015

118. Amendment of section 19 of Act of 2015

119. Amendment of section 21 of Act of 2015

120. Prohibition of refoulement (application for international protection determined under section 21 to be inadmissible)

121. Amendment of Act of 2015 - insertion of sections 51A to 51C

122. Designation of safe third countries

123. Amendment of Illegal Immigrants (Trafficking) Act 2000

PART 19

Recognition of Certain Divorces, Legal Separations and Marriage Annulments

124. Definitions and application (Part 19)

125. Recognition of certain divorces, legal separations and marriage annulments granted in United Kingdom or Gibraltar before coming into operation of section

126. Recognition of certain divorces, legal separations and marriage annulments granted in United Kingdom or Gibraltar on or after coming into operation of section

PART 20

Amendment of Defamation Act 2009

127. Amendment of Schedule 1 to Defamation Act 2009

PART 21

Amendment of Childcare Support Act 2018

128. Definition (Part 21)

129. Amendment of section 1 of Act of 2018

130. Amendment of section 7 of Act of 2018

131. Amendment of section 15 of Act of 2018

PART 22

Construction Products - Market Surveillance Authority

132. Construction products - market surveillance

133. Prescribing competent authority for purposes of Regulations of 2013

134. Amendment of Regulations of 2013


Acts Referred to

Building Control Act 1990 (No. 3)

Building Societies Act 1989 (No. 17)

Capital Acquisitions Tax Consolidation Act 2003 (No. 1)

Central Bank Act 1942 (No. 22)

Childcare Support Act 2018 (No. 11)

Companies Act 2014 (No. 38)

Customs Act 2015 (No. 18)

Defamation Act 2009 (No. 31)

Diplomatic Relations and Immunities Act 1967 (No. 8)

Domicile and Recognition of Foreign Divorces Act 1986 (No. 24)

Dublin Transport Authority Act 2008 (No. 15)

Employment Permits Act 2006 (No. 16)

Employment Permits Acts 2003 to 2014

European Communities Act 1972 (No. 27)

Extradition Act 1965 (No. 17)

Extradition Acts 1965 to 2019

Family Law Act 2019 (No. 37)

Finance Act 1999 (No. 2)

Finance Act 2001 (No. 7)

Finance Act 2003 (No. 3)

Finance Act 2005 (No. 5)

Finance Act 2019 (No. 45)

Harbours Act 1996 (No. 11)

Health Act 1970 (No. 1)

Health and Childcare Support (Miscellaneous Provisions) Act 2019 (No. 36)

Illegal Immigrants (Trafficking) Act 2000 (No. 29)

Immigration Act 2004 (No. 1)

International Protection Act 2015 (No. 66)

Interpretation Act 2005 (No. 23)

Local Government Act 2001 (No. 37)

National Transport Authority Acts 2008 to 2016

Pensions Act 1990 (No. 25)

Protection of Employees (Employers’ Insolvency) Act 1984 (No. 21)

Protection of Employees (Employers’ Insolvency) Acts 1984 to 2019

Public Transport Regulation Act 2009 (No. 37)

Road Traffic Acts 1961 to 2018

Road Traffic and Transport Act 2006 (No. 28)

Road Transport Act 1978 (No. 8)

Social Welfare Consolidation Act 2005 (No. 26)

Stamp Duties Consolidation Act 1999 (No. 31)

Stock Transfer Act 1963 (No. 34)

Student Support Act 2011 (No. 4)

Taxes Consolidation Act 1997 (No. 39)

Value-Added Tax Consolidation Act 2010 (No. 31)

Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2019 (No. 8)

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Number 23 of 2020


WITHDRAWAL OF THE UNITED KINGDOM FROM THE EUROPEAN UNION (CONSEQUENTIAL PROVISIONS) ACT 2020


An Act to make provision for certain matters consequent on the withdrawal of the United Kingdom from membership of the European Union; to make provision to protect and maintain the Common Travel Area between the State and the United Kingdom and the rights and privileges associated therewith; to make provision, in the public interest and having regard to the Common Travel Area, to reduce the possibility of a serious disturbance in the economy of the State and in the sound functioning of a number of markets, sectors and fields in the State as a result of that withdrawal and to mitigate, where practicable, the effects of such a disturbance should it occur in those circumstances; in the spirit of the State’s commitment to the British-Irish Agreement done at Belfast on the 10th day of April, 1998, and having regard to the State’s membership of the European Union, to make exceptional provision for the reimbursement by the Health Service Executive to eligible persons resident in Northern Ireland of certain medical expenses incurred in a Member State in respect of necessary medical treatment during their stay in that Member State; to make further provision for the operation of extradition arrangements between the State and other countries; to give further effect to Council Directive 2005/85/EC of 1 December 20051 on minimum standards on procedures in Member States for granting and withdrawing refugee status; to make provision in relation to persons whose applications for international protection are determined to be inadmissible; to make provision for the recognition of certain divorces, legal separations and marriage annulments granted in the United Kingdom or Gibraltar; to make provision for the defence of qualified privilege to a defamation action to continue to apply to the publication of certain statements concerning certain events in, or connected with, the United Kingdom; to give further effect to Regulation (EU) No. 305/2011 of the European Parliament and of the Council of 9 March 20112 laying down harmonised conditions for the marketing of construction products and repealing Council Directive 89/106/EEC; for those purposes to amend certain enactments; and to provide for related matters.

[10th December, 2020]

Be it enacted by the Oireachtas as follows:

1 OJ No. L 326, 13.12.2005, p. 13

2 OJ No. L 88, 4.4.2011, p. 5