Finance Act, 1999

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Number 2 of 1999


FINANCE ACT, 1999


ARRANGEMENT OF SECTIONS

PART 1

Income Tax, Corporation Tax and Capital Gains Tax

Chapter 1

Interpretation

Section

1.

Interpretation (Part 1).

Chapter 2

Income Tax

2.

Amendment of provisions relating to exemption from income tax.

3.

Alteration of rates of income tax.

4.

Personal reliefs.

5.

Reliefs for widowed parents and other single parents.

6.

Amendment of Chapter 1 of Part 15 of the Principal Act.

7.

Employee allowance.

8.

Amendment of section 468 (relief for blind persons) of Principal Act.

9.

Employed person taking care of incapacitated individual.

10.

Amendment of section 122 (preferential loan arrangements) of Principal Act.

11.

Amendment of section 126 (tax treatment of certain benefits payable under Social Welfare Acts) of Principal Act.

12.

Treatment of income arising as a result of certain public subscriptions raised on behalf of incapacitated individuals.

13.

Amendment of Chapter 1 (income tax) of Part 7 of Principal Act.

14.

Amendment of section 201 (exemptions and reliefs in respect of tax under section 123) of Principal Act.

15.

Seafarer allowance, etc.

16.

Amendment of Part 16 (income tax relief for investment in corporate trades — business expansion scheme and seed capital scheme) of Principal Act.

17.

Amendment of Schedule 13 (accountable persons for purposes of Chapter 1 of Part 18) to Principal Act.

18.

Amendment of Chapter 2 (payments to subcontractors in certain industries) of Part 18 of Principal Act.

19.

Retirement benefits.

20.

Purchased life annuities.

21.

Amendment of section 823 (deduction for income earned outside the State) of Principal Act.

22.

Amendment of section 869 (delivery, service and evidence of notices and forms) of Principal Act.

23.

Amendment of section 961 (issue of demand notes and receipts) of Principal Act.

24.

Amendment of Chapter 4 (collection and recovery of income tax on certain emoluments (PAYE system)) of Part 42 of Principal Act.

25.

Amendment of section 987 (penalties for breach of regulations) of Principal Act.

26.

Relief for fees paid to publicly funded colleges in the European Union for full-time third level education.

Chapter 3

Dividend Withholding Tax

27.

Dividend withholding tax.

28.

Distributions to certain non-residents.

29.

Amendment of section 831 (implementation of Council Directive No. 90/435/EEC concerning the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States) of Principal Act.

Chapter 4

Income Tax, Corporation Tax and Capital Gains Tax

30.

Construction of references to oaths, etc.

31.

Amendment of section 97 (computational rules and allowable deductions) of Principal Act.

32.

Amendment of section 110 (securitisation of assets) of Principal Act.

33.

Amendment of section 118 (benefits-in-kind: general charging provision) of Principal Act.

34.

Exemption from benefit-in-kind of certain childcare facilities.

35.

Amendment of section 472A (relief for the long-term unemployed) of Principal Act.

36.

Amendment of section 485 (relief for gifts to third-level institutions) of Principal Act.

37.

Relief for gifts to the Scientific and Technological Education (Investment) Fund.

38.

Amendment of section 225 (employment grants) of Principal Act.

39.

Amendment of section 246 (interest payments by companies and to non-residents) of Principal Act.

40.

Returns of interest paid to non-residents.

41.

Amendment of Schedule 29 (provisions referred to in sections 1052, 1053 and 1054) to Principal Act.

42.

Amendment of section 2 (commencement) of Urban Renewal Act, 1998.

43.

Amendment of section 330 (interpretation (Chapter 2)) of Principal Act.

44.

Amendment of Chapter 3 (designated areas, designated streets, enterprise areas and multi-storey car parks in certain urban areas) of Part 10 of Principal Act.

45.

Amendment of section 351 (interpretation (Chapter 4)) of Principal Act.

46.

Amendment of section 360 (interpretation (Chapter 5)) of Principal Act.

47.

Amendment of Chapter 8 (qualifying rural areas) of Part 10 of Principal Act.

48.

Capital allowances for private convalescent homes.

49.

Capital allowances for buildings used for certain childcare purposes.

50.

Relief for provision of certain student accommodation.

51.

Amendment of section 843 (capital allowances for buildings used for third level educational purposes) of Principal Act.

52.

Amendment of section 403 (restriction on use of capital allowances for certain leased assets) of Principal Act.

53.

Capital allowances for, and deduction in respect of, vehicles.

54.

Amendment of section 666 (deduction for increase in stock values) of Principal Act.

55.

Amendment of section 667 (special provisions for qualifying farmers) of Principal Act.

56.

Amendment of Chapter 1 (general) of Part 20 (companies' chargeable gains) of Principal Act.

57.

Restriction on set-off of pre-entry losses.

58.

Amendment of section 746 (offshore income gains accruing to persons resident or domiciled abroad) of Principal Act.

59.

Amendment of Chapter 1 (purchase and sale of securities) of Part 28 of Principal Act.

60.

Amendment of Part 33 (anti-avoidance) of Principal Act.

61.

Amendment of section 481 (relief for investment in films) of Principal Act.

62.

Amendment of section 723 (special investment policies) of Principal Act.

63.

Amendment of section 737 (special investment schemes) of Principal Act.

64.

Amendment of section 738 (undertakings for collective investment) of Principal Act.

65.

Amendment of section 838 (special portfolio investment accounts) of Principal Act.

66.

Amendment of section 839 (limits to special investments) of Principal Act

67.

Amendment of section 832 (provisions in relation to Convention for reciprocal avoidance of double taxation in the State and the United Kingdom of income and capital gains) of Principal Act.

Chapter 5

Savings-Related Share Option Schemes and Employee Share Schemes

68.

Savings-related share option schemes.

69.

Employee share schemes.

Chapter 6

Income Tax and Corporation Tax: Tax Reliefs for the Provision of Park and Ride Facilities and for Certain Related Developments

70.

Amendment of Part 10 (income tax and corporation tax: reliefs for renewal and improvement of certain urban areas, certain resort areas and certain islands) of Principal Act.

Chapter 7

Corporation Tax

71.

Rate of corporation tax.

72.

Amendment of section 22 (reduced rate of corporation tax for certain income) of Principal Act.

73.

Higher rate of corporation tax.

74.

Provisions relating to 10 per cent rate of corporation tax.

75.

Amendment of section 88 (deduction for gifts to Enterprise Trust Ltd.) of Principal Act.

76.

Income of Investor Compensation Company Ltd.

77.

Withdrawal of exemption from corporation tax for Board Gáis Éireann.

78.

Amendment of Chapter 5 (group relief) of Part 12 of Principal Act.

79.

Amendment of section 130 (matters to be treated as distributions) of Principal Act.

80.

Amendment of section 486 (corporation tax: relief for gifts to First Step) of Principal Act.

81.

Amendment of Schedule 24 (relief from income tax and corporation tax by means of credit in respect of foreign tax) to Principal Act.

82.

Company residence.

83.

Amendment of section 882 (particulars to be supplied by new companies) of Principal Act.

84.

Amendment of Chapter 2 (other corporation tax penalties) of Part 47 of Principal Act.

85.

Amendment of sections 198, 710 and 734 of Principal Act.

86.

Amendment of section 707 (management expenses) of Principal Act.

Chapter 8

Capital Gains Tax

87.

Amendment of section 541A (treatment of debts on a change in currency) of Principal Act.

88.

Amendment of Chapter 3 (assets held in a fiduciary or representative capacity, inheritances and settlements) of Part 19 of Principal Act.

89.

Amendment of Chapter 4 (shares and securities) of Part 19 of Principal Act.

90.

Amendment of Chapter 7 (other reliefs and exemptions) of Part 19 of Principal Act.

91.

Amendment of section 649A (relevant disposals: rate of charge) of Principal Act.

92.

Amendment of Chapter 5 (capital gains tax: returns, information, etc.) of Part 38 of Principal Act.

93.

Amendment of Schedule 15 (list of bodies for purposes of section 610) to Principal Act.

PART 2

Customs and Excise

Chapter 1

Mineral Oil Tax

94.

Interpretation (Chapter 1).

95.

Charge of tax.

96.

Rates.

97.

Rates lower than standard rates.

98.

Horticultural production.

99.

Passenger road services.

100.

Reliefs from mineral oil tax for certain mineral oils.

101.

Licensing.

102.

Offences.

103.

Presumptions in certain proceedings.

104.

Regulations.

105.

General provisions.

106.

Repeals and revocations.

107.

Continuity.

108.

Care and management of mineral oil tax.

109.

Commencement (Chapter 1).

Chapter 2

Miscellaneous

110.

Hydrocarbons.

111.

Tobacco products.

112.

Amendment of section 104 (excisable products) of Finance Act, 1992.

113.

Amendment of Chapter II (Powers of Officers) of Part II of Finance Act, 1995.

114.

Amendment of section 105 (appeals to the Appeal Commissioners) of Finance Act, 1995.

115.

Amendment of section 130 (interpretation) of Finance Act, 1992.

116.

Amendment of section 132 (charge of excise duty) of Finance Act, 1992.

117.

Bets, reduction in rate of excise duty.

118.

Increase in penalties for betting offences.

PART 3

Value-Added Tax

119.

Interpretation (Part 3).

120.

Amendment of section 3 (supply of goods) of Principal Act.

121.

Amendment of section 5 (supply of services) of Principal Act.

122.

Special scheme for investment gold.

123.

Amendment of section 8 (taxable persons) of Principal Act.

124.

Amendment of section 10 (amount on which tax is chargeable) of Principal Act.

125.

Amendment of section 10A (margin scheme goods) of Principal Act.

126.

Amendment of section 10B (special scheme for auctioneers) of Principal Act.

127.

Amendment of section 11 (rates of tax) of Principal Act.

128.

Amendment of section 12 (deduction for tax borne or paid) of Principal Act.

129.

Amendment of section 12A (special provisions for tax invoiced by flat-rate farmers) of Principal Act.

130.

Amendment of section 12B (special scheme for means of transport supplied by taxable dealers) of Principal Act.

131.

Special scheme for agricultural machinery.

132.

Amendment of section 13 (remission of tax on goods exported, etc.) of Principal Act.

133.

Amendment of section 16 (duty to keep records) of Principal Act.

134.

Amendment of section 17 (invoices) of Principal Act.

135.

Amendment of section 19 (tax due and payable) of Principal Act.

136.

Generation of estimates and assessments by electronic, photographic or other process.

137.

Amendment of section 32 (regulations) of Principal Act.

138.

Amendment of First Schedule to Principal Act.

139.

Amendment of Second Schedule to Principal Act.

PART 4

Stamp Duties

Chapter 1

General Provisions

140.

Provision relating to First Schedule to Stamp Act, 1891.

141.

Amendment of section 114 (exemption from stamp duty of transfers by spouses) of Finance Act, 1990.

142.

Amendment of section 207 (exemption from stamp duty of certain financial services instruments) of Finance Act, 1992.

143.

Amendment of section 106 (exemption from stamp duty of certain loan capital and securities) of Finance Act, 1993.

144.

Amendment of section 150 (stock borrowing) of Finance Act, 1995.

145.

Amendment of section 121 (surcharges) of Finance Act, 1997.

146.

Amendment of section 6 (commencement (Part 2)) of Finance (No. 2) Act, 1998.

Chapter 2

Pre-consolidation Measures

147.

Interpretation (Chapter 2).

148.

Application (Chapter 2).

149.

Amendment of section 3 (power to grant licences to deal in stamps) of Management Act of 1891.

150.

Amendment of section 4 (penalty for unauthorised dealing in stamps, etc.) of Management Act of 1891.

151.

Amendment of section 6 (penalty for hawking stamps) of Management Act of 1891.

152.

Amendment of section 13 (certain offences in relation to dies and stamps provided by Commissioners to be felonies) of Management Act of 1891.

153.

Amendment of section 18 (licensed person in possession of forged stamps to be presumed guilty until contrary is shown) of Management Act of 1891.

154.

Amendment of section 20 (as to defacement of adhesive stamps) of Management Act of 1891.

155.

Amendment of section 21 (penalty for frauds in relation to duties) of Management Act of 1891.

156.

Amendment of section 5 (facts and circumstances affecting duty to be set forth in instruments) of Act of 1891.

157.

Amendment of section 8 (general direction as to the cancellation of adhesive stamps) of Act of 1891.

158.

Amendment of section 9 (penalty for frauds in relation to adhesive stamps) of Act of 1891.

159.

Amendment of section 16 (rolls, books, etc. to be open to inspection) of Act of 1891.

160.

Amendment of section 17 (penalty for enrolling, etc. instrument not duly stamped) of Act of 1891.

161.

Amendment of section 100 (penalty for not making out policy, or making, etc. any policy not duly stamped) of Act of 1891.

162.

Amendment of section 107 (penalty for issuing share warrant not duly stamped) of Act of 1891.

163.

Amendment of section 109 (penalty for issuing stock certificate unstamped) of Act of 1891.

164.

Amendment of section 49 (exemption of certain instruments from stamp duty) of Finance Act, 1969.

165.

Amendment of section 41 (stamp duty on bills of exchange and promissory notes) of Finance Act, 1970.

166.

Amendment of section 109 (application of certain provisions relating to penalties under Income Tax Act, 1967) of Finance Act, 1991.

167.

Amendment of section 107 (particulars to be delivered in cases of transfers and leases) of Finance Act, 1994.

168.

Amendment of section 112 (relief from stamp duty in respect of transfers to young trained farmers) of Finance Act, 1994.

169.

Amendment of section 107 (relief for member firms) of Finance Act, 1996.

170.

Amendment of section 108 (obligations of system-members) of Finance Act, 1996.

171.

Amendment of section 14 (relief from stamp duty for certain new houses or apartments) of Finance (No. 2) Act, 1998.

172.

Amendment of section 26 (recovery of fines) of Management Act of 1891.

173.

Amendment of section 13 (persons dissatisfied may appeal) of Act of 1891.

174.

Amendment of section 74 (appeals in certain cases) of Finance Act, 1973.

175.

Amendment of section 103 (provision relating to voluntary disposition inter vivos, etc.) of Finance Act, 1991.

176.

Amendment of First Schedule to Act of 1891.

177.

Amendment of section 23 (certain mortgages of stock to be chargeable as agreements) of Act of 1891.

178.

Amendment of section 41 (bills of sale) of Act of 1891.

179.

Amendment of section 118 (assignment of policy of life assurance to be stamped before payment of money assured) of Act of 1891.

180.

Amendment of section 74 (stamp duty on gifts inter vivos) of Finance (1909-10) Act, 1910.

181.

Amendment of section 31 (certain contracts for sale of leasehold interests to be chargeable as conveyances on sale) of Finance Act, 1978.

182.

Amendment of section 19 (conveyance or transfer on sale — limit on stamp duty in the case of certain transactions between bodies corporate) of Finance Act, 1952.

183.

Amendment of section 31 (relief from capital and transfer stamp duty in case of reconstructions or amalgamations of companies) of Finance Act, 1965.

184.

Amendment of section 9 (procedure for obtaining allowance) of Management Act of 1891.

185.

Allowance for lost instruments.

186.

Amendment of section 1 (charge of duties in schedule) of Act of 1891.

187.

Amendment of section 12 (assessment of duty by Commissioners) of Act of 1891.

188.

Amendment of section 14 (terms upon which instruments not duly stamped may be received in evidence) of Act of 1891.

189.

Amendment of section 58 (direction as to duty in certain cases) of Act of 1891.

190.

Amendment of section 77 (directions as to duty in certain cases) of Act of 1891.

191.

Amendment of section 122 (definitions) of Act of 1891.

192.

Amendment of section 5 (extension of stamp duty on share warrants and stock certificates to bearer) of Finance Act, 1899.

193.

Amendment of section 40 (stamp duties in foreign currencies) of Finance Act, 1933.

194.

Amendment of section 69 (statement to be charged with stamp duty) of Finance Act, 1973.

195.

Amendment of section 92 (levy on certain premiums of insurance) of Finance Act, 1982.

196.

Amendment of section 208 (location of insurance risk for stamp duty purposes) of Finance Act, 1992.

197.

Repeals (Chapter 2).

PART 5

Residential Property Tax

198.

Amendment of section 100 (market value exemption limit) of Finance Act, 1983.

PART 6

Capital Acquisitions Tax

199.

Interpretation (Part 6).

200.

Amendment of section 36 (delivery of returns) of Principal Act.

201.

Amendment of Second Schedule (computation of tax) to Principal Act.

202.

Amendment of section 41 (payment of tax and interest on tax) of Principal Act.

203.

Amendment of section 51 (appeals regarding value of real property) of Principal Act.

204.

Amendment of section 53 (exemption of small gifts) of Principal Act.

205.

Amendment of section 58 (exemption of certain receipts) of Principal Act.

206.

Exemption relating to retirement benefits.

PART 7

Miscellaneous

207.

Amendment of Chapter 4 (revenue powers) of Part 38 of Taxes Consolidation Act, 1997.

208.

Power to obtain information from a Minister of the Government or public body.

209.

Electronic filing of tax returns.

210.

Amendment of section 884 (returns of profits) of Taxes Consolidation Act, 1997.

211.

Amendment of section 1078 (revenue offences) of Taxes Consolidation Act, 1997.

212.

Amendment of section 1094 (tax clearance in relation to certain licences) of Taxes Consolidation Act, 1997.

213.

Discharge by Minister for Finance of liability in respect of certain borrowings by Minister for Agriculture and Food.

214.

Amendment of Industrial Development Act, 1995.

215.

Capital Services Redemption Account.

216.

Care and management of taxes and duties.

217.

Short title, construction and commencement.

SCHEDULE 1

Amendments Consequential on Change in Rate of Corporation Tax

SCHEDULE 2

Rates of Mineral Oil Tax

SCHEDULE 3

Repeals and Revocations relating to Excise Duty on Mineral Oil

SCHEDULE 4

Rates of Excise Duty on Tobacco Products

SCHEDULE 5

Stamp Duties on Instruments

SCHEDULE 6

Stamp Duties, etc.


Acts Referred to

An Bord Bia Act, 1994

1994, No. 22

Betting Act, 1931

1931, No. 27

Bourn Vincent Memorial Park Act, 1932

1932, No. 31

Broadcasting Authority Act, 1960

1960, No. 10

Canals Act, 1986

1986, No. 3

Capital Acquisitions Tax Act, 1976

1976, No. 8

Central Bank Act, 1971

1971, No. 24

Child Care Act, 1991

1991, No. 17

Civil Legal Aid Act, 1995

1995, No. 32

Companies Act, 1867

30 & 31 Vict., c.131

Companies Act, 1963

1963, No. 33

Companies Act, 1990

1990, No. 33

Companies Acts, 1963 to 1990

Credit Union Act, 1997

1997, No. 15

Criminal Justice Act, 1984

1984, No. 22

Criminal Procedure Act, 1967

1967, No. 12

Customs and Excise (Miscellaneous Provisions) Act, 1988

1988, No. 10

Dublin Docklands Development Authority Act, 1997

1997, No. 7

Finance Act, 1894

57 & 58 Vict., c.30

Finance Act, 1895

58 Vict., c.16

Finance Act, 1899

62 & 63 Vict., c.9

Finance Act, 1902

2 Edw 7, c.7

Finance Act, 1907

7 Edw 7, c.13

Finance (1909-10) Act, 1910

10 Edw 7, c.8

Finance Act, 1923

1923, No. 21

Finance Act, 1924

1924, No. 27

Finance Act, 1925

1925, No. 28

Finance Act, 1926

1926, No. 35

Finance Act, 1928

1928, No. 11

Finance Act, 1930

1930, No. 20

Finance Act, 1931

1931, No. 31

Finance (Customs Duties) (No. 4) Act, 1931

1931, No. 43

Finance Act, 1932

1932, No. 20

Finance Act, 1933

1933, No. 15

Finance Act, 1935

1935, No. 28

Finance (Miscellaneous Provisions) Act, 1935

1935, No. 7

Finance Act, 1936

1936, No. 31

Finance Act, 1939

1939, No. 18

Finance Act, 1940

1940, No. 14

Finance Act, 1941

1941, No. 14

Finance Act, 1942

1942, No. 14

Finance Act, 1943

1943, No. 16

Finance Act, 1946

1946, No. 15

Finance Act, 1948

1948, No. 12

Finance Act, 1949

1949, No. 13

Finance Act, 1950

1950, No. 18

Finance Act, 1951

1951, No. 15

Finance Act, 1952

1952, No. 14

Finance Act, 1955

1955, No. 13

Finance Act, 1956

1956, No. 22

Finance (Miscellaneous Provisions) Act, 1956

1956, No. 47

Finance Act, 1957

1957, No. 20

Finance Act, 1958

1958, No. 25

Finance Act, 1959

1959, No. 18

Finance Act, 1960

1960, No. 19

Finance Act, 1964

1964, No. 15

Finance Act, 1965

1965, No. 22

Finance Act, 1966

1966, No. 17

Finance Act, 1968

1968, No. 33

Finance (Miscellaneous Provisions) Act, 1968

1968, No. 7

Finance Act, 1969

1969, No. 21

Finance Act, 1970

1970, No. 14

Finance Act, 1973

1973, No. 19

Finance Act, 1974

1974, No. 27

Finance Act, 1976

1976, No. 16

Finance (Excise Duty on Tobacco Products) Act, 1977

1977, No. 32

Finance Act, 1978

1978, No. 21

Finance Act, 1979

1979, No. 11

Finance Act, 1980

1980, No. 14

Finance Act, 1981

1981, No. 16

Finance (No. 2) Act, 1981

1981, No. 28

Finance Act, 1982

1982, No. 14

Finance Act, 1983

1983, No. 15

Finance Act, 1984

1984, No. 9

Finance Act, 1985

1985, No. 10

Finance Act, 1986

1986, No. 13

Finance Act, 1987

1987, No. 10

Finance Act, 1988

1988, No. 12

Finance Act, 1989

1989, No. 10

Finance Act, 1990

1990, No. 10

Finance Act, 1991

1991, No. 13

Finance Act, 1992

1992, No. 9

Finance (No. 2) Act, 1992

1992, No. 28

Finance Act, 1993

1993, No. 13

Finance Act, 1994

1994, No. 13

Finance Act, 1995

1995, No. 8

Finance Act, 1996

1996, No. 9

Finance Act, 1997

1997, No. 22

Finance Act, 1998

1998, No. 3

Finance (No. 2) Act, 1998

1998, No. 15

Fire Services Act, 1981

1981, No. 30

Fisheries Act, 1980

1980, No. 1

Forestry Act, 1988

1988, No. 26

Glebe Loan (Ireland) Act, 1870

32 & 33 Vict., c.112

Grass Meal (Production) Act, 1953

1953, No. 11

Great Northern Railway Act, 1958

1958, No. 20

Harbours Act, 1996

1996, No. 11

Higher Education Authority Act, 1971

1971, No. 22

Hospitals Federation and Amalgamation Act, 1961

1961, No. 21

Housing Act, 1966

1966, No. 21

Housing Acts, 1966 to 1998

Housing (Miscellaneous Provisions) Act, 1979

1979, No. 27

Housing (Miscellaneous Provisions) Act, 1992

1992, No. 18

Industrial Alcohol (Amendment) Act, 1947

1947, No. 2

Industrial Training Act, 1967

1967, No. 5

Inland Revenue Regulation Act, 1890

53 & 54 Vict., c.21

Industrial Development Act, 1986

1986, No. 20

Industrial Development Act, 1993

1993, No. 19

Industrial Development Act, 1995

1995, No. 28

Insurance Act, 1990

1990, No. 26

Intoxicating Liquor Act, 1960

1960, No. 18

Irish Medicines Board Act, 1995

1995, No. 29

Licencing (Ireland) Act, 1902

2 Edw., c.18

Limited Partnerships Act, 1907

7 Edw. 7., c.24

Local Authorities (Higher Education Grants) Acts, 1968 to 1992

Local Government (Dublin) Act, 1993

1993, No. 31

Local Government (Planning and Development) Act, 1963

1963, No. 28

Local Government (Planning and Development) Acts, 1963 to 1998

Marine Institute Act, 1991

1991, No. 2

Metrology Act, 1996

1996, No. 27

Minerals Company Act, 1945

1945, No. 7

Minerals Development Act, 1940

1940, No. 31

National Building Agency Limited Act, 1963

1963, No. 32

National Standards Authority of Ireland Act, 1996

1996, No. 28

National Treasury Management Agency Act, 1990

1990, No. 18

Nelson Pillar Act, 1969

1969, No. 9

Oaths Act, 1888

51 & 52 Vict., c.46

Petroleum and Other Minerals Development Act, 1960

1960, No. 7

Postal and Telecommunications Services Act, 1983

1983, No. 24

Property Values (Arbitrations and Appeals) Act, 1960

1960, No. 45

Public Works (Ireland)(No. 2) Act, 1846

9 & 10 Vict., c.86

Radiological Protection Act, 1991

1991, No. 9

Railways Act, 1924

1924, No. 29

Redundancy Payments Acts, 1967 to 1991

Revenue Act, 1898

61 & 62 Vict., c.46

Road Transport Act, 1932

1932, No. 2

Roads Act, 1920

10 & 11 Geo. c.72

Scientific and Technological Education (Investment) Fund Act, 1997

1997, No. 46

Scientific and Technological Education (Investment) Fund (Amendment) Act, 1998

1998, No. 53

Sea Fisheries Act, 1952

1952, No. 7

Shannon Free Airport Development Company Limited (Amendment) Act, 1970

1970, No. 9

Shannon Free Airport Development Company Limited (Amendment) Act, 1983

1983, No. 13

Shannon Navigation Act, 1990

1990, No. 20

Social Welfare (Consolidation) Act, 1993

1993, No. 27

Stamp Act, 1891

54 & 55 Vict., c.39

Stamp Duties Management Act, 1891

54 & 55 Vict., c.38

Stock Exchange Act, 1995

1995, No. 9

Taxes Consolidation Act, 1997

1997, No. 39

The Institution of Civil Engineers of Ireland (Charter Amendment) Act, 1969

1969, No. 1 (Private)

Transport Act, 1944

1944, No. 21

Transport Act, 1950

1950, No. 12

Transport (Re-Organisation of Córas Iompair Éireann) Act, 1986

1986, No. 31

Trustee Savings Banks Act, 1989

1989, No. 21

Urban Renewal Act, 1998

1998, No. 27

Unit Trusts Act, 1990

1990, No. 37

Value-Added Tax Act, 1972

1972, No. 22

Value-Added Tax (Amendment) Act, 1978

1978, No. 34

Wildlife Act, 1976

1976, No. 39

Youth Employment Agency Act, 1981

1981, No. 32

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Number 2 of 1999


FINANCE ACT, 1999


AN ACT TO CHARGE AND IMPOSE CERTAIN DUTIES OF CUSTOMS AND INLAND REVENUE (INCLUDING EXCISE), TO AMEND THE LAW RELATING TO CUSTOMS AND INLAND REVENUE (INCLUDING EXCISE) AND TO MAKE FURTHER PROVISIONS IN CONNECTION WITH FINANCE. [25th March, 1999]

BE IT ENACTED BY THE OIREACHTAS AS FOLLOWS: