Finance Act, 2001

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Number 7 of 2001

FINANCE ACT, 2001

ARRANGEMENT OF SECTIONS

Income Tax, Corporation Tax and Capital Gains Tax

Interpretation

Section
1.	Interpretation (Part 1).

Chapter 2

Income Tax

2.	Tax credits.
3.	Alteration of rates of income tax.
4.	Age exemption.
5.	Amendment of section 122 (preferential loan arrangements) of Principal Act.
6.	Amendment of section 126 (tax treatment of certain benefits payable under Social Welfare Acts) of Principal Act.
7.	Amendment of section 467 (employed person taking care of incapacitated individual) of Principal Act.
8.	Amendment of section 469 (relief for health expenses) of Principal Act.
9.	Amendment of section 473 (allowance for rent paid by certain tenants) of Principal Act.
10.	Amendment of section 477 (relief for service charges) of Principal Act.
11.	Relief for trade union subscriptions.
12.	Amendment of Part 16 (income tax relief for investment in corporate trades — business expansion scheme and seed capital scheme) of Principal Act.
13.	Employee share ownership trusts — deceased beneficiaries.
14.	Amendment of Schedule 13 (accountable persons for purposes of Chapter 1 of Part 18) to Principal Act.
15.	Approved share option schemes.
16.	Amendment of provisions relating to employee share schemes.
17.	Provisions relating to certain approved profit sharing schemes and employee share ownership trusts.
18.	Amendment of Part 30 (occupational pension schemes, retirement annuities, purchased life annuities and certain pensions) of Principal Act.
19.	Amendment of section 470 (relief for insurance against expenses of illness) of Principal Act.
20.	Relief for premiums under qualifying long-term care policies, etc.
21.	Taxation of certain perquisites.
22.	Amendment of Chapter 4 (revenue powers) of Part 38 of Principal Act.
23.	Tax relief at source for certain interest.
24.	Provision of certain information: transitional.
25.	Amendment of section 120A (exemption from benefit-in-kind of certain childcare facilities) of Principal Act.
26.	Amendment of section 669A (interpretation (Chapter 3)) of Principal Act.
27.	Amendment of section 669C (effect of sale of quota) of Principal Act.
28.	Amendment of section 530 (interpretation (Chapter 2)) of Principal Act.
29.	Relief for fees paid for third level education, etc.
30.	Seafarer allowance, etc.
31.	Amendment of section 823 (deduction for income earned outside the State) of Principal Act.
32.	Rent-a-room relief.

Chapter 3

Income Tax, Corporation Tax and Capital Gains Tax

33.	Special savings incentive accounts.
34.	Amendment of section 97 (computational rules and allowable deductions) of Principal Act.
35.	Amendment of section 177 (conditions as to residence and period of ownership) of Principal Act.
36.	Amendment of section 198 (certain interest not to be chargeable) of Principal Act.
37.	Treatment of certain interest payments.
38.	Amendment of Part 20 (companies' chargeable gains) of Principal Act.
39.	Amendment of section 590 (attribution to participants of chargeable gains accruing to non-resident company) of Principal Act.
40.	Amendment of Schedule 18A (restriction on set-off of preentry losses) to Principal Act.
41.	Amendment of Schedule 24 (relief from income tax and corporation tax by means of credit in respect of foreign tax) to Principal Act.
42.	Amendment of section 89 (valuation of trading stock at discontinuance of trade) of Principal Act.
43.	Dividend withholding tax.
44.	Amendment of provisions relating to exploration and exploitation activities.
45.	Donations to approved bodies, etc.
46.	Amendment of section 665 (interpretation (Chapter 2)) of Principal Act.
47.	Amendment of section 666 (deduction for increase in stock values) of Principal Act.
48.	Amendment of section 667 (special provisions for qualifying farmers) of Principal Act.
49.	Amendment of section 668 (compulsory disposal of livestock) of Principal Act.
50.	Amendment of section 310 (allowances in respect of certain contributions to capital expenditure of local authorities) of Principal Act.
51.	Wear and tear allowances for licences for public hire vehicles.
52.	Wear and tear allowances for certain sea fishing boats.
53.	Wear and tear allowances.
54.	Amendment of section 274 (balancing allowances and balancing charges) of Principal Act.
55.	Amendment of Chapter 4 (interest payment by certain deposit takers) of Part 8 of Principal Act.
56.	Amendment of section 838 (special portfolio investment accounts) of Principal Act.
57.	Taxation of certain savings in credit unions and other financial institutions.
58.	Amendment of Chapter 9 (park and ride facilities and certain related developments) of Part 10 of Principal Act.
59.	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.
60.	Living over the shop scheme.
61.	Amendment of Part 11 (capital allowances and expenses for certain road vehicles) of Principal Act.
62.	Amendment of provisions relating to treatment of certain losses and certain capital allowances.
63.	Relief for certain rented accommodation.
64.	Capital allowances for certain hospitals.
65.	Amendment of section 420 (losses, etc. which may be surrendered by means of group relief) of Principal Act.
66.	Amendment of section 594 (foreign life assurance and deferred annuities: taxation and returns) of Principal Act.
67.	Amendment of Part 26 (life assurance companies) of Principal Act.
68.	Amendment of section 723 (special investment policies) of Principal Act.
69.	Amendment of section 730A (profits of life business: new basis) of Principal Act.
70.	Amendment of Chapter 5 (policyholders — new basis) of Part 26 of Principal Act.
71.	Amendment of section 731 (chargeable gains accruing to unit trusts) of Principal Act.
72.	Amendment of Part 27 (unit trusts and offshore funds) of Principal Act.
73.	Amendment of section 737 (special investment schemes) of Principal Act.
74.	Amendment of Chapter 1A (investment undertakings) of Part 27 of Principal Act.
75.	Amendment of Schedule 2B (investment undertakings declarations) of Principal Act.
76.	Amendment of section 843 (capital allowances for buildings used for third level educational purposes) of Principal Act.
77.	Changeover to calendar year of assessment.
78.	Provisions relating to making of returns of income and chargeable gains and payment of income tax and capital gains tax.
79.	Amendment of provisions relating to Dublin Docklands Development Authority.
80.	Amendment of Chapter 10 (designated areas of certain towns) of Part 10 of Principal Act.
81.	Capital allowances for hotels.

Chapter 4

Corporation Tax

82.	Amendment of provisions relating to a shipping trade.
83.	Amendment of section 22A (reduction of corporation tax in respect of certain trading income) of Principal Act.
84.	Foundation for Investing in Communities.
85.	Amendment of section 130 (matters to be treated as distributions) of Principal Act.
86.	Amendment of section 222 (certain dividends from a non-resident subsidiary) of Principal Act.
87.	Amendment of Chapter 2 of Part 14 of Principal Act.
88.	Amendment of Part 36 of Principal Act.
89.	Amendment of section 847 (tax relief for certain branch profits) of Principal Act.
90.	Restriction of certain losses and charges.
91.	Close company surcharges

Chapter 5

Capital Gains Tax

92.	Amendment of Chapter 6 (transfers of business assets) of Part 19 of Principal Act.
93.	Amendment of Chapter 7 (other reliefs and exemptions) of Part 19 of Principal Act.
94.	Amendment of section 649A (relevant disposals: rate of charge) of Principal Act.
95.	Amendment of section 652 (non-application of reliefs on replacement of assets in case of relevant disposals) of Principal Act.

PART 2

Excise

Consolidation and Modernisation of General Excise Law

Chapter 1

Interpretation, Liability and Payment

96.	Interpretation (Part 2).
97.	Excisable products (Part 2).
98.	Application of enactments.
99.	Suspension arrangements, liability and payment.
100.	Duties to apply to excisable products released for consumption in another Member State.
101.	All excisable products are liable for all liabilities, penalties and forfeitures of a warehousekeeper.
102.	Treatment of excisable products released for consumption.
103.	Payment.
104.	Reliefs.
105.	Repayments.
106.	Remission of losses.
107.	General mutual assistance.
108.	Mutual assistance for the recovery of claims.
109.	Warehousing.

Chapter 2

Intra-Community Movement

110.	Scope (Chapter 2).
111.	Treatment of excisable products released for consumption in another Member State.
112.	Provisions relating to vendors.
113.	Tax representatives.
114.	Application of Article 5.2 of Council Directive No. 92/12/EEC.
115.	Movement of excisable products under a suspension arrangement from the State to other Member States.
116.	Movement of excisable products under a suspension arrangement to the State from other Member States.
117.	Accompanying documents.

Chapter 3

Offences, Penalties and Proceedings

118.	Interpretation (Chapter 3).
119.	Evasion of excise duty.
120.	Amendment of section 34 (amendments relative to penalties) of Finance Act, 1963.
121.	Offences generally.
122.	Offences in relation to false returns, claims etc.
123.	Resisting, obstructing, giving false information.
124.	Penalty.
125.	Forfeiture.
126.	Proceedings in relation to offences.
127.	Condemnation.
128.	Proceedings for condemnation by court.
129.	Damages.
130.	Mitigation.
131.	Presumptions.
132.	False evidence, punishment as for perjury.

Chapter 4

Powers of Officers

133.	Interpretation (Chapter 4).
134.	Power to stop vehicles.
135.	Power to examine and search vehicles and to take samples.
136.	Entry and search of premises.
137.	General provision concerning samples.
138.	Obligation to answer certain questions, in respect of certain tobacco products.
139.	Power of arrest and detention of persons.
140.	Detention of goods and vehicles.
141.	Seizure of goods and vehicles.
142.	Notice of seizure.
143.	Notice of claim.
144.	Power to deal with seizures, before and after condemnation.

Chapter 5

Miscellaneous

145.	Appeals to Commissioners.
146.	Appeals to Appeal Commissioners.
147.	Payment of duty pending appeal.
148.	Exclusion of criminal matters.
149.	Repeals and revocations (Part 2).
150.	Saver.
151.	Continuity.
152.	Commencement.
153.	Regulations.

PART 3

Customs and Excise

Miscellaneous

154.	Tobacco products.
155.	Hydrocarbons and substitute motor fuel.
156.	Rates of mineral oil tax.
157.	Amendment of section 10 (tobacco products manufacturer's licence) of Finance (Excise Duty on Tobacco Products) Act, 1977.
158.	Amendment of section 10A (offences in relation to tax stamps) of Finance (Excise Duty on Tobacco Products) Act. 1977.
159.	Amendment of section 11 (offences) of Finance (Excise Duty on Tobacco Products) Act, 1977.
160.	Amendment of section 21 (duties on hydrocarbon oil) of Finance Act, 1935.
161.	Amendment of section 72 (removal of prescribed marker, etc. from hydrocarbon oil) of Finance Act, 1986.
162.	Amendment of section 57 (removal of substances mixed with goods liable to excise duty) of Finance Act, 1988.
163.	Amendment of section 94 (interpretation, Chapter 1) of Finance Act, 1999.
164.	Amendment of section 99 (passenger road services) of Finance Act, 1999.
165.	Amendment of section 100 (reliefs from mineral oil tax for certain mineral oils) of Finance Act, 1999.
166.	Amendment of section 102 (offences) of Finance Act, 1999.
167.	Deferment of duty on beer, made wine, wine and spirits.
168.	Remission or repayment in respect of vehicle registration tax on certain hybrid electric vehicles.
169.	Amendment of section 130 (interpretation) of Finance Act, 1992.
170.	Excise duty on mineral oil licence.
171.	Imposition of duty on liquor licence for National Concert Hall.
172.	Tax clearance in relation to excise licences.
173.	Amendment of section 49 (grant of licences and date of expiration of licences) of Finance (1909-10) Act, 1910.
174.	Amendment of section 18 (firearm certificate duty) of Finance Act, 1964.
175.	Amendment of Chapter III (amusement machine licence duty) of Part II of Finance Act, 1992.
176.	Amendment of section 43 (gaming machine licence duty) of Finance Act, 1975.
177.	Amendment of section 34 (amendments relative to penalties) of Finance Act, 1963.
178.	Amendment of section 89 (amendment of penalties under section 186 (illegally importing) of Customs Consolidation Act, 1876) of Finance Act, 1997.
179.	Amendment of Customs Consolidation Act, 1876.
180.	Repeal of the Customs Consolidation Act, 1876, Amendment Act, 1890.

PART 4

Value-Added Tax

181.	Interpretation (Part 4).
182.	Amendment of section 3 (supply of goods) of Principal Act.
183.	Amendment of section 5 (supply of services) of Principal Act.
184.	Amendment of section 8 (taxable persons) of Principal Act.
185.	Amendment of section 10A (margin scheme goods) of Principal Act.
186.	Amendment of section 10B (special scheme for auctioneers) of Principal Act.
187.	Amendment of section 11 (rates of tax) of Principal Act.
188.	Amendment of section 12 (deduction for tax borne or paid) of Principal Act.
189.	Amendment of section 12A (special provisions for tax invoiced by flat-rate farmers) of Principal Act.
190.	Amendment of section 12B (special scheme for means of transport supplied by taxable dealers) of Principal Act.
191.	Adjustment of tax deductible in certain circumstances.
192.	Amendment of section 13A (supplies to, and intra-Community acquisitions and imports by, certain taxable persons) of Principal Act.
193.	Amendment of section 17 (invoices) of Principal Act.
194.	Amendment of section 19 (tax due and payable) of Principal Act.
195.	Amendment of section 21 (interest) of Principal Act.
196.	Amendment of section 22 (estimation of tax due for a taxable period) of Principal Act.
197.	Amendment of section 27 (fraudulent returns, etc.) of Principal Act.
198.	Repeal of section 37 (substitution of agent, etc., for person not resident in State) of Principal Act.
199.	Amendment of First Schedule to Principal Act.
200.	Amendment of Second Schedule to Principal Act.

PART 5

Stamp Duties

201.	Interpretation (Part 5).
202.	Amendment of section 58 (security for future advances, how to be charged) of Principal Act.
203.	Repeal of section 60 (short-term life insurance policies) of Principal Act.
204.	Amendment of section 79 (conveyances and transfers of property between certain bodies corporate) of Principal Act.
205.	Dublin Docklands Development Authority.
206.	Transfer of site to child.
207.	Amendment of section 86 (certain loan stock) of Principal Act.
208.	Rent-a-room, etc.
209.	Amendment of Chapter 2 of Part 7 of Principal Act.
210.	Approved voluntary body.
211.	National Building Agency Limited.
212.	Certain policies of insurance.
213.	Amendment of Schedule 1 to Principal Act.
214.	Amendment of section 2 (commencement (Part 1)) of Finance (No. 2) Act, 2000.

PART 6

Capital Acquisitions Tax

215.	Interpretation (Part 6).
216.	Amendment of section 18 (taxable value of a taxable gift or taxable inheritance) of Principal Act.
217.	Amendment of section 19 (value of agricultural property) of Principal Act.
218.	Amendment of section 55 (exemption of certain objects) of Principal Act.
219.	Amendment of section 57 (exemption of certain securities) of Principal Act.
220.	Amendment of section 59C (exemption relating to certain dwellings) of Principal Act.
221.	Gifts and inheritances taken by foster children.
222.	Gifts and inheritances taken by adopted children from natural parent.
223.	Amendment of section 61 (payment of money standing in names of two or more persons) of Principal Act.
224.	Amendment of section 85 (exemption of specified collective investment undertakings) of Finance Act, 1989.
225.	Abolition of probate tax.
226.	Amendment of section 133 (exemption of certain policies of assurance) of Finance Act, 1993.
227.	Amendment of section 124 (interpretation (Chapter I)) of Finance Act, 1994.
228.	Amendment of section 127 (relevant business property) of Finance Act, 1994.
229.	Amendment of provisions relating to the taxation of discretionary trusts.

PART 7

Anti-Speculative Property Tax

230.	Abolition of anti-speculative property tax.

PART 8

Miscellaneous

231.	Interpretation (Part 8).
232.	Amendment of Chapter 3 (other obligations and returns) of Part 38 of Principal Act.
233.	Amendment of section 1078 (revenue offences) of Principal Act.
234.	Amendment of section 1094 (tax clearance in relation to certain licences) of Principal Act.
235.	Amendment of Chapter 6 (electronic transmission of returns of income, profits, etc., and of other Revenue returns) of Part 38 of Principal Act.
236.	Certificates in court proceedings.
237.	Amendment of Chapter 4 (collection and recovery of income tax on certain emoluments (PAYE system)) of Part 42 of Principal Act.
238.	Amendment of section 1002 (deduction from payments due to defaulters of amounts due in relation to tax) of Principal Act.
239.	Amendment of section 1006A (offset between taxes) of Principal Act.
240.	Amendment of enactments consequent on changeover to Euro.
241.	Deletion of certain references to Bord Telecom Éireann and Irish Telecommunications Investments plc. in Principal Act.
242.	Care and management of taxes and duties.
243.	Short title, construction and commencement.

SCHEDULE 1

Amendments Consequential on Changes in Personal Reliefs

SCHEDULE 2

Changeover to Calendar Year OF Assessment

SCHEDULE 3

Repeals and Revocations Relating to Excise Law

SCHEDULE 4

Rates of Excise Duty on Tobacco Products

SCHEDULE 5

Amendment of Enactments Consequent on Changeover to Euro

Acts Referred to
	Auctioneers and House Agents Act, 1947	1947, No. 10
	Betting Act, 1931	1931, No. 27
	Building Societies Act, 1989	1989, No. 17
	Capital Acquisitions Tax Act, 1976	1976, No. 8
	Central Bank Act, 1971	1971, No. 24
	Companies Act, 1963	1963, No. 33
	Companies Acts, 1963 to 1990
	Companies Acts, 1963 to 1999
	Companies (Amendment) (No. 2) Act, 1999	1999, No. 30
	Credit Union Act, 1997	1997, No. 15
	Criminal Procedure Act, 1967	1967, No. 12
	Customs Act, 1956	1956, No. 7
	Customs (Amendment) Act, 1942	1942, No. 21
	Customs and Excise (Miscellaneous Provisions) Act, 1988	1988, No. 10
	Customs and Inland Revenue Act, 1878	41 & 42 Vict., c. 15
	Customs and Inland Revenue Act, 1879	42 & 43 Vict., c. 21
	Customs and Inland Revenue Act, 1881	44 & 45 Vict., c. 12
	Customs and Inland Revenue Act, 1888	51 & 52 Vict., c. 8
	Customs Consolidation Act, 1876	39 & 40 Vict., c. 36
	Customs Consolidation Act, 1876, Amendment Act, 1890	53 & 54 Vict., c. 56
	Customs-Free Airport Act, 1947	1947, No. 5
	Customs-Free Airport (Amendment) Act, 1958	1958, No. 29
	Defence (Amendment) Act, 1990	1990, No. 6
	Diseases of Animals Act, 1966	1966, No. 6
	Electronic Commerce Act, 2000	2000, No. 27
	European Communities (Amendment) Act, 1993	1993, No. 25
	Excise Act, 1828	9 Geo. 4, c. 44
	Excise Management Act, 1827	7 & 8 Geo. 4, c. 53
	Excise Management Act, 1834	4 & 5 Will. 4, c. 51
	Excise Management Act, 1841	4 & 5 Vict., c. 20
	Family Law Act, 1995	1995, No. 26
	Family Law (Divorce) Act, 1996	1996, No. 33
	Finance Act, 1900	63 & 64 Vict., c. 7
	Finance Act, 1901	10 1 Edw. 7, c. 7
	Finance Act, 1902	10 2 Edw. 7, c. 7
	Finance Act, (1909-10) Act, 1910	10 Edw. 7 & 1 Geo. 5, c. 8
	Finance Act, 1911	1 & 2 Geo. 5, c. 48
	Finance Act, 1915	5 & 6 Geo. 5, c. 26
	Finance Act, 1921	11 & 12 Geo. 5, c. 32
	Finance Act, 1926	1926, No. 35
	Finance Act, 1929	1929, No. 32
	Finance Act, 1933	1933, No. 15
	Finance Act, 1935	1935, No. 28
	Finance Act, 1936	1936, No. 31
	Finance Act, 1938	1938, No. 25
	Finance Act, 1939	1939, No. 18
	Finance Act, 1940	1940, No. 14
	Finance Act, 1946	1946, No. 15
	Finance Act, 1950	1950, No. 18
	Finance Act, 1963	1963, No. 23
	Finance Act, 1964	1964, No. 15
	Finance Act, 1966	1966, No. 17
	Finance Act, 1971	1971, No. 23
	Finance Act, 1974	1974, No. 27
	Finance Act, 1975	1975, No. 6
	Finance Act, 1976	1976, No. 16
	Finance Act, 1980	1980, No. 14
	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, 1992	1992, No. 9
	1Finance (No. 2) Act, 1992	992, 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
	Finance Act, 1999	1999, No. 2
	Finance Act, 2000	2000, No. 3
	Finance (No. 2) Act, 2000	2000, No. 19
	Finance (Excise Duty on Tobacco Products) Act, 1977	1977, No. 32
	Firearms Acts, 1925 and 1964
	Firearms Acts, 1925 to 2000
	Free Ports Act, 1986	1986, No. 13
	Garda Síochána Act, 1977	1977, No. 24
	Health Act, 1970	1970, No. 1
	Health (Eastern Regional Health Authority) Act, 1999	1999, No. 13
	Higher Education Authority Act, 1971	1971, No. 22
	Housing Acts, 1966 to 1998
	Housing (Miscellaneous Provisions) Act, 1979	1979, No. 27
	Housing (Miscellaneous Provisions) Act, 1992	1992, No. 12
	Illicit Distillation (Ireland) Act, 1831	1 & 2 Will. 4, c. 55
	Immature Spirits (Restriction) Act, 1947	1947, No. 12
	Industrial Development Act, 1995	1995, No. 28
	Inland Revenue Act, 1880	43 & 44 Vict., c. 20
	Inland Revenue Regulations Act, 1890	53 & 54 Vict., c. 21
	Insurance Act, 1936	1936, No. 45
	Intoxicating Liquor Act, 1988	1988, No. 16
	Intoxicating Liquor Act, 2000	2000, No. 17
	Intoxicating Liquor (National Concert Hall) Act, 1983	1983, No. 34
	Investment Intermediaries Act, 1995	1995, No. 11
	Local Authorities (Higher Education Grants) Acts, 1968 to 1992
	Local Government (Planning and Development) Acts, 1963 to 1999
	Local Government (Sanitary Services) Act, 1964	1964, No. 29
	Medical Practitioners Act, 1978	1978, No. 4
	National Treasury Management Agency Act, 1990	1990, No. 18
	Petroleum and Other Minerals Development Act, 1960	1960, No. 7
	Planning and Development Act, 2000	2000, No. 30
	Probation of Offenders Act, 1907	7 Edw. 7, c. 17
	Qualifications (Education and Training) Act, 1999	1999, No. 26
	Revenue (No. 2) Act, 1865	28 & 29 Vict., c. 96
	Revenue Act, 1867	30 & 31 Vict., c. 90
	Revenue Act, 1884	47 & 48 Vict., c. 62
	Revenue Act, 1889	52 & 53 Vict., c. 42
	Revenue Act, 1898	61 & 62 Vict., c. 46
	Revenue Act, 1906	6 Edw. 7, c. 20
	Road Traffic Act, 1961	1961, No. 24
	Road Traffic Act, 1968	1968, No. 25
	Road Transport Act, 1932	1932, No. 2
	Scientific and Technological Education (Investment) Fund Act, 1997	1997, No. 46
	Scientific and Technological Education (Investment) Fund (Amendment) Act, 1998	1998, No. 53
	Social Welfare Act, 2000	2000, No. 4
	Social Welfare (Consolidation) Act, 1993	1993, No. 27
	Spirits Act, 1880	43 & 44 Vict., c. 24
	Spirits (Ireland) Act, 1854	17 & 18 Vict., c. 89
	Stamp Duties Consolidation Act, 1999	1999, No. 31
	Stock Exchange Act, 1995	1995, No. 9
	Taxes Consolidation Act, 1997	1997, No. 39
	Tourism Traffic Act, 1939	1939, No. 24
	Tourism Traffic Act, 1957	1957, No. 27
	Trade Union Act, 1941	1941, No. 22
	Trade Union Act, 1942	1942, No. 23
	Trustee Savings Banks Act, 1989	1989, No. 21
	Údarás na Gaeltachta Act, 1979	1979, No. 5
	Unit Trusts Act, 1990	1990, No. 37
	Value-Added Tax Act, 1972	1972, No. 22
	Value-Added Tax Acts, 1972 to 2000
	Value-Added Tax (Amendment) Act, 1978	1978, No. 34

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Number 7 of 2001

FINANCE ACT, 2001

AN ACT TO PROVIDE FOR THE IMPOSITION, REPEAL, REMISSION, ALTERATION AND REGULATION OF TAXATION, OF STAMP DUTIES AND OF DUTIES RELATING TO EXCISE AND OTHERWISE TO MAKE FURTHER PROVISION IN CONNECTION WITH FINANCE INCLUDING THE REGULATION OF CUSTOMS.

[30th March, 2001]

BE IT ENACTED BY THE OIREACHTAS AS FOLLOWS:

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Finance Act, 2001

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