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Number 12 of 2009
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FINANCE ACT 2009
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ARRANGEMENT OF SECTIONS
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PART 1
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Income Levy, Income Tax, Corporation Tax and Capital Gains Tax
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Chapter 1
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Interpretation
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Section
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1. Interpretation (Part 1).
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Chapter 2
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Income Levy
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2. Income levy.
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Chapter 3
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Income Tax
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3. Amendment of section 244 (relief for interest paid on certain home loans) of Principal Act.
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4. Amendment of section 244A (application of section 244) of Principal Act.
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5. Amendment of section 97 (computational rules and allowable deductions) of Principal Act.
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6. Income tax: treatment of profits or gains and losses from dealing in residential development land.
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Chapter 4
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Income Tax, Corporation Tax and Capital Gains Tax
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7. Amendment of section 372AW (interpretation, applications for approval and certification) of Principal Act.
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8. Capital allowances for certain health-related facilities.
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9. Amendment of Part 8 (annual payments, charges and interest) of Principal Act.
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10. Life assurance policies and investment funds.
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Chapter 5
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Corporation Tax
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11. Corporation tax: treatment of profits or gains and losses from dealing in residential development land.
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12. Amendment of section 626B (exemption from tax in the case of gains on certain disposals of shares) of Principal Act.
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13 . Intangible assets, etc.
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Chapter 6
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Capital Gains Tax
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14. Capital gains: rate of charge.
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PART 2
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Excise
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15. Rates of mineral oil tax.
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16. Rates of tobacco products tax.
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17. Betting duty.
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18. Air travel tax.
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19. Amendment of section 135B (repayment of amounts in respect of vehicle registration tax in certain cases) of Finance Act 1992.
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PART 3
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Value-Added Tax
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20. Interpretation (Part 3).
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21. Amendment of section 7 (waiver of exemption) of Principal Act.
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22. Amendment of section 7B (transitional measures: waiver of exemption) of Principal Act.
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PART 4
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Stamp Duties
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23. Interpretation (Part 4).
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24. Exchange of houses.
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25. Amendment of section 101 (intellectual property) of Principal Act.
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26. Amendment of Part 9 (levies) of Principal Act.
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PART 5
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Capital Acquisitions Tax
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27. Amendment of Schedule 2 (computation of tax) to Capital Acquisitions Tax Consolidation Act 2003.
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PART 6
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Miscellaneous
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28. Interpretation (Part 6).
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29. Interest on certain overdue tax.
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30. Miscellaneous technical amendments in relation to tax.
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31. Care and management of taxes and duties.
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32. Short title, construction and commencement.
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Acts Referred to
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Air Navigation and Transport (Amendment) Act 1998
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1998, No. 24
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Capital Acquisitions Tax Consolidation Act 2003
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2003, No. 1
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Copyright and Related Rights Act 2000
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2000, No. 28
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Finance Act 1992
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1992, No. 9
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Finance Act 1999
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1999, No. 2
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Finance Act 2001
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2001, No. 7
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Finance Act 2002
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2002, No. 5
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Finance Act 2005
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2005, No. 5
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Finance Act 2008
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2008, No. 3
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Finance (No. 2) Act 2008
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2008, No. 25
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European Communities (Amendment) Act 1993
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1993, No. 25
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Insurance Act 1936
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1936, No. 45
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Planning and Development Act 2000
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2000, No. 30
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Plant Varieties (Proprietary Rights) Act 1980
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1980, No. 24
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Plant Varieties (Proprietary Rights) (Amendment) Act 1998
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1998, No. 41
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Stamp Duties Consolidation Act 1999
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1999, No. 31
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Succession Duty Act 1853
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16 & 17 Vict., c. 39
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Taxes Consolidation Act 1997
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1997, No. 39
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Value-Added Tax Act 1972
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1972, No. 22
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Value-Added Tax Acts
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Number 12 of 2009
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FINANCE ACT 2009
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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.
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[3rd June, 2009]
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BE IT ENACTED BY THE OIREACHTAS AS FOLLOWS:
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