Finance Act 2011
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SCHEDULE 3 Miscellaneous Technical Amendments in Relation to Tax | ||
1. The Taxes Consolidation Act 1997 is amended— | ||
(a) in section 76(7) by inserting “subsections (1), (2), (3), (4A), (5) and (6) of” after “anything in”, | ||
(b) in section 192(1) by substituting “Conterganstiftung fuür behinderte Menschen” for “Hilfswerk für behinderte Kinder”, | ||
(c) in section 433(5) by substituting “subsection (4)(c)(ii)” for “subsection (4)(d)”, | ||
(d) in Part 1 of the Table to section 458 by deleting “Section 848A(7)”, | ||
(e) in section 481(1), in the definition of “the Minister”, by substituting “Tourism, Culture and Sport” for “Arts, Sport and Tourism”, | ||
(f) in section 486B(1), in the definition of “the Minister”, by substituting “Communications, Energy and Natural Resources” for “Public Enterprise”, | ||
(g) in section 531(10)(i) by substituting “a” for “an”, and | ||
(h) in section 766A(4B)(b)(ii)(II) by substituting “subparagraph (i)” for “sub-subparagraph (i)”. | ||
2. The Capital Acquisitions Tax Consolidation Act 2003 is amended— | ||
(a) in section 46(2) by substituting “section 45(1), shall” for “section 45(1),”, and | ||
(b) in section 111(2)— | ||
(i) in paragraph (d) by deleting “, notwithstanding the priority referred to in section 60(1),”, and | ||
(ii) in paragraph (f) by substituting “section 45(3)” for “section 45(7) or (8) or section 60(1)”. | ||
3. The Value-Added Tax Consolidation Act 2010 is amended— | ||
(a) in section 4(1) in the definition of— | ||
(i) “Annex VII activity” by substituting “Annex VII of the VAT Directive (the text of which Annex is contained in Part 1 of Schedule 4) and Article 295(2)” for “Article 295(1) and Annex VII of the VAT Directive (the text of which Annex is contained in Part 1 of Schedule 4)”, and | ||
(ii) “Annex VIII service” by deleting “Article 295(1) and”, | ||
(b) in section 59(2)(d) by inserting “by means of invoices or other documents prepared in the manner prescribed by regulations or by relevant customs documents,” after “to the accountable person”, | ||
(c) in section 87(1) in the definition of “margin scheme goods” by inserting the following after paragraph (a): | ||
“(aa) by an accountable person who was entitled to deduct tax in accordance with section 59(2)(d) in respect of a second-hand good, being a qualifying vehicle, as defined in section 59(1),”, | ||
(d) in section 87(1) in the definition of “second-hand goods” by substituting “(purchased or acquired on or after 1 January 2010)” for “, purchased or acquired on or after 1 January 2010”, and | ||
(e) in Schedule 4— | ||
(i) in Part 1 by substituting “Annex VII and Article 295(2)” for “Article 295(1) and Annex VII”, and | ||
(ii) in Part 2 by deleting “Article 295(1) and”. | ||
4. Chapter 1 of Part 2 of the Finance Act 1999 is amended in section 100(1)(n)— | ||
(a) by substituting “including a craft” for “including a a craft”, and | ||
(b) by substituting “in such vehicle;” for “in such vehicle.”. | ||
5. Part 2 of the Finance Act 2001 is amended— | ||
(a) in section 105(1)(c) by substituting “on such products.” for “on such products,”, | ||
(b) in section 109H(2) by substituting “Article 5” for “Article 4”, | ||
(c) in section 136(3)(d) by substituting “custody or procurement, and” for “custody or procurement.”, | ||
(d) in section 145(3)(e) by substituting “Finance Act 1992,” for “Finance Act, 1992, or”, | ||
(e) in section 145(3)(f) by substituting “section 136, or” for “section 136,”, and | ||
(f) in section 147 by substituting “such appeal shall” for “such appeal, shall”. | ||
6. Chapter 1 of Part 2 of the Finance Act 2003 is amended in section 75(3) by substituting “section 98A(4)” for “section 106”. | ||
7. Chapter 3 of Part 2 of the Finance Act 2005 is amended in section 77(1)(f) by substituting “Article 38 of Council Directive No. 2008/118/EC of 16 December 2008 1 ” for “Article 20 of Council Directive No. 92/12/EEC of 25 February 1992”. | ||
8. Chapter 1 of Part 2 of the Finance Act 2008 is amended in section 57(1), in the definition of “CN Code”, by substituting “Commission Regulation (EC) No. 2031/2001” for “Council Regulation (EEC) No. 2031/2001”. | ||
9. The European Union (Provision of Services) Regulations 2010 ( S.I. No. 533 of 2010 ) is amended in Regulation 22(1)(d) by substituting “ section 65 of the Value-Added Tax Consolidation Act 2010 (No. 31 of 2010)” for “ section 9 of the Value-Added Tax Act 1972 (No. 22 of 1972)”. | ||
10. (a) As respects paragraph 1— | ||
(i) subparagraphs (a) to (c) and (e) to (h) have effect as on and from the passing of this Act, and | ||
(ii) subparagraph (d) is deemed to have come into force and have taken effect as on and from 6 April 2001. | ||
(b) As respects paragraph 2— | ||
(i) subparagraph (a) applies to valuation dates arising on or after 14 June 2010, and | ||
(ii) subparagraph (b) applies as on and from 3 April 2010. | ||
(c) Paragraphs 3 to 9 have effect as on and from the passing of this Act. | ||