Number 8/2004: PART 6 Miscellaneous

8 2004

Finance Act 2004

PART 6

Miscellaneous

Interpretation (Part 6).

80. —In this Part “Principal Act” means the Taxes Consolidation Act 1997 .

Sale of certain objects to Commissioners of Public Works in Ireland.

81. —(1) Section 28(3) of the Finance Act 1931 , the proviso to section 55(3) of the Capital Acquisitions Tax Act 1976 and section 77(3) of the Capital Acquisitions Tax Consolidation Act 2003 are amended by inserting “the Commissioners of Public Works in Ireland,” after “national institution,” in each place where it occurs.

(2) Subsection (1) is deemed to have applied as respects sales on or after 1 August 1994.

Amendment of section 912A (information for tax authorities in other territories) of Principal Act.

82. —Section 912A (inserted by the Finance Act 2003 ) of the Principal Act is amended, in subsection (1), in the definition of “foreign tax” by inserting “or section 106 of the Capital Acquisitions Tax Consolidation Act 2003 ” after “section 826”.

Amendment of Part 22 (provisions relating to dealing in or developing land and disposals of development land) of Principal Act.

83. —(1) Part 22 of the Principal Act is amended—

(a) in section 644A(1) in the definition of “residential development land” by substituting “the Local Government (Planning and Development) Acts 1963 to 1999 or the Planning and Development Act 2000 ,” for “ section 26 of the Local Government (Planning and Development) Act, 1963 ,”, and

(b) in section 648—

(i) by inserting the following after the definition of “the Act of 1963”:

“‘the Act of 2000’ means the Planning and Development Act 2000 ;”,

(ii) in the definition of “current use value” by substituting “(within the meaning of section 3 of the Act of 1963, or, on or after 21 January 2002, within the meaning of section 3 of the Act of 2000)” for “(within the meaning of section 3 of the Act of 1963)”, and

(iii) by substituting the following for the definition of “development of a minor nature”:

“ ‘development of a minor nature’ means development (not being development by a local authority or a statutory undertaker within the meaning of section 2 of the Act of 1963, or, on or after 11 March 2002, within the meaning of section 2 of the Act of 2000) which, under or by virtue of section 4 of the Act of 1963, or, on or after 11 March 2002, under or by virtue of section 4 of the Act of 2000, is exempted development for the purposes of the Local Government (Planning and Development) Acts 1963 to 1999 or the Act of 2000;”.

(2) (a) Subject to paragraph (b), subsection (1) is deemed to have applied as on and from 11 March 2002.

(b) Subparagraphs (i) and (ii) of paragraph (b) of subsection (1) are deemed to have applied as on and from 21 January 2002.

Amendment of section 962 (recovery by sheriff or county registrar) of Principal Act.

84. —Section 962 of the Principal Act is amended by inserting the following after subsection (1):

“(1A) (a) A certificate to be issued by the Collector-General under this section may—

(i) be issued in an electronic or other format, and

(ii) where the certificate is issued in a non-paper format, be reproduced in a paper format by the county registrar or sheriff or by persons authorised by the county registrar or sheriff to do so.

(b) A certificate issued in a non-paper format in accordance with paragraph (a) shall—

(i) constitute a valid certificate for all the purposes of this section,

(ii) be deemed to have been made by the Collector-General, and

(iii) be deemed to have been issued on the date that the Collector-General caused the certificate to issue.

(c) (i) Where a certificate issued by the Collector-General in a non-paper format is reproduced in a paper format in accordance with paragraph (a)(ii) and—

(I) the reproduction contains, or there is appended to it, a note to the effect that it is a copy of a certificate so issued, and

(II) the note contains the signature of the county registrar or sheriff or of the person authorised under paragraph (a)(ii) and the date of such signing, then the copy of the certificate with the note so signed and dated shall, for all purposes, have effect as if it was the certificate itself.

(ii) A signature and date in a note, on a copy of, or appended to, a certificate issued in a non-paper format by the Collector-General, and reproduced in a paper format in accordance with paragraph (a)(ii), that—

(I) in respect of such signature, purports to be that of the county registrar or sheriff or of a person authorised to make a copy, shall be taken until the contrary is shown to be the signature of the county registrar or sheriff or of a person who at the material time was so authorised, and

(II) in respect of such date, shall be taken until the contrary is shown to have been duly dated.

(d) For the purposes of this subsection—

‘electronic’ has the meaning assigned to it by the Electronic Commerce Act 2000 and an ‘electronic certificate’ shall be construed accordingly;

‘issued in a non-paper format’ includes issued by facsimile.”.

Amendment of section 1003 (payment of tax by means of donation of heritage items) of Principal Act.

85. —Section 1003 of the Principal Act is, as respects determinations made under subsection (2)(a) of that section on or after the passing of this Act, amended—

(a) in subsection (1)—

(i) by substituting the following for paragraph (i) to (vii) of the definition of “selection committee”:

“(i) an officer of the Minister for Arts, Sport and Tourism, who shall act as Chairperson of the committee,

(ii) the Chief Executive of the Heritage Council,

(iii) the Director of the Arts Council,

(iv) the Director of the National Archives,

(v) the Director of the National Gallery of Ireland,

(vi) the Director of the National Library of Ireland,

(vii) the Director of the National Museum of Ireland, and

(viii) the Director and Chief Executive of the Irish Museum of Modern Art,”,

and

(ii) by inserting, in paragraph (b), the following after subparagraph (ii):

“(iii) For the purposes of making a decision in relation to an application made to it for a determination under subsection (2)(a), the selection committee shall not include the member of that committee who represents the approved body to which it is intended that the gift of the heritage item is to be made where that approved body is so represented but that member may participate in any discussion of the application by that committee prior to the making of the decision.”,

and

(b) in subsection (2)—

(i) by substituting, in paragraph (a), “is, subject to the provisions of paragraphs (aa) and (ab), determined by the selection committee” for “is determined by the selection committee, after consideration of any evidence in relation to the matter which the person submits to the committee and after such consultation (if any) as may seem appropriate to the committee to be necessary with such person or body of persons as in the opinion of the committee may be of assistance to them,”,

(ii) by inserting the following after paragraph (a):

“(aa) In considering an application under paragraph (a), the selection committee shall—

(i) consider such evidence as the person making the application submits to it, and

(ii) seek and consider the opinion in writing in relation to the application of—

(I) the approved body to which it is intended the gift is to be made, and

(II) the Heritage Council, the Arts Council or such other person or body of persons as the committee considers to be appropriate in the circumstances.

(ab) Where an application under paragraph (a) is in respect of a collection of items, the selection committee shall not make a determination under that paragraph in relation to the collection unless, in addition to the making of a determination in relation to the collection as a whole, the selection committee is satisfied that, on the basis of its consideration of the application in accordance with paragraph (aa), it could make a determination in respect of at least one item comprised in the collection, if such were required.”,

and

(iii) in paragraph (c)—

(I) by substituting the following for subparagraph (i):

“(i) is less than,

(I) subject to clause (II), €150,000, and

(II) in the case of at least one item comprised in a collection of items, €50,000, or”,

and

(II) by substituting “€150,000” for “€100,000” in subparagraph (ii).

Information in respect of certain tax expenditures.

86. —(1) Chapter 3 of Part 38 of the Principal Act is amended by inserting the following after section 897:

“Returns by employers in relation to pension products.

897A.— (1) In this section—

‘Consolidated Regulations’ means the Income Tax (Employments) (Consolidated) Regulations 2001 (S.I. No. 559 of 2001);

‘emoluments’ means emoluments to which Chapter 4 of Part 42 applies;

‘employee’—

(a) in relation to an employee pension contribution, has the same meaning as it has for the purposes of Chapter 1 of Part 30, and

(b) in relation to a PRSA contribution, has the same meaning as in subsection (1) of section 787A;

‘employee pension contribution’, in relation to a year of assessment and a scheme referred to in either section 774 or 776, means an allowable contribution within the meaning of paragraph (b) of Regulation 41 (inserted by the Income Tax (Employments) Regulations 2002 (S.I. No. 511 of 2002)) of the Consolidated Regulations;

‘employer’—

(a) in relation to an employee pension contribution and an employer pension contribution, shall be construed for the purposes of this section in the same way as it is construed for the purposes of Chapter 1 of Part 30, and

(b) in relation to a PRSA employee contribution and a PRSA employer contribution, has the same meaning as in section 787A(1);

‘employer pension contribution’, in relation to a year of assessment and an exempt approved scheme (within the meaning of section 774), means any sum paid by an employer in the year of assessment by means of a contribution under the scheme in respect of employees in a trade or undertaking in respect of the profits of which the employer is assessable to tax;

‘PRSA’ shall be construed in accordance with section 787A(1);

‘PRSA contribution’ has the meaning assigned to it by section 787A(1);

‘PRSA employee contribution’, in relation to a year of assessment, means any PRSA contribution made by an employee in the year of assessment which is an allowable contribution within the meaning of paragraph (c) of Regulation 41 (inserted by the Income Tax (Employments) Regulations 2002) of the Consolidated Regulations;

‘PRSA employer contribution’, in relation to a year of assessment, means any PRSA contribution referred to in section 787E(2) made by an employer to a PRSA in the year of assessment;

‘RAC premium’, in relation to a year of assessment, means any qualifying premium (within the meaning of section 784) paid by an individual in the year of assessment which is an allowable contribution within the meaning of paragraph (d) (inserted by the Income Tax (Employments) Regulations 2003 (S.I. No. 613 of 2003)) of Regulation 41 of the Consolidated Regulations.

(2) Any person who, in relation to a year of assessment, is required by Regulation 31 of the Consolidated Regulations to send prescribed or approved forms to the Collector-General shall include, in one of those forms, details of the following matters in the manner specified in that form—

(a) the respective numbers of employees in respect of whom that person deducted—

(i) an employee pension contribution,

(ii) a PRSA contribution,

(iii) a RAC premium,

from emoluments due to the employee in the year of assessment in relation to which the return is being made,

(b) the respective numbers of employees in respect of whom that person made—

(i) an employer pension contribution,

(ii) a PRSA employer contribution,

in that year,

(i) employee pension contributions,

(ii) PRSA contributions,

(iii) RAC premiums,

deducted by the person from emoluments due to the employees of that person in that year,

(d) the respective total amounts of—

(i) employer pension contributions,

(ii) PRSA employer contributions,

made by that person in respect of the employees of that person in that year.

(3) Sections 1052 and 1054 shall apply to a failure by a person to make the return required by subsection (2) as they apply to a failure to deliver a return referred to in section 1052.”.

(2) Section 1052(1) of the Principal Act is amended—

(a) by substituting “precept,” for “precept, or” in paragraph (a), and

(b) by inserting the following after paragraph (a):

“(aa) has delivered a return in the prescribed form for the purposes of any of the provisions specified in column 1 or 2 of Schedule 29 and has failed to include on the prescribed form the details required by that form in relation to any exemption, allowance, deduction, credit or other relief the person is claiming (in this paragraph referred to as the ‘specified details’) where the specified details are stated on the form to be details to which this paragraph refers; but this paragraph shall not apply unless, after the return has been delivered, it had come to the person's notice or had been brought to the person's attention that specified details had not been included on the form and the person failed to remedy matters without unreasonable delay, or”.

(3) Section 1084 of the Principal Act is amended—

(a) in subsection (1)(b) by inserting the following after subparagraph (ia):

“(ib) where a person delivers a return of income for a chargeable period (within the meaning of section 321(2)) and fails to include on the prescribed form the details required by the form in relation to any exemption, allowance, deduction, credit or other relief the person is claiming (in this subparagraph referred to as the ‘specified details’) and the specified details are stated on the form to be details to which this subparagraph refers, then, without prejudice to any other basis on which a person may be liable to the surcharge referred to in subsection (2), the person shall be deemed to have failed to deliver the return of income on or before the specified return date for the chargeable period and to have delivered the return of income before the expiry of 2 months from that specified return date; but this subparagraph shall not apply unless, after the return has been delivered, it had come to the person's notice or had been brought to the person's attention that specified details had not been included on the form and the person failed to remedy matters without unreasonable delay,”,

and

(b) in subsection (2)(a) by substituting “and, except where the surcharge arises by virtue of subparagraph (ib) of subsection (1)(b), if the tax contained in the assessment is not the amount of tax as so increased,” for “and, if the tax contained in the assessment is not the amount of tax as so increased,”.

(4) Section 1085 of the Principal Act is amended in subsection (1)(b) by substituting “(ia), (ib),” for “(ia),”.

(5) (a) Subsection (1) applies as respects the year of assessment 2005 and subsequent years of assessment.

(b) Subsections (2) to (4) apply as respects any chargeable period (within the meaning of section 321(2) of the Principal Act) commencing on or after 1 January 2004.

Amendment of Chapter 4 (revenue powers) of Part 38 of Principal Act.

87. —Chapter 4 of Part 38 of the Principal Act is amended by inserting the following after section 908A:

“Application to High Court seeking order requiring information: associated institutions.

908B.—(1) In this section—

‘the Acts’ has the meaning assigned to it by section 1078(1);

‘associated institution’, in relation to a financial institution, means a person that—

(a) is controlled by the financial institution (within the meaning of section 432), and

(b) is not resident in the State;

‘authorised officer’ means an officer of the Revenue Commissioners authorised by them in writing to exercise the powers conferred by this section;

‘books, records or other documents’ includes—

(a) any records used in the business of an associated institution, or used in the transfer department of an associated institution acting as registrar of securities, whether—

(i) comprised in bound volume, loose-leaf binders or other loose-leaf filing system, loose-leaf ledger sheets, pages, folios or cards, or

(ii) kept on microfilm, magnetic tape or in any non-legible form (by the use of electronics or otherwise) which is capable of being reproduced in a legible form,

(b) every electronic or other automatic means, if any, by which any such thing in non-legible form is so capable of being reproduced,

(c) documents in manuscript, documents which are typed, printed, stencilled or created by any other mechanical or partly mechanical process in use from time to time and documents which are produced by any photographic or photostatic process, and

(d) correspondence and records of other communications between an associated institution and its customers;

‘financial institution’ means—

(a) a person who holds or has held a licence under section 9 of the Central Bank Act 1971 ,

(b) a person referred to in section 7(4) of the Central Bank Act 1971 , or

(c) a credit institution (within the meaning of the European Communities (Licensing and Supervision of Credit Institutions) Regulations 1992 (S.I. No. 395 of 1992)) which has been authorised by the Central Bank and Financial Services Authority of Ireland to carry on business of a credit institution in accordance with the provisions of the supervisory enactments (within the meaning of those Regulations);

‘judge’ means a judge of the High Court;

‘liability’ in relation to a person means any liability in relation to tax which the person is or may be, or may have been, subject, or the amount of such liability;

‘tax’ means any tax, duty, levy or charge under the care and management of the Revenue Commissioners;

‘a taxpayer’ means any person including a person whose identity is not known to the authorised officer, and a group or class of persons whose individual identities are not so known.

(2) An authorised officer may, subject to this section, make an application to a judge for an order requiring a financial institution to do either or both of the following, namely—

(a) to make available for inspection by the authorised officer, such books, records or other documents as are in the power, possession or procurement of an associated institution, in relation to the financial institution, as contain, or may (in the authorised officer's opinion formed on reasonable grounds) contain information relevant to a liability in relation to a taxpayer, or

(b) to furnish to the authorised officer such information, explanations and particulars held by, or available from, the financial institution or an associated institution, in relation to the financial institution, as the authorised officer may reasonably require, being information, explanations or particulars that are relevant to any such liability,

and which are specified in the application.

(3) An authorised officer shall not make an application under subsection (2) without the consent in writing of a Revenue Commissioner, and without being satisfied—

(a) that there are reasonable grounds for suspecting that the taxpayer, or where the taxpayer is a group or class of persons, all or any one of those persons, may have failed or may fail to comply with any provision of the Acts,

(b) that any such failure is likely to have led or to lead to serious prejudice to the proper assessment or collection of tax (having regard to the amount of a liability in relation to the taxpayer, or where the taxpayer is a group or class of persons, the amount of a liability, in relation to all or any one of them, that arises or might arise from such failure), and

(i) which is likely to be contained in the books, records or other documents to which the application relates, or

(ii) which is likely to arise from the information, explanations and particulars to which the application relates,

is relevant to the proper assessment or collection of tax.

(4) Where the judge, to whom an application is made under subsection (2), is satisfied that there are reasonable grounds for the application being made, then the judge may, subject to such conditions as he or she may consider proper and specify in the order, make an order requiring the financial institution—

(a) to make available for inspection by the authorised officer, such books, records or other documents, and

(b) to furnish to the authorised officer such information, explanations and particulars,

as may be specified in the order.

(5) The persons who may be treated as a taxpayer for the purposes of this section include a company which has been dissolved and an individual who has died.

(6) Where in compliance with an order made under subsection (4) a financial institution makes available for inspection by an authorised officer, books, records or other documents, then the financial institution shall afford the authorised officer reasonable assistance, including information, explanations and particulars, in relation to the use of all the electronic or other automatic means, if any, by which the books, records or other documents, in so far as they are in a non-legible form, are capable of being reproduced in a legible form, and any data equipment or any associated apparatus or material.

(7) Where in compliance with an order made under subsection (4) a financial institution makes books, records or other documents available for inspection by the authorised officer, then the authorised officer may make extracts from or copies of all or any part of the books, records or other documents.

(8) Every hearing of an application for an order under this section and of any appeal in connection with that application shall be held in camera.”.

Amendment of section 908A (revenue offence: power to obtain information from financial institutions) of Principal Act.

88. —The Principal Act is amended in section 908A by substituting the following for subsection (2)—

“(2) (a) In this subsection ‘documentation’ includes information kept on microfilm, magnetic tape or in any non-legible form (by use of electronics or otherwise) which is capable of being reproduced in a permanent legible form.

(b) If, on application made by an authorised officer, with the consent in writing of a Revenue Commissioner, a judge is satisfied, on information given on oath by the authorised officer, that there are reasonable grounds for suspecting—

(i) that an offence, which would result (or but for its detection would have resulted) in serious prejudice to the proper assessment or collection of tax, is being, has been, or is about to be committed (having regard to the amount of a liability in relation to any person which might be, or might have been, evaded but for the detection of the relevant facts), and

(ii) that there is material in the possession of a financial institution specified in the application which is likely to be of substantial value (whether by itself or together with other material) to the investigation of the relevant facts,

the judge may make an order authorising the authorised officer to inspect and take copies of any entries in the books, records or other documents of the financial institution, and any documentation associated with or relating to an entry in such books, records or other documents, for the purposes of investigation of the relevant facts.”.

Miscellaneous technical amendments in relation to tax.

89. —The enactments specified in Schedule 3 are amended to the extent and in the manner specified in that Schedule.

Taxation of savings income in the form of interest payments.

90. —(1) Part 38 of the Principal Act is amended by substituting the provisions set out in Schedule 4 for Chapter 3A (inserted by the European Communities (Taxation of Savings Income in the Form of Interest Payments) Regulations 2003 (S.I. No. 717 of 2003)).

(2) The European Communities (Taxation of Savings Income in the Form of Interest Payments) Regulations 2003 are revoked.

Deferred surrender to Central Fund.

91. —(1) In this section—

“Appropriation Act” means, in relation to a financial year, the Act—

(a) appropriating to the proper supply services and purposes sums granted by the Central Fund (Permanent Provisions) Act 1965 , and making certain provision in relation to financial resolutions passed by Dáil Éireann in that financial year,

(b) providing for matters, if any, to which this section relates;

“capital supply service and purpose” means a supply service voted by Dáil Éireann, the purpose of which is to create an asset intended for use on a continuing basis with an expected life of more than one year;

“first financial year” means any financial year in respect of which there are undischarged appropriations;

“Minister” means the Minister for Finance;

“second financial year”, in relation to the first financial year, means the financial year immediately following the first financial year;

“subhead” means the individual categories of expenditure within a vote under which the expenditure is accounted for in the Appropriation Accounts;

“vote” means a coherent area of Government expenditure which is the responsibility of a single Government Department or office which is in turn accountable to the Dáil for the expenditure shown.

(2) Notwithstanding section 24 of the Exchequer and Audit Departments Act 1866, the Minister may determine that, in respect of the obligation (but for this section) to surrender to the Central Fund undischarged appropriations for the first financial year—

(a) that obligation may, by reference to the capital supply services and purposes included in a vote, be deferred into the second financial year in respect of the sums concerned up to a maximum not greater than 10 per cent of the supply granted for capital supply services and purposes under that vote by Dáil Éireann, and

(b) accordingly, that obligation may, subject to subsection (3), be discharged in the second financial year to the extent that the funds are applied towards making good supply for the capital supply services and purposes approved by Dáil Éireann for the first financial year,

and such determination shall only have effect if the sums concerned and the related Votes and Titles are set out in the Appropriation Act for the first financial year.

(3) Where in accordance with subsection (2) one or more undischarged sums have been determined and are set out in the Appropriation Act then, in respect of any such sum, no sum shall be made available for application towards making good supply in the second financial year until an order is made by the Minister in that year under subsection (4).

(4) (a) The Minister may make an order for the purposes of subsection (3) determining by reference to subheads for the capital supply services and purposes the sums to be made available for application towards making good supply in the second financial year.

(b) An order under this subsection shall be made no later than 31 March in the second financial year.

(d) Where the Minister proposes to make an order, or amend or revoke an order, under this subsection, a draft of the order shall be laid before Dáil Éireann and the order shall not be made until a resolution approving of the draft has been passed by Dáil Éireann in the second financial year.

(5) Any sums determined in accordance with subsection (1) and to which an order under subsection (4) relates shall—

(a) be deemed to be appropriations for the second financial year,

(b) to the extent that they are discharged, be deemed from the date of the making of the order to be a first charge on the subheads concerned for the second financial year, and

(c) to the extent that they are not discharged before the end of the second financial year, be surrendered to the Central Fund.

Capital Services Redemption Account.

92. —(1) In this section—

“capital services” has the same meaning it has in the principal section;

“fifty-second additional annuity” means the sum charged on the Central Fund under subsection (3);

“principal section” means section 22 of the Finance Act 1950 .

(2) In relation to the twenty-nine successive financial years commencing with the financial year ending on 31 December 2004, subsection (2) of section 169 of the Finance Act 2003 shall have effect with the substitution of “€0.00” for “€29,663,454”.

(3) A sum of €80,533,677 to redeem borrowings, and interest on such sum, in respect of capital services shall be charged annually on the Central Fund or the growing produce of that Fund in the thirty successive financial years commencing with the financial year ending on 31 December 2004.

(4) The fifty-second additional annuity shall be paid into the Capital Services Redemption Account in such manner and at such times in the relevant financial year as the Minister for Finance may determine.

(5) Any amount of the fifty-second additional annuity, not exceeding €61,900,000 in any financial year, may be applied towards defraying the interest on the public debt.

(6) The balance of the fifty-second additional annuity shall be applied in any one or more of the ways specified in subsection (6) of the principal section.

Care and management of taxes and duties.

93. —All taxes and duties imposed by this Act are placed under the care and management of the Revenue Commissioners.

Short title, construction and commencement.

94. —(1) This Act may be cited as the Finance Act 2004 .

(2) Part 1 shall be construed together with—

(a) in so far as it relates to income tax, the Income Tax Acts,

(b) in so far as it relates to corporation tax, the Corporation Tax Acts, and

(3) Part 2, in so far as it relates to duties of excise, shall be construed together with the statutes which relate to those duties and to the management of those duties.

(4) Part 3 shall be construed together with the Value-Added Tax Acts 1972 to 2003 and may be cited together with those Acts as the Value-Added Tax Acts 1972 to 2004.

(5) Part 4 shall be construed together with the Stamp Duties Consolidation Act 1999 and the enactments amending or extending that Act.

(6) Part 5 shall be construed together with the Capital Acquisitions Tax Consolidation Act 2003 and the enactments amending or extending that Act.

(7) Part 6 in so far as it relates to—

(a) income tax, shall be construed together with the Income Tax Acts,

(b) corporation tax, shall be construed together with the Corporation Tax Acts,

(d) customs, shall be construed with the Custom Acts,

(e) duties of excise, shall be construed together with the statutes which relate to duties of excise and the management of those duties,

(f) value-added tax, shall be construed together with the Value-Added Tax Acts 1972 to 2004,

(g) stamp duty, shall be construed together with the Stamp Duties Consolidation Act 1999 , and the enactments amending or extending that Act,

(h) residential property tax, shall be construed together with Part VI of the Finance Act 1983 , and the enactments amending or extending that Part,

(i) gift tax or inheritance tax, shall be construed together with the Capital Acquisitions Tax Act 1976 , the Capital Acquisitions Tax Consolidation Act 2003 and the enactments amending or extending either of those Acts.

(8) Except where otherwise expressly provided in Part 1, that Part is deemed to have come into force and takes effect as on and from 1 January 2004.

(9) In relation to Part 3:

(a) section 57 shall be taken to have come into force and shall take effect as on and from 4 December 2003;

(b) sections 59 and 61 shall be taken to have come into force and shall take effect as on and from 1 January 2004;

(d) paragraph (a) of section 55 , sections 56, 58, section 60 (in so far as it relates to the insertion of subparagraph (vb) into section 12 of the Value-Added Tax Act 1972 ), paragraphs (b) and (c) of section 64 and paragraph (a) of section 65 come into force and take effect as on and from 1 January 2005;

(e) the provisions of this Part, other than those specified in paragraphs (a) to (d) have effect as on and from the date of passing of this Act.

(10) Except where otherwise expressly provided for, where a provision of this Act is to come into operation on the making of an order by the Minister for Finance, that provision shall come into operation on such day or days as the Minister for Finance shall appoint either generally or with reference to any particular purpose or provision and different days may be so appointed for different purposes or different provisions.

(11) Any reference in this Act to any other enactment shall, except in so far as the context otherwise requires, be construed as a reference to that enactment as amended by or under any other enactment including this Act.

(12) In this Act, a reference to a Part, section or Schedule is to a Part of section of, or Schedule to, this Act, unless it is indicated that reference to some other enactment is intended.

(13) In this Act, a reference to a subsection, paragraph, subparagraph, clause or subclause is to the subsection, paragraph, subparagraph, clause or subclause of the provision (including a Schedule) in which the reference occurs, unless it is indicated that reference to some other provision is intended.