Next (PART 1 Income Levy, Income Tax, Corporation Tax and Capital Gains Tax )

12 2009

[GA]

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Number 12 of 2009

FINANCE ACT 2009

ARRANGEMENT OF SECTIONS

PART 1

Income Levy, Income Tax, Corporation Tax and Capital Gains Tax

Chapter 1

Interpretation

Section

1. Interpretation (Part 1).

Chapter 2

Income Levy

2. Income levy.

Chapter 3

Income Tax

3. Amendment of section 244 (relief for interest paid on certain home loans) of Principal Act.

4. Amendment of section 244A (application of section 244) of Principal Act.

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

6. Income tax: treatment of profits or gains and losses from dealing in residential development land.

Chapter 4

Income Tax, Corporation Tax and Capital Gains Tax

7. Amendment of section 372AW (interpretation, applications for approval and certification) of Principal Act.

8. Capital allowances for certain health-related facilities.

9. Amendment of Part 8 (annual payments, charges and interest) of Principal Act.

10. Life assurance policies and investment funds.

Chapter 5

Corporation Tax

11. Corporation tax: treatment of profits or gains and losses from dealing in residential development land.

12. Amendment of section 626B (exemption from tax in the case of gains on certain disposals of shares) of Principal Act.

13 . Intangible assets, etc.

Chapter 6

Capital Gains Tax

14. Capital gains: rate of charge.

PART 2

Excise

15. Rates of mineral oil tax.

16. Rates of tobacco products tax.

17. Betting duty.

18. Air travel tax.

19. Amendment of section 135B (repayment of amounts in respect of vehicle registration tax in certain cases) of Finance Act 1992.

PART 3

Value-Added Tax

20. Interpretation (Part 3).

21. Amendment of section 7 (waiver of exemption) of Principal Act.

22. Amendment of section 7B (transitional measures: waiver of exemption) of Principal Act.

PART 4

Stamp Duties

23. Interpretation (Part 4).

24. Exchange of houses.

25. Amendment of section 101 (intellectual property) of Principal Act.

26. Amendment of Part 9 (levies) of Principal Act.

PART 5

Capital Acquisitions Tax

27. Amendment of Schedule 2 (computation of tax) to Capital Acquisitions Tax Consolidation Act 2003.

PART 6

Miscellaneous

28. Interpretation (Part 6).

29. Interest on certain overdue tax.

30. Miscellaneous technical amendments in relation to tax.

31. Care and management of taxes and duties.

32. Short title, construction and commencement.

Acts Referred to

Air Navigation and Transport (Amendment) Act 1998

1998, No. 24

Capital Acquisitions Tax Consolidation Act 2003

2003, No. 1

Copyright and Related Rights Act 2000

2000, No. 28

Finance Act 1992

1992, No. 9

Finance Act 1999

1999, No. 2

Finance Act 2001

2001, No. 7

Finance Act 2002

2002, No. 5

Finance Act 2005

2005, No. 5

Finance Act 2008

2008, No. 3

Finance (No. 2) Act 2008

2008, No. 25

European Communities (Amendment) Act 1993

1993, No. 25

Insurance Act 1936

1936, No. 45

Planning and Development Act 2000

2000, No. 30

Plant Varieties (Proprietary Rights) Act 1980

1980, No. 24

Plant Varieties (Proprietary Rights) (Amendment) Act 1998

1998, No. 41

Stamp Duties Consolidation Act 1999

1999, No. 31

Succession Duty Act 1853

16 & 17 Vict., c. 39

Taxes Consolidation Act 1997

1997, No. 39

Value-Added Tax Act 1972

1972, No. 22

Value-Added Tax Acts

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Number 12 of 2009

FINANCE ACT 2009

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.

[3rd June, 2009]

BE IT ENACTED BY THE OIREACHTAS AS FOLLOWS: