Finance (No. 2) Act, 2000

Section

1.

Interpretation (Part 1).

2.

Commencement (Part 1).

3.

Amendment of Schedule 1 to Principal Act.

4.

Amendment of Chapter 2 of Part 7 of Principal Act.

5.

Interpretation (Part 2).

6.

Charge of anti-speculative property tax.

7.

Exemption of principal private residence.

8.

Exemption for property already owned.

9.

Exemption for inheritances.

10.

Exemption for gifts.

11.

Exemption for charities.

12.

Exemption for trusts for permanently incapacitated individuals.

13.

Exemption for certain property following upon dissolution of marriage, etc.

14.

Market value of property.

15.

Delivery of returns.

16.

Assessment and payment of tax.

17.

Incidence.

18.

Interest on tax.

19.

Payment to Collector.

20.

Overpayment of tax.

21.

Appeals regarding value of residential property.

22.

Appeals in other cases.

23.

Recovery of tax.

24.

Penalties.

25.

Extension of certain Acts.

26.

Regulations.

27.

Authorisation of officers.

28.

Care and management of taxes and duties.

29.

Short title and construction.

Acts Referred to

Capital Acquisitions Tax Act, 1976

1976, No. 8

Family Law (Divorce) Act, 1996

1996, No. 33

Finance (1909-10) Act, 1910

10 Edw. 7, c. 8

Finance Act, 1998

1998, No. 3

Finance Act, 1999

1999, No. 2

Finance Act, 2000

2000, No. 3

Health (Eastern Regional Health Authority) Act, 1999

1999, No. 13

Housing (Miscellaneous Provisions) Act, 1992

1992, No. 18

Inland Revenue Regulation Act, 1890

53 & 54 Vict., c. 21

Judicial Separation and Family Law Reform Act, 1989

1989, No. 6

Provisional Collection of Taxes Act, 1927

1927, No. 7

Stamp Duties Consolidation Act, 1999

1999, No. 31

Taxes Consolidation Act, 1997

1997, No. 39

Tourist Traffic Act, 1939

1939, No. 24

Tourist Traffic Act, 1957

1957, No. 27