Appropriation Act, 2002
|
Financial resolutions passed by Dáil Éireann on 4 December 2002. |
2.—(1) The legislation required to give effect to the financial resolutions passed by Dáil Éireann on 4 December 2002 and referred to in subsection (2) of this section may, subject to the time period specified in section 4 of the Provisional Collection of Taxes Act, 1927 , be enacted in the year 2003. | |
(2) The Financial Resolutions referred to in subsection (1) of this section are as follows: | ||
(a) Financial Resolution No. 1 (which relates to a restriction of reliefs where individuals are not actively participating in certain trades), | ||
(b) Financial Resolution No. 2 (which relates to the introduction of an earnings cap in relation to certain pension contributions), | ||
(c) Financial Resolution No. 3 (which relates to an increase in the ceiling on mortgage interest relief for first time buyers and extension of the relief from 5 to 7 years), | ||
(d) Financial Resolution No. 4 (which relates to an increase in stamp duty for non-residential property and for various financial cards and cheques), | ||
(e) Financial Resolution No. 5 (which relates to excise duties on tobacco), | ||
(f) Financial Resolution No. 6 (which relates to excise duties on spirits and alcopops), | ||
(g) Financial Resolution No. 7 (which relates to excise duties on road diesel), | ||
(h) Financial Resolution No. 8 (which relates to the restructuring of VRT bands), | ||
(i) Financial Resolution No. 9 (which relates to VRT in relation to certain hybrid vehicles), | ||
(j) Financial Resolution No. 10 (which relates to value-added tax). |