Appropriation Act 2003
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Financial resolutions passed by Dáil Éireann on 3 December 2003. |
2.—(1) The legislation required to give effect to the financial resolutions passed by Dáil Éireann on 3 December 2003 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 2004. | |
(2) The Financial Resolutions referred to in subsection (1) of this section are as follows: | ||
(a) Financial Resolution No. 1 (which relates to an increase in the farmers flat rate and the livestock rate of Value-Added Tax); | ||
(b) Financial Resolution No. 2 (which relates to an anti-avoidance measure regarding the reduced rate of Value-Added Tax on sites, when houses and sites are sold together); | ||
(c) Financial Resolution No. 3 (which relates to excise duties on road diesel and petrol); | ||
(d) Financial Resolution No. 4 (which relates to excise duties on tobacco). |