Appropriation Act 2005

Financial resolutions passed by Dáil Éireann on 7 December 2005.

3.—(1) The legislation required to give effect to the financial resolutions passed by Dáil Éireann on 7 December 2005 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 2006.

(2) The Financial Resolutions referred to in subsection (1) of this section are as follows:

(a) Financial Resolution No. 1 (which relates to a reduction in rates for kerosene and liquid petroleum gas);

(b) Financial Resolution No. 2 (which relates to the discontinuation of remittance basis for employment income in so far as the employment is exercised in the State);

(c) Financial Resolution No. 3 (which relates to the restriction of interest relief for investment by individuals in certain companies);

(d) Financial Resolution No. 4 (which relates to the limit on tax free pension lump sums).