Appropriation Act 2009

Financial resolutions passed by Dáil Éireann on 9 December 2009.

3.— (1) The legislation required to give effect to the financial resolutions passed by Dáil Éireann on 9 December 2009 and referred to in subsection (2) may, subject to the time period specified in section 4 of the Provisional Collection of Taxes Act 1927 , be enacted in the year 2010.

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

(a) Financial Resolution No. 1 (which relates to excise duty and to a reduction in the rates of alcohol products tax);

(b) Financial Resolution No. 2 (which relates to excise duty and a carbon charge to be included in the rates of mineral oil tax on petrol and auto-diesel);

(c) Financial Resolution No. 3 (which relates to value-added-tax and to a reduction in the standard rate);

(d) Financial Resolution No. 4 (which relates to value-added-tax and to the introduction of a margin-scheme for second-hand vehicles).