Finance Act 2011

SCHEDULE 3

Miscellaneous Technical Amendments in Relation to Tax

Section 81 .

1. The Taxes Consolidation Act 1997 is amended—

(a) in section 76(7) by inserting “subsections (1), (2), (3), (4A), (5) and (6) of” after “anything in”,

(b) in section 192(1) by substituting “Conterganstiftung fuür behinderte Menschen” for “Hilfswerk für behinderte Kinder”,

(c) in section 433(5) by substituting “subsection (4)(c)(ii)” for “subsection (4)(d)”,

(d) in Part 1 of the Table to section 458 by deleting “Section 848A(7)”,

(e) in section 481(1), in the definition of “the Minister”, by substituting “Tourism, Culture and Sport” for “Arts, Sport and Tourism”,

(f) in section 486B(1), in the definition of “the Minister”, by substituting “Communications, Energy and Natural Resources” for “Public Enterprise”,

(g) in section 531(10)(i) by substituting “a” for “an”, and

(h) in section 766A(4B)(b)(ii)(II) by substituting “subparagraph (i)” for “sub-subparagraph (i)”.

2. The Capital Acquisitions Tax Consolidation Act 2003 is amended—

(a) in section 46(2) by substituting “section 45(1), shall” for “section 45(1),”, and

(b) in section 111(2)—

(i) in paragraph (d) by deleting “, notwithstanding the priority referred to in section 60(1),”, and

(ii) in paragraph (f) by substituting “section 45(3)” for “section 45(7) or (8) or section 60(1)”.

3. The Value-Added Tax Consolidation Act 2010 is amended—

(a) in section 4(1) in the definition of—

(i) “Annex VII activity” by substituting “Annex VII of the VAT Directive (the text of which Annex is contained in Part 1 of Schedule 4) and Article 295(2)” for “Article 295(1) and Annex VII of the VAT Directive (the text of which Annex is contained in Part 1 of Schedule 4)”, and

(ii) “Annex VIII service” by deleting “Article 295(1) and”,

(b) in section 59(2)(d) by inserting “by means of invoices or other documents prepared in the manner prescribed by regulations or by relevant customs documents,” after “to the accountable person”,

(c) in section 87(1) in the definition of “margin scheme goods” by inserting the following after paragraph (a):

“(aa) by an accountable person who was entitled to deduct tax in accordance with section 59(2)(d) in respect of a second-hand good, being a qualifying vehicle, as defined in section 59(1),”,

(d) in section 87(1) in the definition of “second-hand goods” by substituting “(purchased or acquired on or after 1 January 2010)” for “, purchased or acquired on or after 1 January 2010”, and

(e) in Schedule 4—

(i) in Part 1 by substituting “Annex VII and Article 295(2)” for “Article 295(1) and Annex VII”, and

(ii) in Part 2 by deleting “Article 295(1) and”.

4. Chapter 1 of Part 2 of the Finance Act 1999 is amended in section 100(1)(n)—

(a) by substituting “including a craft” for “including a a craft”, and

(b) by substituting “in such vehicle;” for “in such vehicle.”.

5. Part 2 of the Finance Act 2001 is amended—

(a) in section 105(1)(c) by substituting “on such products.” for “on such products,”,

(b) in section 109H(2) by substituting “Article 5” for “Article 4”,

(c) in section 136(3)(d) by substituting “custody or procurement, and” for “custody or procurement.”,

(d) in section 145(3)(e) by substituting “Finance Act 1992,” for “Finance Act, 1992, or”,

(e) in section 145(3)(f) by substituting “section 136, or” for “section 136,”, and

(f) in section 147 by substituting “such appeal shall” for “such appeal, shall”.

6. Chapter 1 of Part 2 of the Finance Act 2003 is amended in section 75(3) by substituting “section 98A(4)” for “section 106”.

7. Chapter 3 of Part 2 of the Finance Act 2005 is amended in section 77(1)(f) by substituting “Article 38 of Council Directive No. 2008/118/EC of 16 December 2008 1 ” for “Article 20 of Council Directive No. 92/12/EEC of 25 February 1992”.

8. Chapter 1 of Part 2 of the Finance Act 2008 is amended in section 57(1), in the definition of “CN Code”, by substituting “Commission Regulation (EC) No. 2031/2001” for “Council Regulation (EEC) No. 2031/2001”.

9. The European Union (Provision of Services) Regulations 2010 ( S.I. No. 533 of 2010 ) is amended in Regulation 22(1)(d) by substituting “ section 65 of the Value-Added Tax Consolidation Act 2010 (No. 31 of 2010)” for “ section 9 of the Value-Added Tax Act 1972 (No. 22 of 1972)”.

10. (a) As respects paragraph 1

(i) subparagraphs (a) to (c) and (e) to (h) have effect as on and from the passing of this Act, and

(ii) subparagraph (d) is deemed to have come into force and have taken effect as on and from 6 April 2001.

(b) As respects paragraph 2

(i) subparagraph (a) applies to valuation dates arising on or after 14 June 2010, and

(ii) subparagraph (b) applies as on and from 3 April 2010.

(c) Paragraphs 3 to 9 have effect as on and from the passing of this Act.

1 OJ No. L9 of 14.1.2009, p.12