Finance Act 2019
|
SCHEDULE Miscellaneous Technical Amendments in Relation to Tax | ||
1. The Taxes Consolidation Act 1997 is amended— | ||
(a) in section 2(1), in paragraph (c) of the definition of “appropriate inspector”, by inserting “or branch” after “Revenue district”, | ||
(b) in section 56(3)(c), by inserting “or branch” after “assessment district”, | ||
(c) in section 267H(2)(c), by substituting “arm’s” for “arms’ ”, | ||
(d) in section 481— | ||
(i) in subsection (1) — | ||
(I) in the definition of “specified relevant person”, by substituting “subsection (2C)(d);” for “subsection (2C)(d).”, and | ||
(II) in the definition of “total cost of production”, by substituting “qualifying film” for “qualifying company”, | ||
(ii) in subsection (2)(b)(IV), by substituting “(2013/C 332/01)21 —” for “(2013/C 332/01)21”, | ||
(iii) in subsection (2C)— | ||
(I) in paragraph (ca), by substituting “paragraph (d)(ii),” for “paragraph (d)(ii).”, | ||
(II) in paragraph (d)(ii), by substituting “regulations,” for “regulations.”, | ||
(III) in paragraph (da) — | ||
(A) by substituting “unless the company makes a claim” for “makes a claim”, and | ||
(B) by substituting “as is specified in the regulations made under subsection (2E)” for “specified in those regulations”, | ||
and | ||
(IV) in paragraph (f), by substituting “paragraph (d), and” for “paragraph (d), and,”, | ||
and | ||
(iv) in subsection (2E)— | ||
(I) in paragraph (h), by substituting “subsection (2C)(da) ” for “subsection (2C)(d)(iii) ”, and | ||
(II) in paragraph (l), by substituting “producer company,” for “producer company.”, | ||
(e) in section 485C(1), in the definition of “ring-fenced income”— | ||
(i) in paragraph (a), by substituting “concerned, and” for “concerned,”, | ||
(ii) in paragraph (b), by substituting “267M;” for “267M,”, and | ||
(iii) by deleting paragraphs (c) and (d), | ||
(f) in section 878— | ||
(i) in subsection (1), by inserting “or branch” after “any district”, and | ||
(ii) in subsection (2), by substituting the following for paragraph (b): | ||
“(b) notice in writing may be given by any such persons to the inspector for each district or branch in which they are called on for a statement stating in which district, districts, branch or branches they are respectively chargeable on their own account, and in which of those districts or branches they desire to be charged on behalf of the person for whom they act, and they shall, if any one such person is liable to be charged on such person’s own account in that district or branch, be charged in that district or branch accordingly by one assessment.”, | ||
(g) in section 959B(1), by substituting “31 December” for “5 April”, and | ||
(h) in Schedule 27, by substituting “within my district or branch” for “within my district”. | ||
2. The Value-Added Tax Consolidation Act 2010 is amended— | ||
(a) in section 2(1), in paragraph (a) of the definition of “exempted activity”, by substituting “sections 93(2)(a)(i), 94(2) and 95(3) and (7)(b) ” for “sections 94(2) and 95(3) and (7)(b) ”, and | ||
(b) in Schedule 1, in paragraph 4(2), by substituting “Part VIIA or VIII of the Child Care Act 1991 ” for “Part VII or VIII of the Child Care Act 1991 ”. | ||
3. The Capital Acquisitions Tax Consolidation Act 2003 is amended, in section 58(1A), by substituting “subsection (2) or (8) ” for “subsection (2), (6) or (8) ”. | ||
4. The Finance Act 1992 is amended, in section 130— | ||
(a) by inserting the following definition: | ||
“ ‘Regulation 2018/858’ means Regulation (EU) 2018/858 of the European Parliament and of the Council of 30 May 201822 on the approval and market surveillance of motor vehicles and their trailers, and of systems, components and separate technical units intended for such vehicles, amending Regulations (EC) No 715/2007 and (EC) No 595/2009 and repealing Directive 2007/46/EC;”, | ||
and | ||
(b) in the definition of “type-approval”, by substituting “, Regulation 168/2013 and Regulation 2018/858” for “and Regulation 168/2013”. | ||
5. The Income Tax (Employments) (Consolidated) Regulations 2001 ( S.I. No. 559 of 2001 ) are amended in Regulation 35(2), by substituting “district or branch” for “district” in each place where it occurs. | ||
6. (a) Subject to subparagraph (b), this Schedule shall have effect on and from the date of the passing of this Act. | ||
(b) Subparagraph (e) of paragraph 1 applies for the year of assessment 2020 and each subsequent year of assessment. | ||