Finance (No.2) Act 2023
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SCHEDULE Miscellaneous Technical Amendments in Relation to Tax | ||
1. The Taxes Consolidation Act 1997 is amended— | ||
(a) in section 20(1), by the substitution of “sections” for “sections sections”, | ||
(b) in the Table to section 37, by the substitution of “Raidió Teilifís Éireann” for “Radio Telefís Éireann”, | ||
(c) in section 216A— | ||
(i) in subsection (5), by the substitution of “subsection (7)” for “subsections | ||
(6) and (7)”, and | ||
(ii) in subsection (7), by the substitution of “subsection (5)” for “subsections (5) and (6)”, | ||
(d) in section 246A(2)(a)(x), by the substitution of “National Securities Clearing Corporation” for “National Securities Clearing System”, | ||
(e) in section 247(4E)(f), by the substitution of “paragraph (b)” for “paragraph (a)”, | ||
(f) in section 607(1)(d), by the substitution of “Raidió Teilifís Éireann” for “Radio Telefís Éireann”, | ||
(g) in section 766(7)(a)(ii), by the deletion of “–”, | ||
(h) in section 790AA(1)(a), in the definition of ‘relevant pension arrangement’— | ||
(i) by the substitution of the following subparagraph for subparagraph (vi): “(vi) a statutory scheme, within the meaning of section 770(1), | ||
other than a public service pension scheme referred to in paragraph (v),”, | ||
and | ||
(ii) by the deletion of “other than a public service pension scheme referred to in paragraph (v);”, | ||
(i) in section 790D— | ||
(i) in subsection (4), by the substitution of “section 787G, or subsections (1) and (2) of section 787AA” for “787G, or in subsections (1) and (2) of section 787AA”, | ||
(ii) in subsection (5), by the substitution of “vested PRSA,” for “vested PRSA, and”, and | ||
(iii) in subsection (9)(b)(D), by the substitution of “the vested PEPP or vested PEPPs” for “the vested PEPP or PEPPs”, | ||
(j) in section 817REA, by the substitution of the following subsection for subsection (8): | ||
“(8) On there being made of— | ||
(a) the Registrar of Beneficial Ownership of Companies and Industrial and Provident Societies, | ||
(b) the Registrar of Beneficial Ownership of Irish Collective Asset-management Vehicles, Credit Unions and Unit Trusts, | ||
(c) the Registrar of Beneficial Ownership of Trusts, or | ||
(d) in the case of the Central Mechanism of Ownership of Bank and Payment Accounts and Safe-Deposit Boxes, the Central Bank of Ireland, | ||
as the case may be, by an authorised DAC officer, a request for access, in accordance with subsection (4)(a), to a register or the Central Mechanism of Ownership of Bank and Payment Accounts and Safe-Deposit Boxes, as the case may be, referred to in subsection (4)(a), the Registrar concerned or the Central Bank of Ireland, as the case may be, shall afford the authorised DAC officer access, in a timely manner, to the register or the Central Mechanism of Ownership of Bank and Payment Accounts and Safe-Deposit Boxes, as the case may be.”, | ||
(k) in section 838(1)(a), in the definition of “securities”, by the substitution of “Raidió Teilifís Éireann” for “Radio Telefís Éireann”, | ||
(l) in section 959AJ(3), by the substitution of “section 959AF(1)” for “section 949AF(1)”, | ||
(m) in section 1077A, in the definition of “the Acts”— | ||
(i) by the deletion of paragraph (cb) (inserted by section 102 (3) of the Finance Act 2022 ), and | ||
(ii) by the insertion of the following paragraph after paragraph (cb) (inserted by section 96 (14) of the Finance Act 2022 ): | ||
“(cc) section 101 of the Finance Act 2022 ,”, | ||
and | ||
(n) in Schedule 13, by the substitution of the following paragraph for paragraph 59: | ||
“59. Raidió Teilifís Éireann.”. | ||
2. The Capital Acquisitions Tax Consolidation Act 2003 is amended, in section 48— | ||
(a) in subsection (10), by the substitution of “practising” for “practicing”, and | ||
(b) in subsection (11), by the substitution of “practising” for “practicing”. | ||
3. The Stamp Duties Consolidation Act 1999 is amended, in section 83DB— | ||
(a) in subsection (22), by the substitution of “subsection (21)” for “subsection (20)”, and | ||
(b) in subsection (23), by the substitution of “subsection (21)” for “subsection (20)”. | ||
4. The Value-Added Tax Consolidation Act 2010 is amended, in paragraph (6)(2)(ed) of Schedule 1, by the substitution of “point (f)” for “point (g)”. | ||
5. The Finance Act 1999 is amended, in section 98(1)— | ||
(a) in paragraph (a), by the substitution of “1,011 square metres” for “a quarter of an acre”, and | ||
(b) in paragraph (b), by the substitution of “278 square metres” for “3,000 square feet”. | ||
6. The Finance Act 2022 is amended, in section 82, insofar as that section relates to the insertion of section 891J(16) of the Taxes Consolidation Act 1997 , in paragraph (a) of the said section 891J(16), by the substitution of “Subject to paragraph (b)” for “Subject to paragraph (c)”. | ||
7. (a) Subject to subparagraph (b), this Schedule shall have effect on and from the date of the passing of this Act. | ||
(b) Paragraph 6 shall come into operation on the day on which section 82 of the Finance Act 2022 , insofar as that section relates to the insertion of section 891J(16) of the Taxes Consolidation Act 1997 , comes into operation. |