Finance Act 2018

SCHEDULE 2

Section 62

Miscellaneous Technical Amendments in Relation to Tax

1. The Taxes Consolidation Act 1997 is amended—

(a) in section 770(1), in the definition of “overseas pension scheme”, by substituting the following for paragraph (a):

“(a) operated or managed by an institution for occupational retirement provision as defined by Article 6(1) of Directive (EU) 2016/2341 of the European Parliament and of the Council of 14 December 201618 , and”,

(b) in section 790B(1)—

(i) by substituting the following for the definition of “Directive”:

“ ‘Directive’ means Directive (EU) 2016/2341 of the European Parliament and of the Council of 14 December 201619 on the activities and supervision of institutions for occupational retirement provision (IORPs) (recast);”,

and

(ii) in the definition of “scheme” by substituting “Article 6(4)” for “Article 6(d)”,

and

(c) in Schedule 13—

(i) by deleting paragraphs 19, 91, 105, 118, 129 and 135,

(ii) by inserting the following paragraphs after paragraph 200:

“201. Policing Authority.

202. Educational Research Centre.

203. Sport Ireland.

204. A company to which section 7 of the Harbours Act 1996 applies.”,

(iii) in paragraph 54 by substituting “National Concert Hall.” for “National Concert Hall Company Ltd.”,

(iv) in paragraph 70 by substituting “Fís Éireann - Screen Ireland.” for “The Irish Film Board.”,

(v) in paragraph 102 by substituting “Commission for Regulation of Utilities.” for “Commission for Energy Regulation.”, and

(vi) in paragraph 160 by substituting “Commission for Railway Regulation.” for “The Railway Safety Commission.”.

2. The Value-Added Tax Consolidation Act 2010 is amended in section 12(2) by substituting “(other than a service of a kind referred to in section 33(2)(b), (ba) or (c))” for “(other than a service of a kind referred to in section 33(2)(b) or (c))”.

3. Section 130 of the Finance Act 1992 is amended—

(a) by deleting the definitions of “Directive 2002/24/EC” and “Directive 2003/37/EC”,

(b) by inserting the following definitions:

“ ‘Regulation 167/2013’ means Regulation (EU) No. 167/2013 of the European Parliament and of the Council of 5 February 201320 on the approval and market surveillance of agricultural and forestry vehicles;

‘Regulation 168/2013’ means Regulation (EU) No 168/2013 of the European Parliament and of the Council of 15 January 201321 on the approval and market surveillance of two- or three-wheel vehicles and quadricycles;”,

(c) by substituting “ ‘category L1e vehicle’, ‘category L2e vehicle’, ‘category L3e vehicle’, ‘category L4e vehicle’, ‘category L5e vehicle’, ‘category L6e vehicle’ and ‘category L7e vehicle’ have the same meanings as in Regulation 168/2013;” for “ ‘category L1e vehicle’, ‘category L2e vehicle’, ‘category L3e vehicle’, ‘category L4e vehicle’, ‘category L5e vehicle’, ‘category L6e vehicle’ and ‘category L7e vehicle’ have the same meanings as in Directive 2002/24/EC;”,

(d) by substituting “ ‘category T vehicle’, ‘category T1 vehicle’, ‘category T2 vehicle’, ‘category T3 vehicle’ and ‘category T4 vehicle’ have the same meanings as in Article 4 of Regulation 167/2013;” for “ ‘category T1 vehicle’, ‘category T2 vehicle’, ‘category T3 vehicle’, ‘category T4 vehicle’ and ‘category T5 vehicle’ have the same meanings as in Annex II of Directive 2003/37/EC;”, and

(e) in the definition of “type-approval” by substituting “Regulation 167/2013 and Regulation 168/2013” for “Directive 2002/24/EC and Directive 2003/37/EC”.

4. The Finance Act 2001 is amended—

(a) in section 99B(10) by substituting “section 99AB” for “section 105A”,

(b) in section 105D by substituting “section 960H(4)” for “section 1006A(2A)” in each place, and

(c) in section 109W(c) by substituting “section 104(5)(b)” for “section 105(1)(b)”.

5. (a) Paragraph (1)(a) shall come into operation on 13 January 2019.

(b) Paragraph (1)(b) shall come into operation on such day as the Minister for Finance may appoint by order.

(c) Paragraph (1)(c) shall come into operation on 1 January 2019.

(d) Paragraphs 2, 3 and 4 shall have effect on and from the passing of this Act.

18 OJ No. L354, 23.12.2016, p. 37

19 OJ No. L354, 23.12.2016, p. 37

20 OJ No. L60, 2.3.2013, p. 1

21 OJ No. L60, 2.3.2013, p. 52