Finance (Covid-19 and Miscellaneous Provisions) Act 2022

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Number 9 of 2022


FINANCE (COVID-19 AND MISCELLANEOUS PROVISIONS) ACT 2022


CONTENTS

Section

1. Definitions

2. Amendment of section 28B of Act of 2020

3. Exemption in respect of Pandemic Special Recognition Payment

4. Amendment of section 485 of Act of 1997

5. Amendment of section 991B of Act of 1997

6. Amendment of section 1080B of Act of 1997

7. Amendment of section 46 of Value-Added Tax Consolidation Act 2010

8. Amendment of section 114B of Value-Added Tax Consolidation Act 2010

9. Amendment of section 17C of Social Welfare Consolidation Act 2005

10. Amendment of section 28C of Act of 2020

11. Amendment of section 28D of Act of 2020

12. Amendment of Schedule 2 to Finance Act 1999

13. Waiver of excise duty on special exemption orders

14. Repayment of stamp duty on cost rental dwellings

15. Tax treatment of certain payments to holders of sea-fishing boat licences

16. Funding of Central Bank of Ireland - anti-money laundering functions

17. Short title


Acts Referred to

Affordable Housing Act 2021 (No. 25)

Emergency Measures in the Public Interest (Covid-19) Act 2020 (No. 2)

Finance Act 1980 (No. 14)

Finance Act 1999 (No. 2)

Fisheries (Amendment) Act 2003 (No. 21)

Health Act 1947 (No. 28)

Intoxicating Liquor Act 1927 (No. 15)

Sea-Fisheries and Maritime Jurisdiction Act 2006 (No. 8)

Social Welfare Consolidation Act 2005 (No. 26)

Stamp Duties Consolidation Act 1999 (No. 31)

Taxes Consolidation Act 1997 (No. 39)

Value-Added Tax Consolidation Act 2010 (No. 31)

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Number 9 of 2022


FINANCE (COVID-19 AND MISCELLANEOUS PROVISIONS) ACT 2022


An Act to provide for the imposition, repeal, remission, alteration and regulation of taxation, of stamp duties and of duties relating to excise; to otherwise make further provision in connection with finance; to make provision for the exemption from income tax of the payment generally referred to and commonly known as the Pandemic Special Recognition Payment and for that purpose to amend the Taxes Consolidation Act 1997 ; to make provision for supports to employers and certain businesses and for that purpose to amend Part 7 of the Emergency Measures in the Public Interest (Covid-19) Act 2020 , the Taxes Consolidation Act 1997 , the Social Welfare Consolidation Act 2005 and the Value-Added Tax Consolidation Act 2010 ; to provide for the repayment of stamp duty on cost rental dwellings and for that purpose to amend the Stamp Duties Consolidation Act 1999 ; to provide for the waiver of excise duty charged on certain special exemption orders granted under section 5 of the Intoxicating Liquor Act 1927 ; to provide for the tax treatment of certain payments to holders of sea-fishing boat licences arising under a scheme to be established by the Minister for Agriculture, Food and the Marine pursuant to Regulation (EU) 2021/1755 of the European Parliament and of the Council of 6 October 20211 and for that purpose to amend the Taxes Consolidation Act 1997 ; to provide for cost recovery mechanisms in relation to the Central Bank of Ireland, as operator of two beneficial ownership registers; and to provide for related matters.

[2nd Jun e, 2022]

Be it enacted by the Oireachtas as follows:

1 OJ No. L 357, 8.10.2021, p. 1