Finance Act 2005
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Amendment of Chapter 1 (payments in respect of professional services by certain persons) of Part 18 of, and Schedule 13 to, Principal Act. |
15.—(1) Chapter 1 of Part 18 of the Principal Act is amended in section 520(1) in the definition of “relevant payment”— | |
(a) in paragraph (ii) by substituting “section,” for “section, and”, | ||
(b) in paragraph (iii) by substituting “payment, and” for “payment;”, and | ||
(c) by inserting the following after paragraph (iii): | ||
“(iv) a payment by one accountable person to— | ||
(I) another accountable person being a person whose income is exempt from corporation tax or is disregarded for the purposes of the Tax Acts, or | ||
(II) a body which has been granted an exemption from tax for the purposes of section 207;”. | ||
(2) Schedule 13 to the Principal Act is amended— | ||
(a) by substituting “13. Public Appointments Service.” for paragraph 13, | ||
(b) by substituting “35. Dublin Airport Authority public limited company.” for paragraph 35, | ||
(c) by deleting paragraph 87, | ||
(d) by inserting the following after paragraph 143 (inserted by the Finance Act 2004 ): | ||
“144. National Treatment Purchase Fund Board. | ||
145. The Mental Health Commission. | ||
146. Crisis Pregnancy Agency. | ||
147. Commission on Electronic Voting. | ||
148. Irish Medicines Board. | ||
149. National Educational Welfare Board. | ||
150. Oifig Choimisinéir na dTeangacha Oifigiúla. | ||
151. The Health Service Executive. | ||
152. Commission for Public Service Appointments. | ||
153. Commission for Taxi Regulation.”. | ||
(3) (a) Subsection (1) comes into operation with effect as on and from the passing of this Act. | ||
(b) Paragraph (a) of subsection (2) shall be deemed to have come into force and shall take effect as on and from 19 October 2004. | ||
(c) Paragraph (b) of subsection (2) shall be deemed to have come into force and shall take effect as on and from 1 October 2004. | ||
(d) Paragraph (c) of subsection (2) shall be deemed to have come into force and shall take effect as on and from 1 January 2005. | ||
(e) Paragraph (d) of subsection (2) comes into operation on 1 May 2005. |