Finance (No. 3) Act 2011

/static/images/base/harp.jpg


Number 18 of 2011


FINANCE (No. 3) ACT 2011


ARRANGEMENT OF SECTIONS

Section

1. Amendments of Taxes Consolidation Act 1997.

2. Amendments of Stamp Duties Consolidation Act 1999.

3. Amendments of Capital Acquisitions Tax Consolidation Act 2003.

4. Amendment of Value-Added Tax Consolidation Act 2010.

5. Short title, collective citation, construction and commencement.

SCHEDULE 1

Amendments of Taxes Consolidation Act 1997

SCHEDULE 2

Amendments of Stamp Duties Consolidation Act 1999

SCHEDULE 3

Amendments of Capital Acquisitions Tax Consolidation Act 2003

SCHEDULE 4

Amendment of Value-Added Tax Consolidation Act 2010


Acts Referred to

Capital Acquisitions Tax Consolidation Act 2003

2003, No. 1

Civil Partnership and Certain Rights and Obligations of Cohabitants Act 2010

2010, No. 24

Family Law Act 1995

1995, No. 26

Family Law (Divorce) Act 1996

1996, No. 33

Finance Act 2011

2011, No. 6

Stamp Duties Consolidation Act 1999

1999, No. 31

Succession Act 1965

1965, No. 27

Taxes Consolidation Act 1997

1997, No. 39

Value-Added Tax Consolidation Act 2010

2010, No. 31

/static/images/base/harp.jpg


Number 18 of 2011


FINANCE (No. 3) ACT 2011


AN ACT TO AMEND AND EXTEND THE TAXES CONSOLIDATION ACT 1997, THE STAMP DUTIES CONSOLIDATION ACT 1999, THE CAPITAL ACQUISITIONS TAX CONSOLIDATION ACT 2003 AND THE VALUE-ADDED TAX CONSOLIDATION ACT 2010 IN RELATION TO THE TAXATION OF CIVIL PARTNERS AND COHABITANTS AS A CONSEQUENCE OF THE CIVIL PARTNERSHIP AND CERTAIN RIGHTS AND OBLIGATIONS OF COHABITANTS ACT 2010 AND TO PROVIDE FOR CONNECTED MATTERS.

[27th July, 2011]

BE IT ENACTED BY THE OIREACHTAS AS FOLLOWS: