PART 6

Miscellaneous

130. —(1) In this section—

“the 1997 amending section” means section 164 of the Finance Act, 1997 ;

“capital services” has the same meaning as it has in the principal section;

“the forty-eighth additional annuity” means the sum charged on the Central Fund under subsection (4);

“the principal section” means section 22 of the Finance Act, 1950 .

(2) In relation to the twenty-nine successive financial years commencing with the financial year ending on the 31st day of December, 1998, subsection (4) of the 1997 amending section shall have effect with the substitution of “£95,826,511” for “£94,679,697”.

(3) Subsection (6) of the 1997 amending section shall have effect with the substitution of “£72,545,813” for “£72,772,950”.

(4) A sum of £120,289,536 to redeem borrowings, and interest thereon, in respect of capital services shall be charged annually on the Central Fund or growing produce thereof in the thirty successive financial years commencing with the financial year ending on the 31st day of December, 1998.

(5) The forty-eighth additional annuity shall be paid into the Capital Services Redemption Account in such manner and at such times in the relevant financial year as the Minister for Finance may determine.

(6) Any amount of the forty-eighth additional annuity, not exceeding £92,457,250 in any financial year, may be applied towards defraying the interest on the public debt.

(7) The balance of the forty-eighth additional annuity shall be applied in any one or more of the ways specified in subsection (6) of the principal section.

131. —(1) The Taxes Consolidation Act, 1997 , is hereby amended—

(a) in section 256(1), by the substitution of the following paragraph for paragraph (a) of the definition of “appropriate tax”:

“(a) in the case of a relevant deposit or relevant deposits held in a special savings account, at the rate of 20 per cent, and”,

and

(b) in section 891, by the insertion of the following subsection after subsection (1):

“(1A) (a) In this subsection, ‘credit union’ means a society registered under the Credit Union Act, 1997 , including a society deemed to be so registered under section 5(3) of that Act.

(b) This section shall not apply in relation to any interest paid or credited by a credit union in respect of money received or retained by it.”.

(2) (a) Paragraph (a) of subsection (1) shall apply as on and from the 6th day of April, 1998.

(b) Paragraph (b) of subsection (1) shall apply as respects chargeable periods (within the meaning of section 321 (2) of the Taxes Consolidation Act, 1997 ) beginning on or after the 1st day of October, 1997.

132. —The Criminal Justice (Legal Aid) Act, 1962 , is hereby amended, in section 10(1), by the addition of the following after paragraph (c):

“(d) (i) a requirement that a solicitor who has notified a county registrar in accordance with the Criminal Justice (Legal Aid) Regulations, 1965 (S.I. No. 12 of 1965), of his willingness to act for persons to whom legal aid certificates are granted must, when required to do so by the Minister, furnish to the County Registrar a certificate issued by the Collector-General (within the meaning of section 851 of the Taxes Consolidation Act, 1997 ) in respect of that solicitor certifying that he has complied with all the obligations imposed on him by the Tax Acts, the Capital Gains Tax Acts and the Value-Added Tax Act, 1972 , and the enactments amending or extending that Act (and any instruments made under those Acts) in relation to—

(I) the payment or remittance of the taxes, interest and penalties required to be paid or remitted, and

(II) the delivery of returns,

(ii) a requirement that a barrister, the willingness of whom to act for persons to whom legal aid certificates are granted has been notified to the Minister by the General Council of the Bar of Ireland in accordance with the Criminal Justice (Legal Aid) Regulations, 1965, must, when required to do so by the Minister, furnish to the Minister a certificate issued by the Collector-General (within the meaning of section 851 of the Taxes Consolidation Act, 1997 ) in respect of that barrister certifying that he has complied with all the obligations imposed on him by the Tax Acts, the Capital Gains Tax Acts and the Value-Added Tax Act, 1972 , and the enactments amending or extending that Act (and any instruments made under those Acts) in relation to—

(I) the payment or remittance of the taxes, interest and penalties required to be paid or remitted, and

(II) the delivery of returns,

(e) the conditions that must be satisfied before a certificate referred to in paragraph (d) of this subsection may be issued by the Collector-General (within the meaning aforesaid),

(f) matters consequential on, or incidental to, a requirement or condition prescribed under paragraph (d) or (e) of this subsection (which may include a provision enabling the deletion from any list kept pursuant to regulations under this subsection of the name of a solicitor or barrister who has failed to comply with a requirement prescribed under the said paragraph (d)).”.

133. —(1) The Taxes Consolidation Act, 1997 , is hereby amended—

(a) in sections 240(3)(a), 531(9) and 991(1) and paragraphs (a) and (b) of section 1080(1), by the substitution of “1 per cent” for “1.25 per cent” in each place where it occurs, and

(b) in section 953(7), by the substitution of “0.5 per cent” for “0.6 per cent”.

(2) The Finance Act, 1983 , is hereby amended—

(a) in section 105(1), by the substitution of “1 per cent” for “1.25 per cent.”, and

(b) in section 107(2), notwithstanding Regulation 3 of the Payment of Interest on Overpaid Tax Regulations, 1990 (S.I. No. 176 of 1990), by the substitution of “0.5 per cent” for “1.25 per cent.”.

(3) Section 46 of the Finance Act, 1978 , is hereby repealed in so far as it relates to value-added tax.

(4) The Capital Acquisitions Tax Act, 1976 , is hereby amended—

(a) in section 41(2), as construed by reference to section 43 of the Finance Act, 1978 , by the substitution of “1 per cent” for “1.25 per cent.”, and

(b) in section 46(1), notwithstanding Regulation 3 of the Payment of Interest on Overpaid Tax Regulations, 1990, by the substitution of “0.5 per cent” for “one per cent.”.

(5) The Wealth Tax Act, 1975 , is hereby amended—

(a) in section 18(2), by the substitution of “1 per cent” for “1.5 per cent.”, and

(b) in section 22(2), by the substitution of “0.5 per cent” for “1.5 per cent.”.

(6) This section shall apply as respects interest chargeable or payable under—

(i) sections 240, 531, 953, 991 and 1080 of the Taxes Consolidation Act, 1997 ,

(ii) sections 105 and 107 of the Finance Act, 1983 ,

(iii) sections 41 and 46 of the Capital Acquisitions Tax Act, 1976 ,

(iv) sections 18 and 22 of the Wealth Tax Act, 1975 , and

(v) section 21 of the Value-Added Tax Act, 1972 ,

for any month, or any part of a month, commencing on or after the date of the passing of this Act, in respect of an amount due to be paid or remitted or an amount due to be repaid or retained, as the case may be, whether before, on or after that date in accordance with those provisions.

134. —(1) Part 40 of the Taxes Consolidation Act, 1997 , is hereby amended—

(a) in Chapter 1, by the insertion of the following section after section 944:

“Publication of determinations of Appeal Commissioners.

944A.—The Appeal Commissioners may make arrangements for the publication of reports of such of their determinations as they consider appropriate, but they shall ensure that any such report is in a form which, in so far as possible, prevents the identification of any person whose affairs are dealt with in the determination.”,

and

(b) in Chapter 2, by the insertion, in subsection (2) of section 945, of the following paragraph after paragraph (e):

“(ee) the publication of reports of determinations of the Appeal Commissioners,”.

(2) Section 25 (2) of the Value-Added Tax Act, 1972 , is hereby amended by the insertion of the following paragraph after paragraph (e):

“(ee) the publication of reports of determinations of the Appeal Commissioners;”.

(3) Section 52 (5) of the Capital Acquisitions Tax Act, 1976 , is hereby amended by the insertion, in paragraph (a), of the following subparagraph after subparagraph (v):

“(va) the publication of reports of determinations of the Appeal Commissioners;”.

(4) This section shall apply to appeals determined by the Appeal Commissioners after the date of the passing of this Act.

135. —The Freedom of Information Act, 1997 , is hereby amended in the Third Schedule thereto by the addition to Part I at the end thereof—

(a) in column (1), of “No. 39 of 1997”,

(b) in column (2), of “ Taxes Consolidation Act, 1997 ”, and

(c) in column (3), of “Section 857”.

136. —(1) The provisions of the Taxes Consolidation Act, 1997 , referred to in Schedule 9 shall apply subject to the amendments specified in that Schedule.

(2) This section shall be deemed to have come into force on the 6th day of April, 1997.

137. —All taxes and duties imposed by this Act are hereby placed under the care and management of the Revenue Commissioners.

138. —(1) This Act may be cited as the Finance Act, 1998.

(2) Part 1 (so far as relating to income tax) shall be construed together with the Income Tax Acts and (so far as relating to corporation tax) shall be construed together with the Corporation Tax Acts and (so far as relating to capital gains tax) shall be construed together with the Capital Gains Tax Acts.

(3) Part 2 (so far as relating to customs) shall be construed together with the Customs Acts and (so far as relating to duties of excise) shall be construed together with the statutes which relate to the duties of excise and to the management of those duties.

(4) Part 3 shall be construed together with the Value-Added Tax Acts, 1972 to 1997, and may be cited together therewith as the Value-Added Tax Acts, 1972 to 1998.

(5) Part 4 shall be construed together with the Stamp Act, 1891, and the enactments amending or extending that Act.

(6) Part 5 (so far as relating to capital acquisitions tax) shall be construed together with the Capital Acquisitions Tax Act, 1976 , and the enactments amending or extending that Act.

(7) Part 6 (so far as relating to income tax) shall be construed together with the Income Tax Acts and (so far as relating to corpor ation tax) shall be construed together with the Corporation Tax Acts and (so far as relating to capital gains tax) shall be construed together with the Capital Gains Tax Acts and (so far as relating to value-added tax) shall be construed together with the Value-Added Tax Acts, 1972 to 1998, and (so far as relating to residential property tax) shall be construed together with Part VI of the Finance Act, 1983 , and the enactments amending or extending that Part and (so far as relating to gift tax or inheritance tax) shall be construed together with the Capital Acquisitions Tax Act, 1976 , and the enactments amending or extending that Act and (so far as relating to wealth tax) shall be construed together with the Wealth Tax Act, 1975 , and the enactments amending or extending that Act.

(8) Part 1 shall, save as is otherwise expressly provided therein, apply as on and from the 6th day of April, 1998.

(9) In relation to Part 3 :

(a) sections 104 , 110 and 11 2 and paragraph (a) of section 116 shall be deemed to have come into force and shall take effect as on and from the 1st day of March, 1998;

(b) sections 107 and 109 , paragraph (b) of section 116 , paragraph (xid) of the Sixth Schedule to the Value-Added Tax Act, 1972 , as inserted by paragraph (a) of section 117 and paragraph (b) of section 117 shall take effect as on and from the 1st day of May, 1998;

(c) section 108 and paragraphs (xib) and (xic) of the Sixth Schedule to the Value-Added Tax Act, 1972 , as inserted by paragraph (a) of section 117 shall take effect as on and from the 1st day of July, 1998;

(d) the provisions of this Part, other than those specified in paragraphs (a), (b) and (c), shall have effect as on and from the date of passing of this Act.

(10) Any reference in this Act to any other enactment shall, except so far as the context otherwise requires, be construed as a reference to that enactment as amended by or under any other enactment including this Act.

(11) In this Act, a reference to a Part, section or Schedule is to a Part or section of, or Schedule to, this Act, unless it is indicated that reference to some other enactment is intended.

(12) In this Act, a reference to a subsection, paragraph, subparagraph, clause or subclause is to the subsection, paragraph, subparagraph, clause or subclause of the provision (including a Schedule) in which the reference occurs, unless it is indicated that reference to some other provision is intended.