Section

1.

Taxation of rents and certain other payments.

2.

Restriction of relief in respect of loans applied in acquiring interest in companies and partnerships.

3.

Rate of capital gains tax on certain disposals of development land.

4.

Amendment of section 372L (interpretation (Chapter 8)) of Taxes Consolidation Act, 1997.

5.

Interpretation (Part 2).

6.

Commencement (Part 2).

7.

Amendment of First Schedule.

8.

Amendment of section 4 (instruments to be separately charged with duty in certain cases) of Act of 1891.

9.

Amendment of section 58 (direction as to duty in certain cases) of Act of 1891.

10.

Amendment of section 77 (directions as to duty in certain cases) of Act of 1891.

11.

Amendment of section 49 (exemption of certain instruments from stamp duty) of Finance Act, 1969.

12.

Amendment of section 112 (stamp duty on transfers of building land) of Finance Act, 1990.

13.

Amendment of section 121 (surcharges) of Finance Act, 1997.

14.

Relief from stamp duty for certain new houses or apartments.

15.

Care and management of taxes and duties.

16.

Short title and construction.

Acts Referred to

Capital Acquisitions Tax Act, 1976

1976, No. 8

Finance Act, 1969

1969, No. 21

Finance Act, 1970

1970, No. 14

Finance Act, 1979

1979, No. 11

Finance Act, 1983

1983, No. 15

Finance Act, 1990

1990, No. 10

Finance Act, 1993

1993, No. 13

Finance Act, 1996

1996, No. 9

Finance Act, 1997

1997, No. 22

Finance Act, 1998

1998, No. 3

Housing Acts, 1966 to 1997

Housing (Miscellaneous Provisions) Act, 1992

1992, No. 18

Local Government (Planning and Development) Act, 1963

1963, No. 28

Stamp Act, 1891

54 & 55 Vict., c. 39

Taxes Consolidation Act, 1997

1997, No. 39

Tourist Traffic Act, 1939

1939, No. 24

Tourist Traffic Act, 1957

1957, No. 27