Item

Provision amended

Amendment

1

Section 851A

In subsection (1), in the definition of “the Acts”, substitute the following for paragraphs (f) and (g):

“(f) the Capital Acquisitions Tax Consolidation Act 2003, and the enactments amending or extending that Act,

(g) the statutes relating to stamp duty and the management of that duty, and

(h) the Finance (Local Property Tax) Act 2012,”.

2

Section 858

In paragraph (a) of subsection (1), in the definition of “the Acts”, insert the following after paragraph (vii):

“(viii) the Finance (Local Property Tax) Act 2012,”.

3

Section 859

In subsection (1), in the definition of “the Revenue Acts” insert the following after paragraph (i):

“(j) the Finance (Local Property Tax) Act 2012,”.

4

Section 865B

In subsection (1)—

(a) in the definition of “Acts” substitute the following for paragraphs (g) and (h):

“(g) the Value-Added Tax Consolidation Act 2010 and the enactments amending or extending that Act,

(h) the Finance (Local Property Tax) Act 2012, and

(i) any instruments made under any of the statutes and enactments specified in paragraphs (a) to (h);”,

(b) in the definition of “relevant period”, substitute the following for paragraphs (e) and (f):

“(e) in the case of excise duty, the year of assessment or accounting period, as the case may be, within which falls the act or event in respect of which the repayment arises,

(f) in the case of value-added tax, the year of assessment or accounting period, as the case may be, within which falls the taxable period in respect of which the repayment arises, and

(g) in the case of local property tax, the year within which the repayment arises;”,

and

(c) substitute, in the definition of “tax”, the following words for all the words that precede paragraphs (a) to (d) of that definition:

“ ‘tax’ means any income tax, corporation tax, capital gains tax, value-added tax, excise duty, stamp duty, gift tax, inheritance tax, income levy, domicile levy, universal social charge or local property tax and includes—”.

5

Section 874A

In subsection (1), in the definition of “the Acts” substitute the following for paragraphs (f) and (g):

“(f) the Stamp Duties Consolidation Act 1999, and the enactments amending or extending that Act,

(g) Chapter IV of Part II of the Finance Act 1992, and

(h) the Finance (Local Property Tax) Act 2012,”.

6

Section 960A

In the definition of “Acts”—

(a) insert the following after paragraph (g):

“(h) the Finance (Local Property Tax) Act 2012,”,

and

(b) substitute, in the definition of “tax”, the following words for all the words that precede paragraphs (a) to (c) of that definition:

“ ‘tax’ means any income tax, corporation tax, capital gains tax, value-added tax, excise duty, stamp duty, gift tax, inheritance tax, local property tax or any other levy or charge which is placed under the care and management of the Revenue Commissioners and includes—”.

7

Section 960P

Substitute the following for subsection (2):

“(2) For the purposes of subsection (1)(a) of section 81 of the Act of 1988, the amount referred to in that subsection is deemed to include capital gains tax and local property tax.”.

8

Section 960S

In subsection (1), in the definition of “tax”, substitute the following for paragraph (d):

“(d) value-added tax chargeable in accordance with the Value-Added Tax Acts, or

(e) local property tax deductible in accordance with the Finance (Local Property Tax) Act 2012.”.

9

Section 1001

In subsection (1), substitute the following for paragraphs (a) and (b):

“(a) Chapter 4 of this Part,

(b) the Value-Added Tax Consolidation Act 2010, and

(c) the Finance (Local Property Tax) Act 2012.”.

10

Section 1002

In subsection (1), in the definition of “the Acts”, insert the following after paragraph (vii):

“(viii) the Finance (Local Property Tax) Act 2012,”.

11

Section 1006

In subsection (1), in the definition of “the Acts”, insert the following after paragraph (e):

“(f) the Finance (Local Property Tax) Act 2012,”.

12

Section 1077A

In the definition of “the Acts”, insert the following after paragraph (g):

“(h) the Finance (Local Property Tax) Act 2012,”.

13

Section 1077E

In subsection (1)—

(a) substitute the following for the definition of “the Acts”:

“ ‘the Acts’ means the Tax Acts, the Capital Gains Tax Acts, Parts 18A, 18B, 18C, 18D of this Act and the Finance (Local Property Tax) Act 2012;”,

and

(b) substitute the following for the definition of “tax”:

“ ‘tax’ means any income tax, corporation tax, capital gains tax, income levy, parking levy or local property tax; ”.

14

Section 1078

(a) In subsection (1), in the definition of “the Acts”, insert the following after paragraph (h):

“(i) the Finance (Local Property Tax) Act 2012,”,

and

(b) in subsection (2), insert the following after paragraph (ii):

(iii) (i) fails to deduct local property tax required to be deducted by the person under Part 10 of the Finance (Local Property Tax) Act 2012, or

(ii) fails, having made that deduction, to remit the sum deducted to the Collector-General within the time specified in Chapters 1, 2 or 3, as the case may be, of Part 10 of the Finance (Local Property Tax) Act 2012,”.

15

Section 1079

In subsection (1), in the definition of “the Acts”, insert the following after paragraph (g):

“(h) the Finance (Local Property Tax) Act 2012,”.

16

Section 1086

In subsection (1), in the definition of “the Acts”, insert the following after paragraph (h):

“(i) the Finance (Local Property Tax) Act 2012,”.

17

Section 1095

In subsection (1), in the definition of “the Acts”, insert the following after paragraph (e):

“(f) the Finance (Local Property Tax) Act 2012,”.