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Finance Act, 2001 ———————— Arrangement Of ———————— Number 7 of 2001 ———————— FINANCE ACT, 2001 ———————— ARRANGEMENT OF SECTIONS PART 1 Income Tax, Corporation Tax and Capital Gains Tax Chapter 1 Interpretation Section 1. Interpretation (Part 1). Chapter 2 Income Tax 2. Tax credits. 3. Alteration of rates of income tax. 4. Age exemption. 5. Amendment of section 122 (preferential loan arrangements) of Principal Act. 6. Amendment of section 126 (tax treatment of certain benefits payable under Social Welfare Acts) of Principal Act. 7. Amendment of section 467 (employed person taking care of incapacitated individual) of Principal Act. 8. Amendment of section 469 (relief for health expenses) of Principal Act. 9. Amendment of section 473 (allowance for rent paid by cer- tain tenants) of Principal Act. 10. Amendment of section 477 (relief for service charges) of Principal Act. [No. 7.] Finance Act, 2001. [2001.] Section 11. Relief for trade union subscriptions. 12. Amendment of Part 16 (income tax relief for investment in corporate trades — business expansion scheme and seed capital scheme) of Principal Act. 13. Employee share ownership trusts — deceased beneficiaries. 14. Amendment of Schedule 13 (accountable persons for pur- poses of Chapter 1 of Part 18) to Principal Act. 15. Approved share option schemes. 16. Amendment of provisions relating to employee share schemes. 17. Provisions relating to certain approved profit sharing schemes and employee share ownership trusts. 18. Amendment of Part 30 (occupational pension schemes, retirement annuities, purchased life annuities and cer- tain pensions) of Principal Act. 19. Amendment of section 470 (relief for insurance against expenses of illness) of Principal Act. 20. Relief for premiums under qualifying long-term care policies, etc. 21. Taxation of certain perquisites. 22. Amendment of Chapter 4 (revenue powers) of Part 38 of Principal Act. 23. Tax relief at source for certain interest. 24. Provision of certain information: transitional. 25. Amendment of section 120A (exemption from benefit-in- kind of certain childcare facilities) of Principal Act. 26. Amendment of section 669A (interpretation (Chapter 3)) of Principal Act. 27. Amendment of section 669C (effect of sale of quota) of Prin- cipal Act. 28. Amendment of section 530 (interpretation (Chapter 2)) of Principal Act. 29. Relief for fees paid for third level education, etc. 30. Seafarer allowance, etc. 31. Amendment of section 823 (deduction for income earned outside the State) of Principal Act. 32. Rent-a-room relief. 2 [2001.] Finance Act, 2001. [No. 7.] Chapter 3 Income Tax, Corporation Tax and Capital Gains Tax Section 33. Special savings incentive accounts. 34. Amendment of section 97 (computational rules and allowable deductions) of Principal Act. 35. Amendment of section 177 (conditions as to residence and period of ownership) of Principal Act. 36. Amendment of section 198 (certain interest not to be chargeable) of Principal Act. 37. Treatment of certain interest payments. 38. Amendment of Part 20 (companies’ chargeable gains) of Principal Act. 39. Amendment of section 590 (attribution to participants of chargeable gains accruing to non-resident company) of Principal Act. 40. Amendment of Schedule 18A (restriction on set-off of pre- entry losses) to Principal Act. 41. Amendment of Schedule 24 (relief from income tax and cor- poration tax by means of credit in respect of foreign tax) to Principal Act. 42. Amendment of section 89 (valuation of trading stock at dis- continuance of trade) of Principal Act. 43. Dividend withholding tax. 44. Amendment of provisions relating to exploration and exploi- tation activities. 45. Donations to approved bodies, etc. 46. Amendment of section 665 (interpretation (Chapter 2)) of Principal Act. 47. Amendment of section 666 (deduction for increase in stock values) of Principal Act. 48. Amendment of section 667 (special provisions for qualifying farmers) of Principal Act. 49. Amendment of section 668 (compulsory disposal of livestock) of Principal Act. 50. Amendment of section 310 (allowances in respect of certain contributions to capital expenditure of local authorities) of Principal Act. 51. Wear and tear allowances for licences for public hire vehicles. 52. Wear and tear allowances for certain sea fishing boats. 53. Wear and tear allowances. 54. Amendment of section 274 (balancing allowances and balanc- ing charges) of Principal Act. 55. Amendment of Chapter 4 (interest payment by certain deposit takers) of Part 8 of Principal Act. 3 [No. 7.] Finance Act, 2001. [2001.] Section 56. Amendment of section 838 (special portfolio investment accounts) of Principal Act. 57. Taxation of certain savings in credit unions and other finan- cial institutions. 58. Amendment of Chapter 9 (park and ride facilities and certain related developments) of Part 10 of Principal Act. 59. Amendment of Part 10 (income tax and corporation tax: reliefs for renewal and improvement of certain urban areas, certain resort areas and certain islands) of Prin- cipal Act. 60. Living over the shop scheme. 61. Amendment of Part 11 (capital allowances and expenses for certain road vehicles) of Principal Act. 62. Amendment of provisions relating to treatment of certain losses and certain capital allowances. 63. Relief for certain rented accommodation. 64. Capital allowances for certain hospitals. 65. Amendment of section 420 (losses, etc. which may be surren- dered by means of group relief) of Principal Act. 66. Amendment of section 594 (foreign life assurance and deferred annuities: taxation and returns) of Principal Act. 67. Amendment of Part 26 (life assurance companies) of Princi- pal Act. 68. Amendment of section 723 (special investment policies) of Principal Act. 69. Amendment of section 730A (profits of life business: new basis) of Principal Act. 70. Amendment of Chapter 5 (policyholders — new basis) of Part 26 of Principal Act. 71. Amendment of section 731 (chargeable gains accruing to unit trusts) of Principal Act. 72. Amendment of Part 27 (unit trusts and offshore funds) of Principal Act. 73. Amendment of section 737 (special investment schemes) of Principal Act. 74. Amendment of Chapter 1A (investment undertakings) of Part 27 of Principal Act. 75. Amendment of Schedule 2B (investment undertakings declarations) of Principal Act. 76. Amendment of section 843 (capital allowances for buildings used for third level educational purposes) of Principal Act. 4 [2001.] Finance Act, 2001. [No. 7.] Section 77. Changeover to calendar year of assessment. 78. Provisions relating to making of returns of income and chargeable gains and payment of income tax and capi- tal gains tax. 79. Amendment of provisions relating to Dublin Docklands Development Authority. 80. Amendment of Chapter 10 (designated areas of certain towns) of Part 10 of Principal Act. 81. Capital allowances for hotels. Chapter 4 Corporation Tax 82. Amendment of provisions relating to a shipping trade. 83. Amendment of section 22A (reduction of corporation tax in respect of certain trading income) of Principal Act. 84. Foundation for Investing in Communities. 85. Amendment of section 130 (matters to be treated as distributions) of Principal Act. 86. Amendment of section 222 (certain dividends from a non- resident subsidiary) of Principal Act. 87. Amendment of Chapter 2 of Part 14 of Principal Act. 88. Amendment of Part 36 of Principal Act. 89. Amendment of section 847 (tax relief for certain branch profits) of Principal Act. 90. Restriction of certain losses and charges. 91. Close company surcharges Chapter 5 Capital Gains Tax 92. Amendment of Chapter 6 (transfers of business assets) of Part 19 of Principal Act. 93. Amendment of Chapter 7 (other reliefs and exemptions) of Part 19 of Principal Act. 94. Amendment of section 649A (relevant disposals: rate of charge) of Principal Act. 95. Amendment of section 652 (non-application of reliefs on replacement of assets in case of relevant disposals) of Principal Act. 5 [No. 7.] Finance Act, 2001. [2001.] PART 2 Excise Consolidation and Modernisation of General Excise Law Chapter 1 Interpretation, Liability and Payment Section 96. Interpretation (Part 2). 97. Excisable products (Part 2). 98. Application of enactments. 99. Suspension arrangements, liability and payment. 100. Duties to apply to excisable products released for consump- tion in another Member State. 101. All excisable products are liable for all liabilities, penalties and forfeitures of a warehousekeeper. 102. Treatment of excisable products released for consumption. 103. Payment. 104. Reliefs. 105. Repayments. 106. Remission of losses. 107. General mutual assistance. 108. Mutual assistance for the recovery of claims. 109. Warehousing. Chapter 2 Intra-Community Movement 110. Scope (Chapter 2). 111. Treatment of excisable products released for consumption in another Member State. 112. Provisions relating to vendors. 113. Tax representatives. 114. Application of Article 5.2 of Council Directive No. 92/12/EEC. 115. Movement of excisable products under a suspension arrange- ment from the State to other Member States. 116. Movement of excisable products under a suspension arrange- ment to the State from other Member States. 117. Accompanying documents. 6 [2001.] Finance Act, 2001. [No. 7.] Chapter 3 Offences, Penalties and Proceedings Section 118. Interpretation (Chapter 3). 119. Evasion of excise duty. 120. Amendment of section 34 (amendments relative to penalties) of Finance Act, 1963. 121. Offences generally. 122. Offences in relation to false returns, claims etc. 123. Resisting, obstructing, giving
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