Finance Act 2007

(5) An authorised officer acting under the authority of a warrant issued under this section may—

(a) operate any computer at the place which is being searched or cause any such computer to be operated by a person accompanying the authorised officer, and

(b) require any person at that place who appears to the authorised officer to be in a position to facilitate access to the information held in any such computer or which can be accessed by the use of that computer—

(i) to give to the authorised officer any password necessary to operate it,

(ii) otherwise to enable the authorised officer to examine the information accessible by the computer in a form in which the information is visible and legible, or

(iii) to produce the information in a form in which it can be removed and in which it is, or can be made, visible and legible.

(6) A person who—

(a) obstructs or attempts to obstruct the exercise of a right of entry and search conferred by virtue of a warrant issued under this section,

(b) obstructs the exercise of a right so conferred to examine, seize and retain material,

(c) fails to comply with a requirement under subsection (3)(c) or gives to the authorised officer a name, address or occupation that is false or misleading, or

(d) fails to comply with a requirement under subsection (5)(b),

is guilty of an offence and is liable on summary conviction to a fine not exceeding €3,000 or imprisonment for a term not exceeding 6 months or to both the fine and the imprisonment.

(7) Where an authorised officer enters, or attempts to enter, any place in the execution of a warrant issued under subsection (2), the authorised officer may be accompanied by a member or members of the Garda Síochána, and any such member may arrest without warrant any person who is committing an offence under subsection (6) or whom the member suspects, with reasonable cause, of having done so.

(8) Any material which is seized under subsection (3) which is required for the purposes of any legal proceedings by an officer of the Revenue Commissioners or for the purpose of any criminal proceedings, may be retained for so long as it is reasonably required for the purposes aforesaid.

Order to produce evidential material.

908D.— (1) In this section—

‘ the Acts ’ means the Waiver of Certain Tax, Interest and Penalties Act 1993 together with the meaning assigned to it in section 1078(1);

‘ authorised officer ’ means an officer of the Revenue Commissioners authorised by them in writing to exercise the powers conferred by this section;

‘ commission ’, in relation to an offence, includes an attempt to commit the offence;

‘ computer ’ includes any electronic device capable of performing logical or arithmetical operations on data in accordance with a set of instructions;

‘ information in non-legible form ’ means information which is kept (by electronic means or otherwise) on microfilm, microfiche, magnetic tape or disk or in any other non-legible form;

‘ material ’ means any books, documents, records or other things (including a computer);

‘ offence ’ means an offence under the Acts;

‘ record ’ includes any information in non-legible form which is capable of being reproduced in a permanently legible form.

(2) If a judge of the District Court is satisfied by information given on oath by an authorised officer that there are reasonable grounds for suspecting—

(a) that an offence is being, has been or is about to be committed, and

(b) that material—

(i) which is likely to be of value (whether by itself or together with other information) to the investigation of the offence, or

(ii) which constitutes evidence of, or relating to the commission of, the offence,

is in the possession or control of a person specified in the application,

the judge may order that the person shall—

(I) produce the material to the authorised officer for the authorised officer to take away, or

(II) give the authorised officer access to it,

either immediately or within such period as the order may specify.

(3) Where the material consists of or includes records contained in a computer, the order shall have effect as an order to produce the records, or to give access to them, in a form in which they are visible and legible and in which they can be taken away.

(4) An order under this section—

(a) in so far as it may empower an authorised officer to take away books, documents or records, or to be given access to them, shall also have effect as an order empowering the authorised officer to take away a copy of the books, documents or, as the case may be, records (and for that purpose the authorised officer may, if necessary, make a copy of them),

(b) shall not confer any right to production of, or access to, any document subject to legal privilege, and

(c) shall have effect notwithstanding any other obligation as to secrecy or other restriction on disclosure of information imposed by statute or otherwise.

(5) Any material taken away by an authorised officer under this section may be retained by the authorised officer for use as evidence in any criminal proceedings.

(6) (a) Information contained in books, documents or records which were produced to an authorised officer, or to which an authorised officer was given access, in accordance with an order under this section, shall be admissible in any criminal proceedings as evidence of any fact therein of which direct oral evidence would be admissible unless the information—

(i) is privileged from disclosure in such proceedings,

(ii) was supplied by a person who would not be compellable to give evidence at the instance of the prosecution,

(iii) was compiled for the purposes of, or in contemplation of, any—

(I) criminal investigation,

(II) investigation or inquiry carried out pursuant to or under any enactment,

(III) civil or criminal proceedings, or

(IV) proceedings of a disciplinary nature,

or unless the requirements of the provisions mentioned in paragraph (b) are not complied with.

(b) References in sections 7 (notice of documentary evidence to be served on accused), 8 (admission and weight of documentary evidence) and 9 (admissibility of evidence as to credibility of supplier of information) of the Criminal Evidence Act 1992 to a document or information contained in it shall be construed as including references to books, documents and records mentioned in paragraph (a) and the information contained in them, and those provisions shall have effect accordingly with any necessary modifications.

(7) A judge of the District Court may, on the application of an authorised officer, or of any person to whom an order under this section relates, vary or discharge the order.

(8) A person who without reasonable excuse fails or refuses to comply with an order under this section is guilty of an offence and liable on summary conviction to a fine not exceeding €3,000 or imprisonment for a term not exceeding 6 months or to both the fine and the imprisonment.”.

125. Amendment of section 1003 (payment of tax by means of donation of heritage items) of Principal Act.

125.— Section 1003 of the Principal Act is amended in subsection (1)(a)—

(a) in the definition of “approved body” by inserting the following after subparagraph (iv):

“(iva) the Crawford Art Gallery Cork Limited,”,

and

(b) in the definition of “selection committee” by inserting the following after subparagraph (vi):

“(via) the Director of the Crawford Art Gallery Cork Limited,”.

126. Amendment of section 1078 (revenue offences) of Principal Act.

126.— Section 1078 of the Principal Act is amended by inserting the following after subsection (1A):

“(1B) A person is guilty of an offence under this section if he or she, with the intention to deceive—

(a) purports to be, or

(b) makes any statement, or otherwise acts in a manner, that would lead another person to believe that he or she is,

an officer of the Revenue Commissioners.”.

127. Customs Acts: designation of secure premises for keeping of detained or seized goods.

127.— Any thing detained or seized under the Customs Acts may, in addition to being duly kept by an officer of the Revenue Commissioners, also be kept in any secure premises or place designated by the Revenue Commissioners for such purpose, and the Revenue Commissioners may designate a premises or place under the control of a person contracted to them for such purpose.

128. Miscellaneous technical amendments in relation to tax.

128.— The enactments specified in Schedule 4—

(a) are amended to the extent and in the manner specified in paragraphs 1 to 5 of that Schedule, and

(b) apply and come into operation in accordance with paragraph 6 of that Schedule.

129. Care and management of taxes and duties.

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

130. Short title, construction and commencement.

130.— (1) This Act may be cited as the Finance Act 2007.

(2) Part 1 shall be construed together with—

(a) in so far as it relates to income tax, the Income Tax Acts,

(b) in so far as it relates to corporation tax, the Corporation Tax Acts, and

(c) in so far as it relates to capital gains tax, the Capital Gains Tax Acts.

(3) Part 2 in so far as it relates to duties of excise, shall be construed together with the statutes which relate to those duties and to the management of those duties.

(4) Part 3 shall be construed together with the Value-Added Tax Acts 1972 to 2006 and may be cited together with those Acts as the Value-Added Tax Acts 1972 to 2007.

(5) Part 4 shall be construed together with the Stamp Duties Consolidation Act 1999 and the enactments amending or extending that Act.

(6) Part 5 shall be construed together with the Capital Acquisitions Tax Consolidation Act 2003 and the enactments amending or extending that Act.

(7) Part 6 shall be construed together with Part VI of the Finance Act 1983 and the enactments amending or extending that Part.

(8) Part 7 in so far as it relates to—

(a) income tax, shall be construed together with the Income Tax Acts,

(b) corporation tax, shall be construed together with the Corporation Tax Acts,

(c) capital gains tax, shall be construed together with the Capital Gains Tax Acts,

(d) customs, shall be construed together with the Customs Acts,

(e) duties of excise, shall be construed together with the statutes which relate to duties of excise and the management of those duties,

(f) value-added tax, shall be construed together with the Value-Added Tax Acts 1972 to 2007,

(g) stamp duty, shall be construed together with the Stamp Duties Consolidation Act 1999 and the enactments amending or extending that Act,

(h) residential property tax, shall be construed together with Part VI of the Finance Act 1983 and the enactments amending or extending that Part, and

(i) gift tax or inheritance tax, shall be construed together with the Capital Acquisitions Tax Consolidation Act 2003 and the enactments amending or extending that Act.

(9) Except where otherwise expressly provided in Part 1, that Part is deemed to have come into force and takes effect as on and from 1 January 2007.

(10) Except where otherwise expressly provided for, where a provision of this Act is to come into operation on the making of an order by the Minister for Finance, that provision shall come into operation on such day or days as the Minister for Finance shall appoint either generally or with reference to any particular purpose or provision and different days may be so appointed for different purposes or different provisions.

SCHEDULE 1 Amendments Consequential on Changes in Personal Tax Credits

As respects the year of assessment 2007 and subsequent years of assessment, the Taxes Consolidation Act 1997 is amended as follows:

(a) in section 461, by substituting “€3,520” for “€3,260”, in both places where it occurs, and “€1,760” for “€1,630”;

(b) in section 461A, by substituting “€550” for “€500”;

(c) in section 462, by substituting “€1,760” for “€1,630” in subsection (2);

(d) in section 463, by substituting “€3,750”, “€3,250”, “€2,750”, “€2,250” and “€1,750” respectively for “€3,100”, “€2,600”, “€2,100”, “€1,600” and “€1,100” in subsection (2);

(e) in section 464, by substituting “€550” and “€275”, respectively for “€500” and “€250”;

(f) in section 465, by substituting “€3,000” for “€1,500” in subsection (1);

(g) in section 468, by substituting “€1,760” and “€3,520”, respectively for “€1,500” and “€3,000” in subsection (2); and

(h) in section 472, by substituting “€1,760” for “€1,490”, in both places where it occurs, in subsection (4).

SCHEDULE 2 Miscellaneous Technical Amendments in Relation to Arrangements for Relief from Double Taxation

(a) in section 23A(1)(a) by substituting “section 826(1)” for “section 826(1)(a)” in the definition of “arrangements”;

(b) in section 29A(4) by substituting “section 826(1)” for “section 826(1)(a)”;

(c) in section 44(1) by substituting “section 826(1)” for “section 826(1)(a)” in the definition of “relevant territory”;

(d) in section 130(3)(d) by substituting “section 826(1)” for “section 826(1)(a)” in the definition of “relevant Member State”;

(e) in section 153(1) by substituting “section 826(1)” for “section 826(1)(a)” in the definition of “relevant territory”;

(f) in section 172A(1)(a) by substituting “section 826(1)” for “section 826(1)(a)” in the definition of “relevant territory”;

(g) in section 198(1)(a) by substituting “section 826(1)” for “section 826(1)(a)” in the definition of “arrangements”;

(h) in section 222(1)(b) by substituting “section 826(1)” for “section 826(1)(a)” in both places where it occurs;

(i) in section 246(1) by substituting “section 826(1)” for “section 826(1)(a)” in the definition of “relevant territory”;

(j) in section 267G(1) by substituting “section 826(1)” for “section 826(1)(a)” in the definition of “arrangements”;

(k) in section 410(1)(a) by substituting “section 826(1)” for “section 826(1)(a)” in the definition of “relevant Member State”;

(l) in section 411(1)(a) by substituting “section 826(1)” for “section 826(1)(a)” in the definition of “relevant Member State”;

(m) in section 430—

(i) in subsection (1)(da) by substituting “section 826(1)” for “section 826(1)(a)”, and

(ii) in subsection (2A) by substituting “section 826(1)” for “section 826(1)(a)”;

(n) in section 452(1)(a) by substituting “section 826(1)” for “section 826(1)(a)” in the definition of “arrangements”;

(o) in section 481(2C)(b) by substituting “section 826(1)” for “section 826(1)(a)”;

(p) in section 530(4) by substituting “section 826(1)” for “section 826(1)(a)”;

(q) in section 579B(1) by substituting “section 826(1)” for “section 826(1)(a)” in the definition of “arrangements”;

(r) in section 613(6) by substituting “section 826(1)” for “section 826(1)(a)” in the definition of “arrangements”;

(s) in section 616(7) by substituting “section 826(1)” for “section 826(1)(a)” in the definition of “relevant Member State”;

(t) in section 626B(1)(a) by substituting “section 826(1)” for “section 826(1)(a)” in the definition of “relevant territory”;

(u) in section 627(2)(a) by substituting “section 826(1)” for “section 826(1)(a)” in the definition of “relevant territory”;

(v) in section 630 by substituting “section 826(1)” for “section 826(1)(a)” in the definition of “bilateral agreement”;

(w) in section 690(2) by substituting “section 826(1)” for “section 826(1)(a)” in both places where it occurs;

(x) in section 730H(1) by substituting “section 826(1)” for “section 826(1)(a)” in the definition of “offshore state”;

(y) in section 747B(1) by substituting “section 826(1)” for “section 826(1)(a)” in the definition of “offshore state”;

(z) in section 787M(1) by substituting “section 826(1)” for “section 826(1)(a)” in the definition of “resident”;

(aa) in section 817C(3) by substituting “section 826(1),” for “section 826(1)(a),”;

(ab) in section 825A—

(i) in subsection (1) by substituting “section 826(1)” for “section 826(1)(a)” in the definition of “qualifying employment”, and

(ii) in subsection (3)(b) by substituting “section 826(1)” for “section 826(1)(a)”;

(ac) in section 829(2) by substituting “section 826(1)” for “section 826(1)(a)”;

(ad) in section 830(2) by substituting “section 826(1)” for “section 826(1)(a)”;

(ae) in section 831(1)(a) by substituting “section 826(1)” for “section 826(1)(a)” in the definition of “arrangements”;

(af) in section 865(1)(a) by substituting “section 826(1)” for “section 826(1)(a)” in the definition of “correlative adjustment”;

(ag) in section 917B by substituting “section 826(1)” for “section 826(1)(a)” in subsection (1);

(ah) in Schedule 24—

(i) in paragraph 1(1)—

(I) by substituting “section 826(1)” for “section 826(1)(a)” in the definition of “arrangements”, and

(II) by substituting “section 826(1)” for “section 826(1)(a)” in the definition of “relevant Member State”,

and

(ii) in paragraph 5(2) by substituting “section 826(1)” for “section 826(1)(a)”.

SCHEDULE 3 Miscellaneous Amendments Relating to Council Directive 2006/112/EC

Amendment of Value-Added Tax Act 1972

Provision of Principal Act	Words to be replaced	Words to be inserted
Section 1(1) in the definition of “Community”	Article 3 of the Council Directive No. 77/388/EEC of 17 May 1977 (as last amended by Council Directive No. 92/111/EEC of 14 December 1992)	Articles 5 to 8 of Council Directive No. 2006/112/EC of 28 November 2006 [^6]
Section 1(1) in the definition of “importation of goods”	Council Directive No. 77/388/EEC of 17 May 1977	Council Directive No. 2006/112/EC of 28 November 2006
Section 1(1) in the definition of “a person registered for value-added tax”	Council Directive No. 77/388/EEC of 17 May 1977	Council Directive No. 2006/112/EC of 28 November 2006
Section 1(2A)	Article 3 (inserted by Council Directive No. 91/680/EEC of 16 December 1991) of Council Directive No.77/388/EEC of 17 May 1977	Articles 5 to 8 of the Council Directive No. 2006/112/EC of 28 November 2006
Section 3(6)(d)(B)	Article 28b.B(2) (inserted by Council Directive No. 91/680/EEC of 16 December 1991) of Council Directive No.77/388/EEC of 17 May 1977	Article 34 of Council Directive No. 2006/112/EC of 28 November 2006
Section 3A(1A)	Council Directive No. 77/388/EEC of 17 May 1977 in the Member State of dispatch under the provisions implementing Article 26a or 28o (inserted by Council Directive No. 94/5/EC of 14 February 1994) of that Directive in that Member State	Council Directive No. 2006/112/EC of 28 November 2006 in the Member State of dispatch under the provisions implementing Articles 4 and 35, first subparagraph of Article 139(3) and Articles 311 to 341 of that Directive in that Member State
Section 3A(2)(b)	Council Directive No. 77/388/EEC of 17 May 1977	Council Directive No. 2006/112/EC of 28 November 2006
Section 3A(4)	Council Directive No. 77/388/EEC of 17 May 1977	Council Directive No. 2006/112/EC of 28 November 2006
Section 5(3A)	Community Council Directive No. 77/388/EEC	Council Directive No. 2006/112/EC of 28 November 2006
Section 5(6)(e)(iiia)	Council Directive No. 77/388/EEC of 17 May 1977 is not payable in that Member State because the recipient held himself out or allowed himself to be held out as a taxable person within the meaning of Article 4 of that Directive	Council Directive No. 2006/112/EC of 28 November 2006 is not payable in that Member State because the recipient held himself out or allowed himself to be held out as a taxable person within the meaning of Article 9(1) and Articles 10 to 13 of that Directive
Section 5(6)(e)(iv)(II)	Community Council Directive No. 77/388/EEC	Council Directive No. 2006/112/EC of 28 November 2006
Section 5A(1) in the definition of “electronic services scheme”	Article 26c of Council Directive No. 77/388/EEC of 17 May 1977	Articles 358 to 369 of Council Directive No. 2006/112/EC of 28 November 2006
Section 5A(1) in the definition of “EU value-added tax”	Council Directive No. 77/388/EEC of 17 May 1977	Council Directive No. 2006/112/EC of 28 November 2006
Section 5A(1) in the definition of “Member State of consumption”	Article 9(2)(f) of Council Directive No. 77/388/EEC of 17 May 1977	Article 57(1) of Council Directive No. 2006/112/EC of 28 November 2006
Section 5A(6)(b)	Article 9(2)(f) of Council Directive No. 77/388/EEC of 17 May 1977	Article 57(1) of Council Directive No. 2006/112/EC of 28 November 2006
Section 8(9) in the definition of “Annex A activity”	Annex A (which is set out in Part I of the Fifth Schedule) of Council Directive No. 77/388/EEC of 17 May 1977	Article 295(1) and Annex VII of Council Directive No. 2006/112/EC of 28 November 2006
Section 8(9) in the definition of “Annex B service”	Annex B (which is set out in Part II of the Fifth Schedule) of the said Council Directive	Article 295(1) and Annex VIII of the said Council Directive
Section 10(5A)(b)	Council Directive No. 77/388/EEC of 17 May 1977	Council Directive No. 2006/112/EC of 28 November 2006
Section 10(7A)(b)	Article 11A.1.(a) of Council Directive No. 77/388/EEC of 17 May 1977	Article 73 of Council Directive No. 2006/112/EC of 28 November 2006
Section 10A(1)(b)	Article 17 of Council Directive No. 77/388/EEC of 17 May 1977	Articles 167, 173, 176 and 177 of Council Directive No. 2006/112/EC of 28 November 2006
Section 10A(1)(c)	Article 26a (inserted by Council Directive No. 94/5/EC of 14 February 1994) of Council Directive No. 77/388/EEC of 17 May 1977	Articles 4 and 35, first subparagraph of Article 139(3) and Articles 311 to 325 and 333 to 340 of Council Directive No. 2006/112/EC of 28 November 2006
Section 10B(1)(b)	Article 17 of Council Directive No. 77/388/EEC of 17 May 1977	Articles 167, 173, 176 and 177 of Council Directive No. 2006/112/EC of 28 November 2006
Section 10B(1)(c)	Article 26a (inserted by Council Directive No. 94/5/EC of 14 February 1994) of Council Directive No. 77/388/EEC of 17 May 1977	Articles 4 and 35, first subparagraph of Article 139(3) and Articles 311 to 325 and 333 to 340 of Council Directive No. 2006/112/EC of 28 November 2006
Section 12B(2)(b)	Article 17 of Council Directive No. 77/388/EEC of 17 May 1977	Articles 167, 173, 176 and 177 of Council Directive No. 2006/112/EC of 28 November 2006
Section 12B(2)(d)	Article 26a or 28o (inserted by Council Directive No. 94/5/EC of 14 February 1994) of Council Directive No. 77/388/EEC of 17 May 1977	Articles 4 and 35, first subparagraph of Article 139(3) and Articles 311 to 341 of Council Directive No. 2006/112/EC of 28 November 2006
Section 12B(4) in paragraph (b) of the meaning given to “B”	Article 12(1) of Council Directive No. 77/388/EEC of 17 May 1977	Article 93 of Council Directive No. 2006/112/EC of 28 November 2006
Section 12B(6)(b)	Article 26a or 28o of Council Directive No. 77/388/EEC of 17 May 1977	Articles 4 and 35, first subparagraph of Article 139(3) and Articles 311 to 341 of Council Directive No. 2006/112/EC of 28 November 2006
Section 15(5A) proviso	Council Directive No. 77/388/EEC of 17 May 1977	Council Directive No. 2006/112/EC of 28 November 2006
Section 15B(1)(b)(ii)	clauses (a), (b), (c) and (d) of subparagraph B of paragraph 1 of Article 16, of Council Directive No. 77/388/EEC of 17 May 1977	Article 156(1) of Council Directive No. 2006/112/EC of 28 November 2006
Section 17(1)	Council Directive No. 77/388/EEC of 17 May 1977	Council Directive No. 2006/112/EC of 28 November 2006
Section 27(4A)	Council Directive No. 77/388/EEC of 17 May 1977	Council Directive No. 2006/112/EC of 28 November 2006
Section 27(9A)(1)(b)	Council Directive No. 77/388/EEC of 17 May 1977	Council Directive No. 2006/112/EC of 28 November 2006
Section 27(9A)(4)(d)	Council Directive No. 77/388/EEC of 17 May 1977	Council Directive No. 2006/112/EC of 28 November 2006
Section 32(2B)(a)	Council Directive No. 77/388/EEC of 17 May 1977	Council Directive No. 2006/112/EC of 28 November 2006
Fifth Schedule PART I Title	PART I Annex A of Council Directive No. 77/388/EEC of 17 May 1977	PART I Article 295(1) and Annex VII of Council Directive No. 2006/112/EC of 28 November 2006
Fifth Schedule PART II Title	PART II Annex B of Council Directive No. 77/388/EEC of 17 May 1977	PART II Article 295(1) and Annex VIII of Council Directive No. 2006/112/EC of 28 November 2006

SCHEDULE 4 Miscellaneous Technical Amendments in Relation to Tax

(a) in section 21A(4A) by substituting the following for paragraph (ii):

“(ii) the company made a claim for relief under Part 14.”;

(b) in section 97(2F)(a)(v)(II) by substituting “section 198 of the Social Welfare Consolidation Act 2005,” for “section 179 of the Social Welfare (Consolidation) Act, 1993,”;

(c) in section 194 by substituting “Part 4 of the Social Welfare Consolidation Act 2005,” for “Part IV of the Social Welfare (Consolidation) Act, 1993,”;

(d) in section 200(2)(a) by substituting “Chapter 15, 18 or 19 of Part 2 of, or Chapter 4 or 6 of Part 3 of, the Social Welfare Consolidation Act 2005,” for “Chapter 12, 16 or 17 of Part II of, or Chapter 4 or 6 of Part III of, the Social Welfare (Consolidation) Act, 1993,”;

(e) in section 201(2A)(b) (inserted by the Finance Act 2005) by substituting “section 262 of the Social Welfare Consolidation Act 2005” for “section 223 of the Social Welfare (Consolidation) Act 1993”;

(f) in section 206—

(i) by substituting “Social Welfare Consolidation Act 2005” for “Social Welfare (Consolidation) Act, 1993”, and

(ii) by substituting “section 9” for “section 7”;

(g) in section 396B(1) in paragraph (b) of the definition of “relevant corporation tax” by deleting “of the Principal Act”;

(h) in section 402(3)(a) by substituting “sections 396, 396A and 397” for “sections 396 and 397”;

(i) in section 403(1)(d) by deleting the following as part of subparagraph (ii) and inserting it at the end of paragraph (d) of section 403(1) as part of that paragraph:

“then, subject to section 80A(2)(c), income from the company’s trade of leasing shall be treated as including—

(A) income from the activities referred to in subparagraph (ii), and

(B) chargeable gains on the disposal of machinery or plant acquired by the company in the course of its leasing trade; and for this purpose the amount of such a gain shall be computed without regard to any adjustment made under section 556(2).”;

(j) in section 404(1)(b)(iv) by substituting “shall be treated as if they were separate accounting periods, and” for “shall be treated as if they were separate accounting periods,”;

(k) in section 420B(1) in paragraph (b) of the definition of “relevant corporation tax” by deleting “of the Principal Act”;

(l) in section 466(1) by substituting “Social Welfare Consolidation Act 2005,” for “Social Welfare (Consolidation) Act, 1993,”;

(m) in section 466A—

(i) in subsection (1), in paragraph (a) of the definition of “dependent person” by substituting “Part 4 of the Social Welfare Consolidation Act 2005,” for “Part IV of the Social Welfare (Consolidation) Act, 1993,”, and

(ii) in subsection (6)(b)—

(I) in subparagraph (i) by substituting “Chapter 14 of Part 2 of the Social Welfare Consolidation Act 2005,” for “Chapter 11A (inserted by the Social Welfare Act, 2000) of Part II of the Social Welfare (Consolidation) Act, 1993,”, and

(II) in subparagraph (ii) by substituting “Chapter 8 of Part 3 of that Act.” for “Chapter 10 of Part III of that Act.”;

(n) in section 470A, in the definition of “PPS Number” in subsection (1) (inserted by the Finance Act 2001), by substituting “section 262 of the Social Welfare Consolidation Act 2005;” for “section 223 of the Social Welfare (Consolidation) Act, 1993;”;

(o) in section 472(1)(a), in the definition of “specified employed contributor”—

(i) by substituting “Social Welfare Consolidation Act 2005,” for “Social Welfare (Consolidation) Act, 1993,” and

(ii) in subparagraph (i) by substituting “section 12(1)(b) of that Act,” for “section 9(1)(b) of that Act,”;

(p) in section 472A(1)—

(i) in paragraph (a)—

(I) by substituting “ ‘the Act of 2005’ means the Social Welfare Consolidation Act 2005;” for “ ‘the Act of 1993’ means the Social Welfare (Consolidation) Act, 1993;”,

(II) in the definition of “continuous period of unemployment” by substituting “section 141(3) of the Act of 2005;” for “section 120(3) of the Act of 1993;”, and

(III) in the definition of “qualifying individual”—

(A) in subparagraph (i)(I)(A) by substituting “Chapter 12 of Part 2 of the Act of 2005,” for “Chapter 9 of Part II of the Act of 1993,”,

(B) in subparagraph (i)(I)(B) by substituting “Chapter 2 of Part 3 of the Act of 2005,” for “Chapter 2 of Part III of the Act of 1993,”, and

(C) in subparagraph (i)(I)(C) by substituting “Chapter 7 of Part 3 of the Act of 2005,” for “Chapter 9 of Part III of the Act of 1993,”,

and

(ii) in paragraph (b)(i)(IV) by substituting “paragraph (h) or (i), respectively, of section 141(6) of the Social Welfare Consolidation Act 2005,” for “paragraph (g) or (h), respectively, of section 120(5) of the Social Welfare (Consolidation) Act, 1993,”;

(q) in section 511 in subsection (1)(a)(ii) and paragraphs (a)(ii)(II) and (b)(iii)(II) of subsection (3) by substituting “Social Welfare Consolidation Act 2005” for “Social Welfare (Consolidation) Act, 1993”, in each place where it occurs;

(r) in section 527(3)(c) by substituting “Social Welfare Consolidation Act 2005,” for “Social Welfare (Consolidation) Act, 1993,”;

(s) in section 697A(1) (inserted by the Finance Act 2002), in the definition of “tonnage tax activities”, by substituting “paragraphs (a) to (g) and paragraphs (i) and (j)” for “paragraphs (a) to (j) and paragraph (m)”;

(t) in section 697K(3) (inserted by the Finance Act 2002) by substituting “section 697H.” for “sections 697H and 697I or to income that is relevant shipping income by virtue of paragraph (m) of the definition of “relevant shipping income”.”;

(u) in section 730E(3A)(e) (inserted by the Finance Act 2001) by substituting “section 262 of the Social Welfare Consolidation Act 2005” for “section 223 of the Social Welfare (Consolidation) Act, 1993”;

(v) in section 730G (inserted by the Finance Act 2000) by substituting the following for subsection (5):

“(5) Where—

(a) any item has been incorrectly included in a return as appropriate tax, the inspector may make such assessments, adjustments or set-offs as may in his or her judgement be required for securing that the resulting liabilities to tax, including interest on unpaid tax, whether of the assurance company making the return or of any other person, are in so far as possible the same as they would have been if the item had not been included, or

(b) any item has been correctly included in a return, but within one year of the making of the return the assurance company proves to the satisfaction of the Revenue Commissioners that it is just and reasonable that an amount of appropriate tax (included in the return) which has been paid, should be repaid to the assurance company, such amount may be repaid to the assurance company.”;

(w) in section 739F(5)(a) (inserted by the Finance Act 2001) by substituting “liabilities to tax” for “liabilities”;

(x) in section 771(1) by substituting “Social Welfare Consolidation Act 2005,” for “Social Welfare (Consolidation) Act, 1993,”;

(y) in section 784C(4)(b) by substituting “Social Welfare Consolidation Act 2005,” for “Social Welfare (Consolidation) Act, 1993,”;

(z) in section 787A, in the definition of “PPS Number” in subsection (1) (inserted by the Pensions (Amendment) Act, 2002), by substituting “section 262 of the Social Welfare Consolidation Act 2005;” for “section 223 of the Social Welfare (Consolidation) Act, 1993;”;

(aa) in section 787M, in the definition of “PPS Number” in subsection (1) (inserted by the Finance Act 2005), by substituting “section 262 of the Social Welfare Consolidation Act 2005;” for “section 223 of the Social Welfare (Consolidation) Act 1993;”;

(ab) in section 848AE(1)(e) by substituting “section 848AG” for “section 848G”;

(ac) in section 848B, in the definition of “PPS Number” in subsection (1) (inserted by the Finance Act 2001), by substituting “section 262 of the Social Welfare Consolidation Act 2005;” for “section 223 of the Social Welfare (Consolidation) Act, 1993;”;

(ad) in section 862 by substituting “a Second Secretary General” for “a Deputy Secretary”;

(ae) in section 898B, in the definition of “PPS number” in subsection (1) (inserted by the Finance Act 2004), by substituting “section 262 of the Social Welfare Consolidation Act 2005;” for “section 223 of the Social Welfare (Consolidation) Act 1993;”;

(af) in section 898N (inserted by the Finance Act 2004)—

(i) in subsection (2) by substituting “return” for “report”, and

(ii) in subsection (4) by substituting “return” for “report” in both places where it occurs;

(ag) in section 934(2)(a) by substituting the following for subparagraph (ii):

“(ii) any person who has been admitted a member of the Irish Taxation Institute.”;

(ah) in Schedule 2, in paragraph 14(1) of Part 4—

(i) by substituting “the appropriate officer” for “the inspector”, and

(ii) by substituting “officer” for “inspector”;

and

(ai) in Schedule 12A, in the definition of “specified age” in paragraph 1(1), by substituting “Social Welfare Consolidation Act 2005” for “Social Welfare (Consolidation) Act, 1993”.

(a) in section 25—

(i) in subsection (1) by substituting “section 46(2)” for “section 21(e)”, and

(ii) in subsection (2) by substituting “section 46(2)” for “section 21(e)”;

(b) in section 45A(4)(a) by deleting “section 21(e) or”; and

(c) in section 49(6A)(b) by deleting “a return within the meaning of section 21(e) or”.

(a) in section 96 (as amended by the Finance Act 2005), in the definition of “tobacco products” by substituting “paragraph (c)” for “paragraph (b)”, and

(b) in section 124A (inserted by the Finance Act 2003), in subsection (1)(b)(ii) (as amended by the Finance Act 2004), by substituting “Chapter 3 of Part 2 of the Finance Act 2005” for “the Finance (Excise Duty on Tobacco Products) Act 1977”.

(i) subparagraphs (a), (g) to (k), (s) and (t) apply to accounting periods ending on or after 1 January 2007,

(ii) subparagraphs (b) to (f), (l) to (r), (u), (x) to (aa), (ac) to (ae), (ag) and (ai) have effect as on and from the passing of this Act,

(iii) subparagraphs (v), (w), (af) and (ah) have effect as on and from 1 January 2007, and

(iv)subparagraph (ab)is deemed to have come into force and have taken effect as on and from 1 January 2006.

(b) Paragraph2 is deemed to have come into force and have taken effect as respects the year 2006 and subsequent years.

(c) Paragraph3 has effect as on and from the passing of this Act.

(d) Paragraph4 is deemed to have come into force and have taken effect as on and from 27 October 2003.

(e) As respects paragraph5—

(i) subparagraph (a) is deemed to have come into force and have taken effect as on and from 25 March 2005, and

(ii) subparagraph (b) is deemed to have come into force and have taken effect as on and from 1 July 2006.