Finance (No. 2) Act 2023 - The Professional's Guide
- Part 1 Universal Social Charge, Income Tax, Corporation Tax and Capital Gains Tax
- Chapter 3 Income Tax
- 3. Exemption in respect of Clinical Placement Allowance
- 4. Exemption in respect of allowance for maternity-related administrative support
- 5. Time limits for certain assessments and repayments
- 6. Amendment of section 477C of Principal Act (Help to Buy)
- 7. Amendment of section 121 of Principal Act (Benefit of use of car)
- 8. Amendment of section 121A of Principal Act (Benefit of use of van)
- 9. Rate of charge and personal tax credits
- 10. Amendment of section 472BB of Principal Act (sea-going naval personnel credit)
- 11. Amendment of section 473B of Principal Act (Rent tax credit)
- 12. Taxation of rights to acquire shares or other assets
- 13. Mortgage interest tax relief
- 14. Amendment of section 208 of Principal Act (lands owned and occupied, and trades carried on by, charities)
- 15. Amendment of section 208B of Principal Act (charities - miscellaneous)
- 16. Amendment of section 235 of Principal Act (bodies established for promotion of athletic or amateur games or sports)
- 17. Amendment of section 784 of Principal Act (retirement annuities: relief for premiums)
- 18. Amendment of section 784A of Principal Act (approved retirement fund)
- 19. Amendment of section 787K of Principal Act (Revenue approval of PRSA products)
- 20. Exemption from income tax of rental income subject to registration with Residential Tenancies Board
- 21. Amendment of Part 15 of Principal Act (personal allowances and reliefs, etc.)
- 22. Amendment of Part 1 of Schedule 26A to Principal Act (donations to approved bodies)
- 23. Amendment of Schedule 13 to Principal Act (accountable persons for purposes of Chapter 1 of Part 18)
- Chapter 4 Income Tax, Corporation Tax and Capital Gains Tax
- 24. Amendment of section 97B of Principal Act (deduction for retrofitting expenditure)
- 25. Amendment of section 1041 of Principal Act (rents payable to non-residents)
- 26. Amendment of section 238 of Principal Act (annual payments not payable out of taxed income)
- 27. Amendment of section 669O of Principal Act (exemption in respect of the catch sum)
- 28. Amendment of section 216D of Principal Act (certain profits of micro-generation of electricity)
- 29. Amendment of section 285A of Principal Act (acceleration of wear and tear allowances for certain energy-efficient equipment)
- 30. Amendment of section 285D of Principal Act (acceleration of wear and tear allowances for farm safety equipment)
- 31. Amendment of Part 16 of Principal Act (relief for investment in corporate trades)
- 32. Amendment of Part 23 of Principal Act (farming and market gardening)
- 33. Amendment of section 664 of Principal Act (relief for certain income from leasing of farm land)
- 34. Amendment of Chapter 2 of Part 29 of Principal Act (scientific and certain other research)
- 35. Amendment of certain tax exemption provisions
- 36. Outbound payments defensive measures
- 37. Amendment of Part 6 of Principal Act (company distributions, tax credits, etc.)
- 38. Medical practitioners operating in partnership
- Chapter 5 Corporation Tax
- 39. Taxation of leases
- 40. Taxation of certain qualifying financing companies
- 41. Amendment of section 481 of Principal Act (relief for investment in films)
- 42. Amendment of section 82 of Principal Act (pre-trading expenditure)
- 43. Amendment of Chapter 5 of Part 12 of Principal Act (group relief)
- 44. Amendment of section 835YA of Principal Act (non-cooperative jurisdictions: modified application of sections 835T, 835U and 835V)
- 45. Amendment of Part 35C of Principal Act (Implementation of Council Directive (EU) 2016/1164 of 12 July 2016 as regards hybrid mismatches)
- Chapter 6 Capital Gains Tax
- 46. Relief for investment in innovative enterprises
- 47. Amendment of section 536 of Principal Act (capital sums: receipt of compensation and insurance moneys not treated as a disposal in certain cases)
- 48. Amendment of section 597AA of Principal Act (revised entrepreneur relief)
- 49. Amendment of section 598 of Principal Act (disposals of business or farm on “retirement”)
- 50. Amendment of section 599 of Principal Act (disposals within family of business or farm)
- 51. Amendment of section 604A of Principal Act (relief for certain disposals of land or buildings)
- PART 2 Excise
- 52. Amendment of Schedule 2 to Finance Act 1999 (rates of mineral oil tax)
- 53. Amendment of Schedule 2 to Finance Act 2005 (rates of tobacco products tax)
- 54. Amendment of Chapter 1 of Part 2 of, and Schedule 2 to, Finance Act 2003 (Alcohol Products Tax)
- 55. Amendment of section 135C of Finance Act 1992 (remission or repayment in respect of vehicle registration tax, etc.)
- 56. Amendment of Part 2 of Finance Act 2001
- PART 3 Value-Added Tax
- 57. Interpretation (Part 3)
- 58. Amendment of section 2 of Principal Act
- 59. Amendment of section 46 of Value-Added Tax Consolidation Act 2010
- 60. Repeal of section 51 of Principal Act (determination on rates and exemptions)
- 61. Deposit Return Scheme
- 62. Amendment of section 86 of Principal Act (special provisions for tax invoiced by flat-rate farmers)
- 63. Amendment of paragraph 6(1) of Schedule 1 to Principal Act (financial services)
- 64. Amendment of paragraph 11 of Schedule 1 to Principal Act (letting of immovable goods)
- 65. Amendment of Schedules 2 and 3 to Principal Act (zero-rated goods and services)
- 66. Amendment of Schedule 2 to Principal Act (zero-rated goods and services)
- PART 4 Stamp Duties
- 67. Interpretation (Part 4)
- 68. Exemption for short-term residential leases
- 69. Amendment of section 81AA of Principal Act (transfers to young trained farmers)
- 70. Consanguinity relief
- 71. Amendment of section 101A of Principal Act (single farm payment entitlement)
- 72. Amendment of section 81C of Principal Act (further farm consolidation relief)
- 73. Further levy on certain financial institutions
- 74. Amendment of Chapter 2 of Part 6 of Principal Act (special provisions relating to dematerialised securities)
- 75. Amendment of section 75 of Principal Act (relief for intermediaries)
- 76. Provisions in relation to repayment of stamp duty
- PART 5 Capital Acquisitions Tax
- 77. Interpretation (Part 5)
- 78. Amendment of Schedule 2 to Principal Act (computation of tax)
- 79. Amendment of Principal Act in relation to section 4B of Succession Act 1965
- 80. Amendment of section 46 of Principal Act (delivery of returns)
- 81. Amendment of Part 10 of Principal Act (agricultural relief and business relief)
- PART 6 Miscellaneous
- 82. Interpretation (Part 6)
- 83. Amendment of section 895 of Principal Act (returns in relation to foreign accounts)
- 84. Amendment of section 3 of Principal Act (Interpretation of Income Tax Acts)
- 85. Amendment of section 92 of Finance Act 1989
- 86. Amendment of Part 38 of Principal Act (returns of income and gains, other obligations, etc.)
- 87. Administrative cooperation
- 88. Implementation of Council Directive (EU) 2021/514 of 22 March 2021 amending Directive 2011/16/EU on administrative cooperation in the field of taxation in relation to joint audits
- 89. Amendment of references to credit institutions in certain provisions of Principal Act
- 90. Amendment of Part 22B of Principal Act (vacant homes tax)
- 91. Amendment of section 1003 of Principal Act (payment of tax by means of donation of heritage items)
- 92. Residential zoned land tax
- 93. Amendment of Part 18E of Principal Act (defective concrete products levy)
- 94. Implementation of Council Directive (EU) 2022/2523 of 15 December 2022 on ensuring a global minimum level of taxation for multinational enterprise groups and large-scale domestic groups in the Union
- 95. Application of certain provisions of Principal Act to Parts 4A and 22A of Principal Act
- 96. Amendments to other enactments
- 97. Amendment of Schedule 24 to Principal Act (relief from income tax and corporation tax by means of credit in respect of foreign tax)
- 98. Amendment of Part 35B of Principal Act (implementation of Articles 7 and 8 of Council Directive (EU) 2016/1164 of 12 July 2016 (Controlled Foreign Companies))
- 99. Amendment of section 481A of Principal Act (relief for investment in digital games)
- 100. Miscellaneous technical amendments in relation to tax
- 101. Care and management of taxes and duties
- 102. Short title, construction and commencement)