Finance Act 2020 - The Professional's Guide
- PART 1 Universal Social Charge, Income Tax, Corporation Tax and Capital Gains Tax
- Chapter 3 Income Tax
- 3. Amendment of section 126 of Principal Act (tax treatment of certain benefits payable under Social Welfare Acts)
- 4. Amendment of section 192BA of Principal Act (exemption of certain payments made or authorised by Child and Family Agency)
- 5. Amendment of section 466 of Principal Act (dependent relative tax credit)
- 6. Exemption in respect of Mobility Allowance
- 7. Amendment of section 477C of Principal Act (help to buy)
- 8. Share scheme reporting
- 9. Amendment of section 472AB of Principal Act (earned income tax credit)
- 10. Amendment of section 472BB of Principal Act (sea-going naval personnel credit)
- Chapter 4 Income Tax, Corporation Tax and Capital Gains Tax
- 11. Covid Restrictions Support Scheme
- 12. Amendment of section 285A of Principal Act (acceleration of wear and tear allowances for certain energy-efficient equipment)
- 13. Amendment of Chapter 1 of Part 18 of Principal Act (payments in respect of professional services by certain persons)
- 14. Amendment of Part 11C of Principal Act (emissions-based limits on capital allowances and expenses for certain road vehicles)
- 15. Transfer Pricing
- 16. Amendment of Schedule 2 to Principal Act (machinery for assessment, charge and payment of tax under Schedule C and, in certain cases, Schedule D)
- 17. Acceleration of wear and tear allowances for farm safety equipment
- Chapter 5 Corporation Tax
- 18. Amendment of section 288 of Principal Act (balancing allowances and balancing charges)
- 19. Amendment of section 481 of Principal Act (relief for investment in films)
- 20. Amendment of Part 35B of Principal Act (controlled foreign companies)
- 21. Amendment of Part 35C of Principal Act (hybrid mismatches)
- 22. Amendment of section 769Q of Principal Act (application)
- PART 2 Excise
- 26. Rates of tobacco products tax
- 27. Amendment of Chapter 1 of Part 2 of, and Schedules 2 and 2A to, Finance Act 1999 (mineral oil tax)
- 28. Amendment of section 67 of Finance Act 2010 (natural gas carbon tax)
- 29. Amendment of Chapter 3 of Part 3 of, and Schedule 1 to, Finance Act 2010 (solid fuel carbon tax)
- 30. Amendment of section 104 of Finance Act 2001 (reliefs)
- 31. Waiver of excise duty on renewal of certain liquor licences, public dancing licences and certificates of registration of clubs
- 32. Amendment of section 96 of Finance Act 2001 (interpretation (Part 2))
- 33. Amendment of section 132 of Finance Act 1992 (charge of excise duty)
- 34. Amendment of section 135C of Finance Act 1992 (remission or repayment in respect of vehicle registration tax, etc.)
- 35. Amendment of Part I of Schedule to Act of 1952
- 36. Amendment of section 92 of Finance Act 1989
- PART 3 Value-Added Tax
- 37. Interpretation (Part 3)
- 38. Amendment of section 2 of Principal Act (interpretation - general)
- 39. Amendment of section 46 of Principal Act (rates of tax)
- 40. Amendment of section 86 of Principal Act (special provisions for tax invoiced by flat-rate farmers)
- 41. Tax representative
- 42. Amendment of section 24, Schedule 1 and Schedule 2 of Principal Act
- 43. Food and drink
- 44. Amendment of Schedule 2 (zero-rated goods and services) to, and section 46 (rates of tax) of, Principal Act
- 45. Amendment of section 120 and Schedules 1 and 3 to Principal Act (accommodation)
- 46. Amendment of Schedules 2 and 3 to Principal Act
- PART 4 Stamp Duties
- 47. Interpretation (Part 4)
- 48. Amendment of section 31C of Principal Act (shares deriving value from immovable property situated in the State)
- 49. Amendment of section 81C of Principal Act (further farm consolidation relief)
- 50. Amendment of section 83D of Principal Act (repayment of stamp duty where land used for residential purposes)
- 51. Insurance regulations – stamp duty
- 52. Amendment of section 126AA of Principal Act (further levy on certain financial institutions)
- 53. Amendment of Schedule 1 to Principal Act (stamp duties on instruments)
- PART 6 Miscellaneous
- 57. Interpretation (Part 6)
- 58. Amendment of Principal Act (appeals to Appeals Commissioners)
- 59. Mandatory disclosure of certain transactions
- 60. Insurance regulations
- 61. Returns of certain payment card transactions by payment card providers
- 62. Amendments consequential on migration of shares to EU central securities depository
- 63. Amendment of Part 7 of Emergency Measures in the Public Interest (Covid-19) Act 2020
- 64. Amendment of Emergency Measures in the Public Interest (Covid-19) Act 2020
- 65. Covid-19: special warehousing and interest provisions (income tax)
- 66. Amendment of section 991B of Principal Act (Covid-19: special warehousing and interest provisions)
- 67. Amendment of section 114B of Value-Added Tax Consolidation Act 2010 (Covid-19: special warehousing and interest provisions)
- 68. Amendment of section 17C of Social Welfare Consolidation Act 2005 (Covid-19: special warehousing and interest provisions for contributions)
- 69. Repayment or refund of payment made in excess of liability to tax assessed by taxpayer
- 70. Amendment of section 1001 of Principal Act (liability to tax, etc. of holder of fixed charge on book debts of company)
- 71. Amendment of section 1077E of Principal Act (penalty for deliberately or carelessly making incorrect returns, etc.)
- 72. Amendment of Part 3 of Schedule 26A to Principal Act (approval of body as eligible charity)
- 73. Amendment of section 908E of Principal Act (order to produce documents or provide information)
- 74. Miscellaneous technical amendments in relation to tax
- 75. Care and management of taxes and duties
- 76. Short title, construction and commencement