Number 15/1998: FINANCE (NO. 2) ACT, 1998

Next (PART 1 Income Tax, Corporation Tax and Capital Gains Tax)

15 1998

[GA]

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Number 15 of 1998

[GA]

FINANCE (NO. 2) ACT, 1998

ARRANGEMENT OF SECTIONS

PART 1

Income Tax, Corporation Tax and Capital Gains Tax

Section
1.	Taxation of rents and certain other payments.
2.	Restriction of relief in respect of loans applied in acquiring interest in companies and partnerships.
3.	Rate of capital gains tax on certain disposals of development land.
4.	Amendment of section 372L (interpretation (Chapter 8)) of Taxes Consolidation Act, 1997.

PART 2

Stamp Duties

5.	Interpretation (Part 2).
6.	Commencement (Part 2).
7.	Amendment of First Schedule.
8.	Amendment of section 4 (instruments to be separately charged with duty in certain cases) of Act of 1891.
9.	Amendment of section 58 (direction as to duty in certain cases) of Act of 1891.
10.	Amendment of section 77 (directions as to duty in certain cases) of Act of 1891.
11.	Amendment of section 49 (exemption of certain instruments from stamp duty) of Finance Act, 1969.
12.	Amendment of section 112 (stamp duty on transfers of building land) of Finance Act, 1990.
13.	Amendment of section 121 (surcharges) of Finance Act, 1997.
14.	Relief from stamp duty for certain new houses or apartments.

PART 3

Miscellaneous

15.	Care and management of taxes and duties.
16.	Short title and construction.

SCHEDULE

Stamp Duty on Instruments

Acts Referred to
Capital Acquisitions Tax Act, 1976	1976, No. 8
Finance Act, 1969	1969, No. 21
Finance Act, 1970	1970, No. 14
Finance Act, 1979	1979, No. 11
Finance Act, 1983	1983, No. 15
Finance Act, 1990	1990, No. 10
Finance Act, 1993	1993, No. 13
Finance Act, 1996	1996, No. 9
Finance Act, 1997	1997, No. 22
Finance Act, 1998	1998, No. 3
Housing Acts, 1966 to 1997
Housing (Miscellaneous Provisions) Act, 1992	1992, No. 18
Local Government (Planning and Development) Act, 1963	1963, No. 28
Stamp Act, 1891	54 & 55 Vict., c. 39
Taxes Consolidation Act, 1997	1997, No. 39
Tourist Traffic Act, 1939	1939, No. 24
Tourist Traffic Act, 1957	1957, No. 27

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Number 15 of 1998

FINANCE (NO. 2) ACT, 1998

AN ACT TO CHARGE AND IMPOSE CERTAIN DUTIES OF INLAND REVENUE, TO AMEND THE LAW RELATING TO INLAND REVENUE AND TO MAKE FURTHER PROVISIONS IN CONNECTION WITH FINANCE. [20th May, 1998]

BE IT ENACTED BY THE OIREACHTAS AS FOLLOWS: