Dáil debates
Wednesday, 25 November 2020
Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Bill 2020: Committee and Remaining Stages
5:45 pm
Seán Fleming (Laois-Offaly, Fianna Fail) | Oireachtas source
I move amendment No. 13:
In page 46, between lines 3 and 4, to insert the following:
“Amendment of Finance Act 1999
73.The Finance Act 1999 is amended— (a) in section 94—(i) in subsection (1), by the deletion of the definition of “Member State”,(b) in section 101, in subsections (8)(a)(ii) and (9)(a)(ii), by the insertion of “or of the United Kingdom” after “Member State” in each place that it occurs. Amendment of Finance Act 2001
(ii) in subsection (3), by the substitution of “Subject to subsection (3A), a word” for “A word”,
(iii) by the insertion of the following subsection after subsection (3):“(3A) In this Chapter, each reference to Member State shall apply as if the reference included a reference to Northern Ireland, save where the reference occurs in subsections (1) and (5)(c) of section 99A.”,(iv) in subsection (4), by the substitution of “Subject to subsection (3A), a word” for “A word”,
and
and
74. The Finance Act 2001 is amended—(a) in section 96—Amendment of Finance Act 2003(i) in subsection (1)—(b) in section 104(1)(e), by the insertion of “or port” after “airport”,(I) in the definition of “European Union”—(ii) in subsection (2), by the substitution of “Subject to subsection (3), a word” for “A word”, and(A) by the insertion of “, subject to subsection (3),” before “means”, and(II) in the definition of “Member State”, by the insertion of “, subject to subsection (3),” before “means”,
(B) by the deletion of paragraph (c),
and
(iii) by the insertion of the following subsection after subsection (2):“(3) In this Part, each reference to—(a) European Union, and
(b) Member State,
shall apply as if the reference included a reference to Northern Ireland, save where either such reference occurs in section 104(4)(a), 109(7)(c)or 109A(8).”,
(c) in section 109, in subsections (3)(c)(ii) and (12)(a)(ii), by the insertion of “or of the United Kingdom” after “Member State” in each place that it occurs,
(d) in section 109A, in subsections (5)(a)(ii) and (13)(a)(ii), by the insertion of “or of the United Kingdom” after “Member State” in each place that it occurs,
(e) in section 109D, by the deletion of paragraph (d),
(f) in section 109IA, in subsections (7)(a)(ii) and (14)(a)(ii), by the insertion of “or of the United Kingdom” after “Member State” in each place that it occurs, and
(g) in section 109S, by the deletion of paragraph (d).
75. The Finance Act 2003 is amended— (a) in section 73—(i) in subsection (2), by the substitution of “Subject to subsection (2A), a word” for “A word”,(ii) by the insertion of the following subsection after subsection (2):“(2A) In this Chapter, each reference to—(iii) in subsection (3), by the substitution of “Subject to subsection (2A), a word” for “A word”,(a) European Union, andand
(b) Member State,
shall apply as if the reference included a reference to Northern Ireland.”,
and
(b) in section 78A(1), by the substitution of “European Union” for “European Community”. Amendment of section 71 of Finance Act 2005
76. Section 71 of the Finance Act 2005 is amended— (a) in subsection (1), by the deletion of the definitions of “Community” and “Member State”,
(b) in subsection (5), by the substitution of “Subject to subsection (5A), a word” for
“A word”, and
(c) by the insertion of the following subsection after subsection (5):“(5A) In this Chapter, each reference to Member State shall apply as if the reference included a reference to Northern Ireland.”.”.
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