Dáil debates

Tuesday, 28 February 2012

Finance Bill 2012: Financial Resolutions

 

5:00 pm

Photo of Brendan HowlinBrendan Howlin (Wexford, Labour)
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I move the following Resolutions:

THAT in the Taxes Consolidation Act 1997 (No. 39 of 1997) sections 584, 585, 586 and 587, which relate to the deferral of capital gains tax in certain transactions, be amended in the manner and to the extent specified in the Act giving effect to this Resolution.

THAT the provisions of the Taxes Consolidation Act 1997 (No. 39 of 1997) relating to the taxation of income or profits or gains under the Income Tax Acts or the Corporation Tax Acts be amended in the manner and to the extent specified in the Act giving effect to this Resolution.

THAT, as respects accounting periods ending on or after 1 January 2012, the provisions of the Taxes Consolidation Act 1997 (No. 39 of 1997) relating to the taxation of income chargeable under Case IV of Schedule D to corporation tax be amended in the manner and to the extent specified in the Act giving effect to this Resolution.

THAT Schedule 2 of the Finance Act 2005 (No. 5 of 2005), which provides for the rates of tobacco products tax, be amended in the manner and to the extent specified in the Act giving effect to this Resolution.

Question put and agreed to.