Eamon Gilmore (Dún Laoghaire, Labour)
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Question 265: To ask the Minister for Finance if he will confirm that a sporting body which avails of the exemption to stamp duty under section 105 of the Finance Act 2007 is also subject to the provisions of section 54 of the same Act, in cases when a transaction falls on or after the dates specified by the Act; and if he will make a statement on the matter. [29284/08]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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Section 105 Finance Act 2007 provides for a stamp duty exemption, subject to conditions, on the conveyance, transfer or lease of lands to an approved sports body. An approved sports body is an "approved body of persons" within the meaning of section 235(1) Taxes Consolidation Act 1997.

Section 54 of the Finance Act 2007 made changes to Schedule 15 Taxes Consolidation Act 1997 which lists bodies that are exempt from Capital Gains Tax. Paragraph 37 provides that an approved body (within the meaning of section 235(1)) is exempt from Capital Gains Tax to the extent that the proceeds of the disposal giving rise to the gain or, if greater, the consideration for the disposal under the Act have been or will be applied to the sole purpose of promoting athletic or amateur games or sports. As such, a sporting body can avail of both reliefs if it satisfies the conditions in relation to each provision.

Niall Collins (Limerick West, Fianna Fail)
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Question 266: To ask the Minister for Finance if a person who is importing a second hand vehicle from the United Kingdom for personal use can present themselves and the vehicle for inspection and payment of the relevant taxes to any vehicle registration office of the Office of the Revenue Commissioners or if they have to do so at the office located nearest to their place of residence; and if he will make a statement on the matter. [29297/08]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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I am informed by the Revenue Commissioners that a vehicle imported from the United Kingdom can be declared for registration at any Vehicle Registration Office irrespective of where the individual or purchaser is living or located.