Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2019


Number 8 of 2019


WITHDRAWAL OF THE UNITED KINGDOM FROM THE EUROPEAN UNION (CONSEQUENTIAL PROVISIONS) ACT 2019

REVISED

Updated to 31 January 2020


This Revised Act is an administrative consolidation of the Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2019 . It is prepared by the Law Reform Commission in accordance with its function under the Law Reform Commission Act 1975 (3/1975) to keep the law under review and to undertake revision and consolidation of statute law.

All Acts up to and including the Consumer Insurance Contracts Act 2019 (53/2019), enacted 26 December 2019, and all statutory instruments up to and including the Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2019 (Part 15) (Commencement) Order 2020 (S.I. No. 28 of 2020), made 31 January 2020, were considered in the preparation of this Revised Act.

Disclaimer: While every care has been taken in the preparation of this Revised Act, the Law Reform Commission can assume no responsibility for and give no guarantees, undertakings or warranties concerning the accuracy, completeness or up to date nature of the information provided and does not accept any liability whatsoever arising from any errors or omissions. Please notify any errors, omissions and comments by email to

revisedacts@lawreform.ie.


Number 8 of 2019


WITHDRAWAL OF THE UNITED KINGDOM FROM THE EUROPEAN UNION (CONSEQUENTIAL PROVISIONS) ACT 2019

REVISED

Updated to 31 January 2020


Introduction

This Revised Act presents the text of the Act as it has been amended since enactment, and preserves the format in which it was passed.

Related legislation

Health Acts 1947 to 2019: this Act is one of a group of Acts included in this collective citation, to be construed together as one ( Health Service Executive (Governance) Act 2019 (17/2019), s. 1(3)). The Acts in this group are:

Health Act 1947 (28/1947)

Health Act 1953 (26/1953) (citation only)

Health (Fluoridation of Water Supplies) Act 1960 (46/1960) (citation only)

Health Act 1970 (1/1970)

Misuse of Drugs Act 1977 (12/1977), s. 36 and s. 42 in so far as it amends the Health Acts 1947 to 1970 (citation only)

Health (Family Planning) Act 1979 (20/1979)

Health (Amendment) Act 1986 (10/1986)

Health (Amendment) Act 1987 (3/1987)

Health (Nursing Homes) Act 1990 (23/1990)

Health (Amendment) Act 1991 (15/1991), other than s. 8

Health (Amendment) Act 1994 (11/1994)

Health (Amendment) Act 1996 (15/1996)

Health (Amendment) (No. 2) Act 1996 (23/1996)

Health (Amendment) (No. 3) Act 1996 (32/1996), other than ss. 21 and 22

Health (Provision of Information) Act 1997 (9/1997)

Health (Eastern Regional Health Authority) Act 1999 (13/1999)

Health (Miscellaneous Provisions) Act 2001 (14/2001), except in so far as it relates to the Tobacco (Health Promotion and Protection) Act 1988 (citation only)

Health Act 2004 (42/2004)

Health (Amendment) Act 2005 (3/2005), in so far as it amends the Health Acts 1947 to 2004

Irish Medicines Board (Miscellaneous Provisions) Act 2006 (3/2006), Part 5

Health (Repayment Scheme) Act 2006 (17/2006)

Hepatitis C Compensation Tribunal (Amendment) Act 2006 (22/2006), except s. 6

Health (Nursing Homes) (Amendment) Act 2007 (1/2007)

Health Act 2007 (23/2007)

Medical Practitioners Act 2007 (25/2007), s. 57(9) (citation only)

Health Act 2008 (21/2008)

Health (Miscellaneous Provisions) Act 2009 (25/2009), s. 64

Health (Amendment) Act 2010 (15/2010) (citation only)

Health (Amendment) (No. 2) Act 2010 (20/2010)

Child Care (Amendment) Act 2011 (19/2011), ss. 35 and 36 (citation only)

Health (Alteration of Criteria for Eligibility) Act 2013 (10/2013)

Health (Pricing and Supply of Medical Goods) Act 2013 (14/2013), s. 30 (citation only)

Health Service Executive (Governance) Act 2013 (23/2013)

Health (Alteration of Criteria for Eligibility) (No. 2) Act 2013 (42/2013) (citation only)

Local Government Reform Act (1/2014), the amendment to the Health (Fluoridation of Water Supplies) Act 1960 provided for in section 5 (6) and sch. 2, part 6.

Health Service Executive (Financial Matters) Act 2014 (17/2014)

Health (General Practitioner Service) Act 2014 (28/2014)

Health (General Practitioner Service) Act 2015 (19/2015)

Health (General Practitioner Service) Act 2018 (13/2018)

Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2019 (8/2019), Part 2

Health Service Executive (Governance) Act 2019 (17/2019), other than Part 3

Acts previously included in the group but now repealed are:

Health Act 1954 (23/1954)

Health and Mental Treatment Act 1957 (16/1957), s. 1

Health and Mental Treatment (Amendment) Act 1958 (37/1958), s.1

Health (Homes For Incapacitated Persons) Act 1964 (8/1964)

Health and Mental Treatment (Amendment) Act 1966 (2/1966), s. 1

Health (Mental Services) Act 1981 (17/1981)

Health (Family Planning) (Amendment) Act 1985 (4/1985)

Health (Amendment) Act 2004 (19/2004)

Industrial Development Acts 1986 to 2019 : this Act is one of a group of Acts included in this collective citation, to be construed together as one ( Industrial Development (Amendment) Act 2019 (46/2019), s. 6(2)). The Acts in this group are:

Industrial Development Act 1986 (9/1986)

Industrial Development (Amendment) Act 1991 (30/1991), in so far as it relates to the Industrial Development Act 1986

Industrial Development Act 1993 (19/1993)

Industrial Development Act 1995 (28/1995), insofar as it relates to the Industrial Development Acts 1986 to 1993

Industrial Development (Enterprise Ireland) Act 1998(34/1998), other than Part III insofar as it relates to the Legal Metrology Service, s. 35 and Part VIII

Industrial Development (Science Foundation Ireland) Act 2003 (30/2003)

Industrial Development Act 2006 (34/2006)

Industrial Development Act 2009 (11/2009)

Industrial Development (Science Foundation Ireland) (Amendment) Act 2013 (36/2013), other than ss. 7, 10

County Enterprise Boards (Dissolution) Act 2014 (4/2014)

Industrial Development (Forfás Dissolution) Act 2014 (13/2014), other than Part 7

Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2019 (8/2019), Part 3

Industrial Development (Amendment) Act 2019 (46/2019), other than s. 4

Protection of Employees (Employers’ Insolvency) Acts 1984 to 2019: this Act is one of a group of Acts included in this collective citation, to be construed together as one ( Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2019 (8/2020), s. 1(5)). The Acts in this group are:

Protection of Employees (Employers’ Insolvency) Act 1984 (21/1984)

Social Welfare Act 1990 (5/1990), s. 28

Worker Protection (Regular Part-Time Employees) Act 1991 (5/1991), in so far as it relates to the collectively cited Protection of Employees (Employers’ Insolvency) Acts 1984 and 1990 (repealed)

Protection of Employees (Part-Time Work) Act 2001 (45/2001), in so far as it relates to the collectively cited Protection of Employees (Employers’Insolvency) Acts 1984 and 1990

Industrial Relations (Miscellaneous Provisions) Act 2004 (4/2004), s. 17 and 17(3)

Industrial Relations (Amendment) Act 2012 (32/2012), s. 17

Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2019 (8/2019), Part 12

Extradition Acts 1965 to 2019 : this Act is one of a group of Acts included in this collective citation, to be construed together as one ( Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2019 (8/2019), s. 1(6)). The Acts in this group are:

Extradition Act 1965 (17/1965)

Extradition (European Convention on the Suppression of Terrorism) Act 1987 (1/1987)

Extradition (Amendment) Act 1987 (25/1987)

Extradition (Amendment) Act 1994 (6/1994)

Extradition (European Union Conventions) Act 2001 (49/2001)

European Arrest Warrant (Application to Third Countries and Amendment) and Extradition (Amendment) Act 2012 (30/2012), Part 4

Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2019 (8/2019), Part 13

Annotations

This Revised Act is annotated and includes textual and non-textual amendments, statutory instruments made pursuant to the Act and previous affecting provisions.

An explanation of how to read annotations is available at

www.lawreform.ie/annotations.

Material not updated in this revision

Where other legislation is amended by this Act, those amendments may have been superseded by other amendments in other legislation, or the amended legislation may have been repealed or revoked. This information is not represented in this revision but will be reflected in a revision of the amended legislation if one is available.

Where legislation or a fragment of legislation is referred to in annotations, changes to this legislation or fragment may not be reflected in this revision but will be reflected in a revision of the legislation referred to if one is available.

A list of legislative changes to any Act, and to statutory instruments from 1972, may be found linked from the page of the Act or statutory instrument at

www.irishstatutebook.ie.

Acts which affect or previously affected this revision

Industrial Development (Amendment) Act 2019 (46/2019)

All Acts up to and including Consumer Insurance Contracts Act 2019 (53/2019), enacted 26 December 2019, were considered in the preparation of this revision.

Statutory instruments which affect or previously affected this revision

Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2019 (Part 15) (Commencement) Order 2020 (S.I. No. 28 of 2020)

Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2019 (Part 14) (Commencement) Order 2019 (S.I. No. 346 of 2019)

Withdrawal Of The United Kingdom From The European Union (Consequential Provisions) Act 2019 (Part 1) (Commencement) Order 2019 (S.I. No. 280 of 2019)

All statutory instruments up to and including Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2019 (Part 15) (Commencement) Order 2020 (S.I. No. 28 of 2020), made 31 January 2020, were considered in the preparation of this revision.


Number 8 of 2019


Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2019

REVISED

Updated to 31 January 2020


CONTENTS

PART 1

Preliminary and General

1. Short title, collective citations and construction

2. Commencement

3. Expenses

PART 2

Arrangements in relation to health services

4. Arrangements in relation to health services

PART 3

Amendment of Industrial Development Acts 1986 to 2014

5. Definition (Part 3) (Repealed)

6. Amendment of Act of 1986 (Repealed)

7. Amendment of Industrial Development (Enterprise Ireland) Act 1998 (Repealed)

8. Report on the provision of supports to maintain and grow employment (Repealed)

PART 4

Arrangements in relation to Electricity and Fluorinated Greenhouse Gases

Chapter 1

Amendment of Electricity Regulation Act 1999

9. Supplementary power to modify licence conditions

Chapter 2

Qualification to carry out activity relating to fluorinated greenhouse gases

10. Interpretation

11. Equivalent certification, equivalent training attestation relating to individuals

12. Equivalent certification relating to companies

PART 5

Amendment of Student Support Act 2011

13. Definition (Part 5)

14. Amendment of section 2 of Act of 2011

15. Amendment of section 7 of Act of 2011

16. Amendment of section 8 of Act of 2011

17. Amendment of section 14 of Act of 2011

18. Operation of section 14 of Act of 2011 (prescribing of certain matters)

19. Free Fees Initiative

PART 6

Taxation

Chapter 1

Definitions

20. Definitions (Part 6)

Chapter 2

Income Tax

21. Amendment of section 42 of Act of 1997

22. Amendment of section 128D of Act of 1997

23. Amendment of section 128F of Act of 1997

24. Amendment of section 191 of Act of 1997

25. Amendment of section 192B of Act of 1997

26. Amendment of section 195 of Act of 1997

27. Amendment of section 208A of Act of 1997

28. Amendment of section 208B of Act of 1997

29. Amendment of section 244 of Act of 1997

30. Amendment of section 244A of Act of 1997

31. Amendment of section 470 of Act of 1997

32. Amendment of section 472B of Act of 1997

33. Amendment of section 472BA of Act of 1997

34. Amendment of section 473A of Act of 1997

35. Amendment of section 480A of Act of 1997

36. Amendment of section 489 of Act of 1997

37. Amendment of section 490 of Act of 1997

38. Amendment of section 770 of Act of 1997

39. Amendment of section 772 of Act of 1997

40. Amendment of section 772A of Act of 1997

41. Amendment of section 784 of Act of 1997

42. Amendment of section 784A of Act of 1997

43. Amendment of section 785(1A) of Act of 1997

44. Amendment of section 787M of Act of 1997

45. Amendment of section 790B of Act of 1997

46. Amendment of section 806 of Act of 1997

Chapter 3

Corporation Tax

47. Amendment of section 243 of Act of 1997

48. Amendment of sections 410 and 411 of Act of 1997

49. Amendment of section 438 of Act of 1997

50. Amendment of section 486C of Act of 1997

51. Amendment of section 615 of Act of 1997

52. Amendment of section 766 of Act of 1997

Chapter 4

Capital Gains Tax

53. Amendment of section 541C of Act of 1997

54. Amendment of section 604A of Act of 1997

Chapter 5

Value-Added Tax

55. Amendment of section 53 of Act of 2010

56. Insertion of section 53A into Act of 2010

57. Amendment of section 56 of Act of 2010

58. Amendment of section 58 of Act of 2010

59. Amendment of section 120 of Act of 2010

Chapter 6

Stamp Duties

60. Amendment of section 75 of Act of 1999

61. Amendment of section 75A of Act of 1999

62. Amendment of section 80 of Act of 1999

63. Amendment of section 80A of Act of 1999

64. Amendment of section 124B of Act of 1999

65. Amendment of section 125 of Act of 1999

Chapter 7

Capital Acquisitions Tax

66. Amendment of section 89 of Capital Acquisitions Tax Consolidation Act 2003

Chapter 8

Excise

67. Amendment of section 104 of Finance Act 2001

PART 7

Financial Services: Settlement Finality

68. Interpretation (Part 7)

69. Temporary designation of relevant arrangement

70. Designation of relevant arrangement

71. Rules applicable to arrangement to which section 69 or 70 applies

PART 8

Financial Services: Amendment of European Union (Insurance and Reinsurance) Regulations 2015 and European Union (Insurance Distribution) Regulations 2018

72. Interpretation (Part 8)

73. Amendment of Regulations of 2015

74. Amendment of Regulations of 2018

PART 9

Amendment of Harbours Act 1996

75. Definition (Part 9)

76. Amendment of section 72 of Act of 1996

77. Amendment of Sixth Schedule to Act of 1996

PART 10

Third Country Bus Services

78. Definition (Part 10)

79. Continuation of international carriage of passengers by road

80. Amendment of Dublin Transport Authority Act 2008

81. Amendment of section 2 of Act of 2009

82. Part 2A of Act of 2009

PART 11

Amendment of Social Welfare Consolidation Act 2005

83. Definition (Part 11)

84. Amendment of section 287 of Act of 2005

85. Consequential amendments to Act of 2005

PART 12

Amendment of Protection of Employees (Employers’ Insolvency) Act 1984

86. Definition (Part 12)

87. Amendment of section 1 of Act of 1984

88. Amendment of section 4 of Act of 1984

89. Amendment of section 7 of Act of 1984

90. Transfer of personal data in relation to employers insolvent in United Kingdom

PART 13

Amendment of Extradition Act 1965

91. Definition (Part 13)

92. Amendment of section 4 of Act of 1965

93. Irish citizens

94. Amendment of section 23 of Act of 1965

PART 14

Immigration

95. Amendment of Immigration Act 1999

96. Amendment of section 5 of Immigration Act 2003

97. Application for visa: taking of fingerprints

PART 15

Miscellaneous

98. Interpretation of reference to Member State in enactments in certain circumstances



Number 8 of 2019


WITHDRAWAL OF THE UNITED KINGDOM FROM THE EUROPEAN UNION (CONSEQUENTIAL PROVISIONS) ACT 2019

REVISED

Updated to 31 January 2020


An Act to make provision for certain matters consequent on the withdrawal of the United Kingdom from membership of the European Union, and—

A. in the event of that withdrawal occurring without an agreement between the United Kingdom and the European Union under Article 50 of the Treaty on European Union setting out the arrangements for such withdrawal, to make exceptional provision, in the public interest and having regard to the Common Travel Area between the State and the United Kingdom, to reduce the possibility of a serious disturbance in the economy of the State and in the sound functioning of a number of markets, sectors and fields in the State as a result of withdrawal and to mitigate, where practicable, the effects of such a disturbance should it occur in those circumstances, and

B. in the event of that withdrawal occurring in circumstances where there is an agreement (setting out the arrangements for such withdrawal) between the United Kingdom and the European Union under Article 50 of the Treaty on European Union, to adapt references in enactments to a Member State of the European Union so that those references include or continue to include, in so far as is necessary to give effect to the terms of such agreement, references to the United Kingdom,

and, for those purposes, to amend certain enactments;

And to amend the Immigration Act 1999, the Immigration Act 2003 and the Immigration Act 2004 to make further provision in relation to the entry into, and removal from, the State of persons;

And to provide for related matters.

[17 th March, 2019]

Be it enacted by the Oireachtas as follows: