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
CONTENTS
Preliminary and General
1. Short title, collective citations and construction
Arrangements in relation to health services
4. Arrangements in relation to health services
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 Definition (Part 3) (Repealed)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 Amendment of Act of 1986 (Repealed)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 Amendment of Industrial Development (Enterprise Ireland) Act 1998 (Repealed)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 Report on the provision of supports to maintain and grow employment (Repealed)
Arrangements in relation to Electricity and Fluorinated Greenhouse Gases
Amendment of Electricity Regulation Act 1999
9. Supplementary power to modify licence conditions
Qualification to carry out activity relating to fluorinated greenhouse gases
11. Equivalent certification, equivalent training attestation relating to individuals
12. Equivalent certification relating to companies
Amendment of Student Support Act 2011
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)
Taxation
Definitions
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
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
Capital Gains Tax
53. Amendment of section 541C of Act of 1997
54. Amendment of section 604A of Act of 1997
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
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
Capital Acquisitions Tax
66. Amendment of section 89 of Capital Acquisitions Tax Consolidation Act 2003
Excise
67. Amendment of section 104 of Finance Act 2001
Financial Services: Settlement Finality
69. Temporary designation of relevant arrangement
70. Designation of relevant arrangement
71. Rules applicable to arrangement to which section 69 or 70 applies
Financial Services: Amendment of European Union (Insurance and Reinsurance) Regulations 2015 and European Union (Insurance Distribution) Regulations 2018
73. Amendment of Regulations of 2015
74. Amendment of Regulations of 2018
Amendment of Harbours Act 1996
76. Amendment of section 72 of Act of 1996
77. Amendment of Sixth Schedule to Act of 1996
Third Country Bus Services
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
Amendment of Social Welfare Consolidation Act 2005
84. Amendment of section 287 of Act of 2005
85. Consequential amendments to Act of 2005
Amendment of Protection of Employees (Employers’ Insolvency) Act 1984
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
Amendment of Extradition Act 1965
92. Amendment of section 4 of Act of 1965
94. Amendment of section 23 of Act of 1965
Immigration
95. Amendment of Immigration Act 1999
96. Amendment of section 5 of Immigration Act 2003
97. Application for visa: taking of fingerprints
Miscellaneous
98. Interpretation of reference to Member State in enactments in certain circumstances
Acts Referred to
Building Societies Act 1989 (No. 17)
Capital Acquisitions Tax Consolidation Act 2003 (No. 1)
Central Bank Act 1942 (No. 22)
Companies Act 2014 (No. 38)
Customs Act 2015 (No. 18)
Dublin Transport Authority Act 2008 (No. 15)
Electricity Regulation Act 1999 (No. 23)
European Communities Act 1972 (No. 27)
Extradition Act 1965 (No. 17)
Extradition Acts 1965 to 2012
Finance Act 2001 (No. 7)
Harbours Act 1996 (No. 11)
Health Act 1970 (No. 1)
Health Acts 1947 to 2018
Immigration Act 1999 (No. 22)
Immigration Act 2003 (No. 26)
Immigration Act 2004 (No. 1)
Industrial Development (Enterprise Ireland) Act 1998 (No. 34)
Industrial Development Act 1986 (No. 9)
Industrial Development Act 1995 (No. 28)
Industrial Development Acts 1986 to 2014
International Protection Act 2015 (No. 66)
Interpretation Act 2005 (No. 23)
National Transport Authority Acts 2008 to 2016
Pensions Act 1990 (No. 25)
Protection of Employees (Employers’ Insolvency) Act 1984 (No. 21)
Protection of Employees (Employers’ Insolvency) Acts 1984 to 2012
Public Transport Regulation Act 2009 (No. 37)
Refugee Act 1996 (No. 17)
Road Traffic Acts 1961 to 2018
Road Traffic and Transport Act 2006 (No. 28)
Road Transport Act 1978 (No. 8)
Social Welfare Consolidation Act 2005 (No. 26)
Stamp Duties Consolidation Act 1999 (No. 31)
Student Support Act 2011 (No. 4)
Taxes Consolidation Act 1997 (No. 39)
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.
[17th March, 2019]
Be it enacted by the Oireachtas as follows: