PART 7

Miscellaneous

Interpretation (Part 7).

119 .— In this Part “ Principal Act ” means the Taxes Consolidation Act 1997 .

Amendment of section 1001 (liability to tax, etc. of holder of fixed charge on book debts of company) of Principal Act.

120 .— With effect from the passing of this Act, section 1001 of the Principal Act is amended by substituting the following for paragraph (c) of subsection (3):

“(c) where within 21 days of the creation of the fixed charge the holder of the fixed charge furnishes in writing to the Revenue Commissioners the following details in relation to the charge:

(i) the name of the company on whose book debts the charge has been created;

(ii) the registration number of the company as issued by the Companies Registration Office to that company;

(iii) the tax registration number of the company as issued by the Revenue Commissioners to that company;

(iv) the date the fixed charge was created; and

(v) the name and address of the holder of the fixed charge;

to any relevant amount which the company was liable to pay before the date on which the holder is notified in writing by the Revenue Commissioners in accordance with paragraph (a).”.

Amendment of provisions relating to interest on repayments.

121 .— (1) Subsection (2) of section 865A (inserted by the Finance Act 2003 ) of the Principal Act is amended by substituting “93 days” for “6 months”.

(2) Subsection (3) of section 21A (inserted by the Finance Act 2003 ) of the Value-Added Tax Act 1972 is amended by substituting “93 days” for “six months” in both places where it occurs.

(3) Subsection (3) of section 105D (inserted by the Finance Act 2003 ) of the Finance Act 2001 is amended by substituting “93 days” for “6 months” and “93 day period” for “6 month period”.

(4) Paragraph (a) of the definition of “relevant date” in subsection (1) of section 57 (amended by the Finance Act 2003 ) of the Capital Acquisitions Tax Consolidation Act 2003 is amended by substituting “93 days” for “183 days”.

(5) Paragraph (a) of the definition of “relevant date” in subsection (1) of section 159B (inserted by the Finance Act 2003 ) of the Stamp Duties Consolidation Act 1999 is amended by substituting “93 days” for “183 days”.

(6) This section applies to interest payable under—

(a) section 865A of the Principal Act,

(b) section 21A of the Value-Added Tax Act 1972 ,

(c) section 105D of the Finance Act 2001 ,

(d) section 57 of the Capital Acquisitions Tax Consolidation Act 2003 , or

(e) section 159B of the Stamp Duties Consolidation Act 1999 ,

on repayments to which those sections apply made on or after the passing of this Act.

Amendment of section 1003A (payment of tax by means of donation of heritage property to an Irish heritage trust) of Principal Act.

122 .— (1) Section 1003A of the Principal Act is amended by inserting the following after subsection (11):

“(11A) (a) In the event that Fota House in County Cork is acquired by the Trust, either by way of a relevant gift under this section or otherwise, and the collection referred to in paragraph (b) is acquired by the Trust by way of gift, relief under this section shall, subject to paragraphs (c) and (d), be granted in respect of the collection on the basis that Fota House was acquired by the Trust by way of a relevant gift and the collection formed part of the contents of the building.

(b) The collection referred to in this paragraph (in this subsection referred to as the ‘ collection ’) is a collection—

(i) of either or both Irish paintings and furniture which was displayed in Fota House in the period 1983 to 1990,

(ii) which is to be housed by the Trust in Fota House, and

(iii) in respect of which the Minister, after consulting with such person (if any) in the matter as the Minister may deem to be necessary, is satisfied that the collection is important to establishing the aesthetic context of Fota House.

(c) This subsection shall not apply unless the collection is gifted to the Trust before the end of 2007.

(d) Relief under this section, in respect of the market value of the collection as determined in accordance with subsection (3), shall, where this subsection applies, be granted to the person making the gift to the Trust of the collection, notwithstanding that that person is not the person from whom Fota House was acquired by the Trust.”.

(2) Section 1003A of the Principal Act, as amended by subsection (1), applies as respects the year of assessment 2007 as if in subsection (2)(d) “€10,000,000” were substituted for “€6,000,000”.

Amendment of Part 38 (returns of income and gains, other obligations and returns, and revenue powers) of Principal Act.

123 .— The Principal Act is amended in Part 38—

(a) in section 888—

(i) in subsection (2)(e) by inserting the following after subparagraph (ii):

“(iia) the tax reference number of every such person,”,

and

(ii) by inserting the following after subsection (2):

“(3) (a) In this section ‘ tax reference number ’ means—

(i) in the case of an individual, the individual’s Personal Public Service Number within the meaning of section 262 of the Social Welfare Consolidation Act 2005 , and

(ii) in the case of any other person, the reference number stated on any return form of income or profits, or notice of assessment, issued to that person by the Revenue Commissioners.

(b) Where a payment, either in the nature of or for the purpose of rent or rent subsidy in relation to any premises, is to be made by any body referred to in subsection (2)(e), that body shall request from every person to whom that premises belongs that the person furnish to the body—

(i) the person’s tax reference number, or

(ii) where the person does not have a tax reference number, confirmation to that effect,

before the day on which the payment is to be made.

(c) A person to whom paragraph (b) relates shall comply with the request in a manner so as to enable the body to have that information before the day the payment is to be made.

(d) Where in making a return for the purposes of subsection (2)(e), the body is unable to provide the information required by subparagraph (iia) of that subsection in respect of a person because the person failed to furnish the information in accordance with paragraph (b), then the body shall, unless it can otherwise duly provide the information, state that it cannot provide the information so required.”,

(b) in section 898A by deleting “the Revenue Commissioners may require.” and substituting “the Revenue Commissioners may require and in the case of such returns or information referred to in paragraphs (d) and (e) of section 888(2) and in sections 891, 892 and 898, where the Revenue Commissioners so require, in an electronic format approved by them.”,

(c) in section 910 by inserting the following after subsection (2):

“(3) Where information is to be provided to the Revenue Commissioners in accordance with subsection (1) it shall be provided, where the Revenue Commissioners so require, in an electronic format approved by them.”,

and

(d) in section 914 by inserting the following after subsection (7):

“(8) Where a return is required to be made under this section, it shall be made, where the Revenue Commissioners so require, in an electronic format approved by the Revenue Commissioners.”.

Amendment of Chapter 4 (revenue powers) of Part 38 of Principal Act.

124 .— The Principal Act is amended in Chapter 4 of Part 38—

(a) in section 905(2)—

(i) by substituting the following for paragraph (e):

“(e) An authorised officer shall not, without the consent of the occupier, enter any premises, or that portion of any premises, which is occupied wholly and exclusively as a private residence, except on production by the officer of a warrant issued under subsection (2A).”,

and

(ii) by deleting paragraph (f),

(b) in section 905(2A)(c) by deleting “or for the purpose of any criminal proceedings”, and

(c) by inserting the following after section 908B:

“Search warrants.

908C.— (1) In this section—

‘ the Acts ’ means the Waiver of Certain Tax, Interest and Penalties Act 1993 together with the meaning assigned to it in section 1078(1);

‘ authorised officer ’ means an officer of the Revenue Commissioners authorised by them in writing to exercise the powers conferred by this section;

‘ commission ’, in relation to an offence, includes an attempt to commit the offence;

‘ computer ’ includes any electronic device capable of performing logical or arithmetical operations on data in accordance with a set of instructions;

‘ computer at the place which is being searched ’, includes any other computer, whether at that place or at any other place, which is lawfully accessible by means of that computer;

‘ information in non-legible form ’ means information which is kept (by electronic means or otherwise) on microfilm, microfiche, magnetic tape or disk or in any other non-legible form;

‘ material ’ means any books, documents, records or other things (including a computer);

‘ offence ’ means an offence under the Acts;

‘ place ’ includes any building (or part of a building), dwelling, vehicle, vessel, aircraft or hovercraft and any other place whatsoever;

‘ record ’ includes any information in non-legible form which is capable of being reproduced in a permanently legible form.

(2) If a judge of the District Court is satisfied by information given on oath by an authorised officer that there are reasonable grounds for suspecting—

(a) that an offence is being, has been or is about to be committed, and

(b) (i) that material which is likely to be of value (whether by itself or together with other information) to the investigation of the offence, or

(ii) that evidence of, or relating to the commission of, the offence,

is to be found in any place,

the judge may issue a warrant for the search of that place, and of any thing and any persons, found there.

(3) A warrant issued under this section shall be expressed and shall operate to authorise the authorised officer, accompanied by such other named officers of the Revenue Commissioners and such other named persons as the authorised officer considers necessary—

(a) to enter, at any time or times within one month from the date of issuing of the warrant (if necessary by the use of reasonable force), the place named in the warrant,

(b) to search, or cause to be searched, that place and any thing and any persons, found there, but no person shall be searched except by a person of the same sex unless express or implied consent is given,

(c) to require any person found there—

(i) to give his or her name, home address and occupation to the authorised officer, and

(ii) to produce to the authorised officer any material which is in the custody or possession of that person,

(d) to examine, seize and retain (or cause to be examined, seized and retained) any material found there, or in the possession of a person present there at the time of the search, which the authorised officer reasonably believes—

(i) is likely to be of value (whether by itself or together with other information) to the investigation of the offence, or

(ii) to be evidence of, or relating to the commission of, the offence, and

(e) to take any other steps which may appear to the authorised officer to be necessary for preserving any such material and preventing interference with it.

(4) The authority conferred by subsection (3)(d) to seize and retain (or to cause to be seized and retained) any material includes—

(a) in the case of books, documents or records, authority to make and retain a copy of the books, documents or records, and

(b) where necessary, authority to seize and, for as long as necessary, retain, any computer or other storage medium in which records are kept and to copy such records.

(5) An authorised officer acting under the authority of a warrant issued under this section may—

(a) operate any computer at the place which is being searched or cause any such computer to be operated by a person accompanying the authorised officer, and

(b) require any person at that place who appears to the authorised officer to be in a position to facilitate access to the information held in any such computer or which can be accessed by the use of that computer—

(i) to give to the authorised officer any password necessary to operate it,

(ii) otherwise to enable the authorised officer to examine the information accessible by the computer in a form in which the information is visible and legible, or

(iii) to produce the information in a form in which it can be removed and in which it is, or can be made, visible and legible.

(6) A person who—

(a) obstructs or attempts to obstruct the exercise of a right of entry and search conferred by virtue of a warrant issued under this section,

(b) obstructs the exercise of a right so conferred to examine, seize and retain material,

(c) fails to comply with a requirement under subsection (3)(c) or gives to the authorised officer a name, address or occupation that is false or misleading, or

(d) fails to comply with a requirement under subsection (5)(b),

is guilty of an offence and is liable on summary conviction to a fine not exceeding €3,000 or imprisonment for a term not exceeding 6 months or to both the fine and the imprisonment.

(7) Where an authorised officer enters, or attempts to enter, any place in the execution of a warrant issued under subsection (2), the authorised officer may be accompanied by a member or members of the Garda Síochána, and any such member may arrest without warrant any person who is committing an offence under subsection (6) or whom the member suspects, with reasonable cause, of having done so.

(8) Any material which is seized under subsection (3) which is required for the purposes of any legal proceedings by an officer of the Revenue Commissioners or for the purpose of any criminal proceedings, may be retained for so long as it is reasonably required for the purposes aforesaid.

Order to produce evidential material.

908D.— (1) In this section—

‘ the Acts ’ means the Waiver of Certain Tax, Interest and Penalties Act 1993 together with the meaning assigned to it in section 1078(1);

‘ authorised officer ’ means an officer of the Revenue Commissioners authorised by them in writing to exercise the powers conferred by this section;

‘ commission ’, in relation to an offence, includes an attempt to commit the offence;

‘ computer ’ includes any electronic device capable of performing logical or arithmetical operations on data in accordance with a set of instructions;

‘ information in non-legible form ’ means information which is kept (by electronic means or otherwise) on microfilm, microfiche, magnetic tape or disk or in any other non-legible form;

‘ material ’ means any books, documents, records or other things (including a computer);

‘ offence ’ means an offence under the Acts;

‘ record ’ includes any information in non-legible form which is capable of being reproduced in a permanently legible form.

(2) If a judge of the District Court is satisfied by information given on oath by an authorised officer that there are reasonable grounds for suspecting—

(a) that an offence is being, has been or is about to be committed, and

(b) that material—

(i) which is likely to be of value (whether by itself or together with other information) to the investigation of the offence, or

(ii) which constitutes evidence of, or relating to the commission of, the offence,

is in the possession or control of a person specified in the application,

the judge may order that the person shall—

(I) produce the material to the authorised officer for the authorised officer to take away, or

(II) give the authorised officer access to it,

either immediately or within such period as the order may specify.

(3) Where the material consists of or includes records contained in a computer, the order shall have effect as an order to produce the records, or to give access to them, in a form in which they are visible and legible and in which they can be taken away.

(4) An order under this section—

(a) in so far as it may empower an authorised officer to take away books, documents or records, or to be given access to them, shall also have effect as an order empowering the authorised officer to take away a copy of the books, documents or, as the case may be, records (and for that purpose the authorised officer may, if necessary, make a copy of them),

(b) shall not confer any right to production of, or access to, any document subject to legal privilege, and

(c) shall have effect notwithstanding any other obligation as to secrecy or other restriction on disclosure of information imposed by statute or otherwise.

(5) Any material taken away by an authorised officer under this section may be retained by the authorised officer for use as evidence in any criminal proceedings.

(6) (a) Information contained in books, documents or records which were produced to an authorised officer, or to which an authorised officer was given access, in accordance with an order under this section, shall be admissible in any criminal proceedings as evidence of any fact therein of which direct oral evidence would be admissible unless the information—

(i) is privileged from disclosure in such proceedings,

(ii) was supplied by a person who would not be compellable to give evidence at the instance of the prosecution,

(iii) was compiled for the purposes of, or in contemplation of, any—

(I) criminal investigation,

(II) investigation or inquiry carried out pursuant to or under any enactment,

(III) civil or criminal proceedings, or

(IV) proceedings of a disciplinary nature,

or unless the requirements of the provisions mentioned in paragraph (b) are not complied with.

(b) References in sections 7 (notice of documentary evidence to be served on accused), 8 (admission and weight of documentary evidence) and 9 (admissibility of evidence as to credibility of supplier of information) of the Criminal Evidence Act 1992 to a document or information contained in it shall be construed as including references to books, documents and records mentioned in paragraph (a) and the information contained in them, and those provisions shall have effect accordingly with any necessary modifications.

(7) A judge of the District Court may, on the application of an authorised officer, or of any person to whom an order under this section relates, vary or discharge the order.

(8) A person who without reasonable excuse fails or refuses to comply with an order under this section is guilty of an offence and liable on summary conviction to a fine not exceeding €3,000 or imprisonment for a term not exceeding 6 months or to both the fine and the imprisonment.”.

Amendment of section 1003 (payment of tax by means of donation of heritage items) of Principal Act.

125 .— Section 1003 of the Principal Act is amended in subsection (1)(a)—

(a) in the definition of “approved body” by inserting the following after subparagraph (iv):

“(iva) the Crawford Art Gallery Cork Limited,”,

and

(b) in the definition of “selection committee” by inserting the following after subparagraph (vi):

“(via) the Director of the Crawford Art Gallery Cork Limited,”.

Amendment of section 1078 (revenue offences) of Principal Act.

126 .— Section 1078 of the Principal Act is amended by inserting the following after subsection (1A):

“(1B) A person is guilty of an offence under this section if he or she, with the intention to deceive—

(a) purports to be, or

(b) makes any statement, or otherwise acts in a manner, that would lead another person to believe that he or she is,

an officer of the Revenue Commissioners.”.

Customs Acts: designation of secure premises for keeping of detained or seized goods.

127 .— Any thing detained or seized under the Customs Acts may, in addition to being duly kept by an officer of the Revenue Commissioners, also be kept in any secure premises or place designated by the Revenue Commissioners for such purpose, and the Revenue Commissioners may designate a premises or place under the control of a person contracted to them for such purpose.

Miscellaneous technical amendments in relation to tax.

128 .— The enactments specified in Schedule 4 —

(a) are amended to the extent and in the manner specified in paragraphs 1 to 5 of that Schedule, and

(b) apply and come into operation in accordance with paragraph 6 of that Schedule.

Care and management of taxes and duties.

129 .— All taxes and duties imposed by this Act are placed under the care and management of the Revenue Commissioners.

Short title, construction and commencement.

130 .— (1) This Act may be cited as the Finance Act 2007 .

(2) Part 1 shall be construed together with—

(a) in so far as it relates to income tax, the Income Tax Acts,

(b) in so far as it relates to corporation tax, the Corporation Tax Acts, and

(c) in so far as it relates to capital gains tax, the Capital Gains Tax Acts.

(3) Part 2 in so far as it relates to duties of excise, shall be construed together with the statutes which relate to those duties and to the management of those duties.

(4) Part 3 shall be construed together with the Value-Added Tax Acts 1972 to 2006 and may be cited together with those Acts as the Value-Added Tax Acts 1972 to 2007.

(5) Part 4 shall be construed together with the Stamp Duties Consolidation Act 1999 and the enactments amending or extending that Act.

(6) Part 5 shall be construed together with the Capital Acquisitions Tax Consolidation Act 2003 and the enactments amending or extending that Act.

(7) Part 6 shall be construed together with Part VI of the Finance Act 1983 and the enactments amending or extending that Part.

(8) Part 7 in so far as it relates to—

(a) income tax, shall be construed together with the Income Tax Acts,

(b) corporation tax, shall be construed together with the Corporation Tax Acts,

(c) capital gains tax, shall be construed together with the Capital Gains Tax Acts,

(d) customs, shall be construed together with the Customs Acts,

(e) duties of excise, shall be construed together with the statutes which relate to duties of excise and the management of those duties,

(f) value-added tax, shall be construed together with the Value-Added Tax Acts 1972 to 2007,

(g) stamp duty, shall be construed together with the Stamp Duties Consolidation Act 1999 and the enactments amending or extending that Act,

(h) residential property tax, shall be construed together with Part VI of the Finance Act 1983 and the enactments amending or extending that Part, and

(i) gift tax or inheritance tax, shall be construed together with the Capital Acquisitions Tax Consolidation Act 2003 and the enactments amending or extending that Act.

(9) Except where otherwise expressly provided in Part 1 , that Part is deemed to have come into force and takes effect as on and from 1 January 2007.

(10) Except where otherwise expressly provided for, where a provision of this Act is to come into operation on the making of an order by the Minister for Finance, that provision shall come into operation on such day or days as the Minister for Finance shall appoint either generally or with reference to any particular purpose or provision and different days may be so appointed for different purposes or different provisions.