AI-assisted research summary: This Act amends several finance, tax, excise, stamp duty, welfare, and related laws.
Finance (Covid-19 and Miscellaneous Provisions) Act 2022 Permanent Page URL View by Section Amharc de réir Ailt View Full Act Amharc ar an Acht Iomlán Bill History Stair Bille Commencement, Amendments, SIs made under the Act Tosach Feidhme, Leasuithe, IRà arna ndéanamh faoin Acht Open PDF Oscail PDF Priontáil an tAcht Iomlán Previous Section Alt Roimhe Next Section An Chéad Alt Eile Priontáil an tAlt 2022 FINANCE (COVID-19 AND MISCELLANEOUS PROVISIONS) ACT 2022 1. Definitions 2. Amendment of section 28B of Act of 2020 3. Exemption in respect of Pandemic Special Recognition Payment 4. Amendment of section 485 of Act of 1997 5. Amendment of section 991B of Act of 1997 6. Amendment of section 1080B of Act of 1997 7. Amendment of section 46 of Value-Added Tax Consolidation Act 2010 8. Amendment of section 114B of Value-Added Tax Consolidation Act 2010 9. Amendment of section 17C of Social Welfare Consolidation Act 2005 10. Amendment of section 28C of Act of 2020 11. Amendment of section 28D of Act of 2020 12. Amendment of Schedule 2 to Finance Act 1999 13. Waiver of excise duty on special exemption orders 14. Repayment of stamp duty on cost rental dwellings 15. Tax treatment of certain payments to holders of sea-fishing boat licences 16. Funding of Central Bank of Ireland - anti-money laundering functions 17. Short title Affordable Housing Act 2021 (No. 25) Emergency Measures in the Public Interest (Covid-19) Act 2020 (No. 2) Finance Act 1980 (No. 14) Finance Act 1999 (No. 2) Fisheries (Amendment) Act 2003 (No. 21) Health Act 1947 (No. 28) Intoxicating Liquor Act 1927 (No. 15) Sea-Fisheries and Maritime Jurisdiction Act 2006 (No. 8) Social Welfare Consolidation Act 2005 (No. 26) Stamp Duties Consolidation Act 1999 (No. 31) Taxes Consolidation Act 1997 (No. 39) Value-Added Tax Consolidation Act 2010 (No. 31) 2022 FINANCE (COVID-19 AND MISCELLANEOUS PROVISIONS) ACT 2022 An Act to provide for the imposition, repeal, remission, alteration and regulation of taxation, of stamp duties and of duties relating to excise; to otherwise make further provision in connection with finance; to make provision for the exemption from income tax of the payment generally referred to and commonly known as the Pandemic Special Recognition Payment and for that purpose to amend the Taxes Consolidation Act 1997 ; to make provision for supports to employers and certain businesses and for that purpose to amend Part 7 of the Emergency Measures in the Public Interest (Covid-19) Act 2020 , the Taxes Consolidation Act 1997 , the Social Welfare Consolidation Act 2005 and the Value-Added Tax Consolidation Act 2010 ; to provide for the repayment of stamp duty on cost rental dwellings and for that purpose to amend the Stamp Duties Consolidation Act 1999 ; to provide for the waiver of excise duty charged on certain special exemption orders granted under section 5 of the Intoxicating Liquor Act 1927 ; to provide for the tax treatment of certain payments to holders of sea-fishing boat licences arising under a scheme to be established by the Minister for Agriculture, Food and the Marine pursuant to Regulation (EU) 2021/1755 of the European Parliament and of the Council of 6 October 2021 and for that purpose to amend the Taxes Consolidation Act 1997 ; to provide for cost recovery mechanisms in relation to the Central Bank of Ireland, as operator of two beneficial ownership registers; and to provide for related matters. nd Jun e, 2022] Be it enacted by the Oireachtas as follows: OJ No. L 357, 8.10.2021, p. 1