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Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2020

In short

This law, the Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2020, addresses various legal and administrative changes in Ireland due to the United Kingdom's departure from the European Union. It aims to adapt Irish law to account for the UK's new status as a non-EU country.

What it regulates

Who it concerns

Key points

Legal text

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  3. s)or rangeBliain nó blianta nó raon TypeCineál All Legislation Acts Statutory Instruments Advanced SearchCuardach Casta HomeBaile ActsAchtanna 2020 Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2020 Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2020 Permanent Page URL View by SectionAmharc de réir Ailt View Full ActAmharc ar an Acht Iomlán Bill History Stair Bille Commencement, Amendments, SIs made under the Act Tosach Feidhme, Leasuithe, IRí arna ndéanamh faoin Acht Open PDFOscail PDF Print Full ActPriontáil an tAcht Iomlán Number 23 of 2020 WITHDRAWAL OF THE UNITED KINGDOM FROM THE EUROPEAN UNION (CONSEQUENTIAL PROVISIONS) ACT 2020 CONTENTS PART 1 Preliminary and General Section 1. Short title, collective citations and construction 2. Commencement 3. Expenses 4. Repeals PART 2 Arrangements in relation to Health Services 5. Arrangements in relation to health services PART 3 Reimbursement of Medical Expenses 6. Definitions and application (Part 3) 7. Reimbursement of expenses incurred by eligible persons in respect of necessary medical treatment 8. Regulations 9. Administrative arrangements between Executive and competent institutions 10. Executive may have regard to certain decisions of Administrative Commission 11. Review of operation of Part 3 PART 4 Amendment of Companies Act 2014 12. Amendment of Companies Act 2014 PART 5 Amendment of Employment Permits Act 2006 13. Amendment of section 10 of Employment Permits Act 2006 PART 6 Qualification to Carry Out Activity Relating to Fluorinated Greenhouse Gases 14. Interpretation (Part 6) 15. Certification and training attestation relating to individuals PART 7 Amendment of Student Support Act 2011 16. Definition (Part 7) 17. Amendment of section 2 of Act of 2011 18. Amendment of section 7 of Act of 2011 19. Amendment of section 8 of Act of 2011 20. Amendment of section 14 of Act of 2011 21. Operation of section 14 of Act of 2011 (prescribing of certain matters) PART 8 Taxation Chapter 1 Definitions 22. Definitions (Part 8) Chapter 2 Income Tax 23. Amendment of section 42 of Act of 1997 24. Amendment of section 128D of Act of 1997 25. Amendment of section 128F of Act of 1997 26. Amendment of section 191 of Act of 1997 27. Amendment of section 192BA of Act of 1997 28. Amendment of section 192F of Act of 1997 29. Amendment of section 195 of Act of 1997 30. Amendment of section 208A of Act of 1997 31. Amendment of section 208B of Act of 1997 32. Amendment of section 244 of Act of 1997 33. Amendment of section 244A of Act of 1997 34. Amendment of section 470 of Act of 1997 35. Amendment of section 472B of Act of 1997 36. Amendment of section 472BA of Act of 1997 37. Amendment of section 473A of Act of 1997 38. Amendment of section 480A of Act of 1997 39. Amendment of section 489 of Act of 1997 40. Amendment of section 490 of Act of 1997 41. Amendment of section 770 of Act of 1997 42. Amendment of section 772 of Act of 1997 43. Amendment of section 772A of Act of 1997 44. Amendment of section 784 of Act of 1997 45. Amendment of section 784A of Act of 1997 46. Amendment of section 785(1A) of Act of 1997 47. Amendment of section 787M of Act of 1997 48. Amendment of section 790B of Act of 1997 49. Amendment of section 806 of Act of 1997 50. Amendment of section 1032 of Act of 1997 Chapter 3 Corporation Tax 51. Amendment of section 130 of Act of 1997 52. Amendment of section 243 of Act of 1997 53. Amendment of sections 410 and 411 of Act of 1997 54. Amendment of section 438 of Act of 1997 55. Amendment of section 486C of Act of 1997 56. Amendment of section 615 of Act of 1997 57. Amendment of section 616 of Act of 1997 58. Amendment of section 766 of Act of 1997 Chapter 4 Capital Gains Tax 59. Amendment of section 541C of Act of 1997 60. Amendment of section 604A of Act of 1997 Chapter 5 Value-Added Tax 61. Amendment of section 2 of Act of 2010 62. Amendment of section 53 of Act of 2010 63. Postponed accounting 64. Amendment of section 56 of Act of 2010 65. Amendment of section 58 of Act of 2010 66. Amendment of section 120 of Act of 2010 67. Insertion of Schedule 9 in Act of 2010 Chapter 6 Stamp Duties 68. Amendment of section 75 of Act of 1999 69. Amendment of section 75A of Act of 1999 70. Amendment of section 80 of Act of 1999 71. Amendment of section 80A of Act of 1999 72. Amendment of section 124B of Act of 1999 73. Amendment of section 125 of Act of 1999 Chapter 7 Capital Acquisitions Tax 74. Amendment of section 89 of Capital Acquisitions Tax Consolidation Act 2003 Chapter 8 Excise 75. Amendment of Finance Act 1999 76. Amendment of Finance Act 2001 77. Amendment of Finance Act 2003 78. Amendment of section 71 of Finance Act 2005 PART 9 Financial Services: Settlement Finality 79. Interpretation (Part 9) 80. Temporary designation of relevant arrangement 81. Designation of relevant arrangement 82. Rules applicable to arrangement to which section 80 or 81 applies PART 10 Financial Services: Amendment of European Union (Insurance and Reinsurance) Regulations 2015 and European Union (Insurance Distribution) Regulations 2018 83. Interpretation (Part 10) 84. Amendment of Regulations of 2015 85. Amendment of Regulations of 2018 86. Report to Minister for Finance PART 11 Customs 87. Definition (Part 11) 88. Customs control at customs ports 89. Amendment of section 25 of Act of 2015 90. Procedures for goods entering or departing the State by ferry (from or to a place outside the customs territory of the Union) PART 12 Amendment of Harbours Act 1996 91. Definition (Part 12) 92. Amendment of section 72 of Act of 1996 93. Amendment of Sixth Schedule to Act of 1996 PART 13 Third Country Bus Services 94. Definition (Part 13) 95. Continuation of international carriage of passengers by road 96. Amendment of Dublin Transport Authority Act 2008 97. Amendment of section 2 of Act of 2009 98. Insertion of Part 2A in Act of 2009 PART 14 Amendment of Social Welfare Consolidation Act 2005 99. Definition (Part 14) 100. Amendment of section 287 of Act of 2005 101. Transfer of personal data, under Part 11B, to compensator in United Kingdom 102. Consequential amendments of Act of 2005 PART 15 Amendment of 103. Definition (Part 15 104. Amendment of section 1 of Act of 1984 105. Amendment of section 4 of Act of 1984 106. Amendment of section 7 of Act of 1984 107. Transfer of personal data in relation to employers insolvent in United Kingdom PART 16 Amendment of Extradition Act 1965 108. Definition (Part 16) 109. Amendment of section 4 of Act of 1965 110. Irish citizens 111. Amendment of section 23 of Act of 1965 PART 17 Immigration 112. Definition (Part 17) 113. Amendment of section 2 of Act of 2004 114. Amendment of section 11 of Act of 2004 PART 18 International Protection 115. Definition (Part 18) 116. Application (Part 18) 117. Amendment of section 2 of Act of 2015 118. Amendment of section 19 of Act of 2015 119. Amendment of section 21 of Act of 2015 120. Prohibition of refoulement (application for international protection determined under section 21 to be inadmissible) 121. Amendment of Act of 2015 - insertion of sections 51A to 51C 122. Designation of safe third countries 123. Amendment of Illegal Immigrants (Trafficking) Act 2000 PART 19 Recognition of Certain Divorces, Legal Separations and Marriage Annulments 124. Definitions and application (Part 19) 125. Recognition of certain divorces, legal separations and marriage annulments granted in United Kingdom or Gibraltar before coming into operation of section 126. Recognition of certain divorces, legal separations and marriage annulments granted in United Kingdom or Gibraltar on or after coming into operation of section PART 20 Amendment of Defamation Act 2009 127. Amendment of Schedule 1 to Defamation Act 2009 PART 21 Amendment of Childcare Support Act 2018 128. Definition (Part 21) 129. Amendment of section 1 of Act of 2018 130. Amendment of section 7 of Act of 2018 131. Amendment of section 15 of Act of 2018 PART 22 Construction Products - Market Surveillance Authority 132. Construction products - market surveillance 133. Prescribing competent authority for purposes of Regulations of 2013 134. Amendment of Regulations of 2013 Acts Referred to Building Control Act 1990 (No. 3) Building Societies Act 1989 (No. 17) Capital Acquisitions Tax Consolidation Act 2003 (No. 1) Central Bank Act 1942 (No. 22) Childcare Support Act 2018 (No. 11) Companies Act 2014 (No. 38) Customs Act 2015 (No. 18) Defamation Act 2009 (No. 31) Diplomatic Relations and Immunities Act 1967 (No. 8) Domicile and Recognition of Foreign Divorces Act 1986 (No. 24) Dublin Transport Authority Act 2008 (No. 15) Employment Permits Act 2006 (No. 16) Employment Permits Acts 2003 to 2014 European Communities Act 1972 (No. 27) Extradition Act 1965 (No. 17) Extradition Acts 1965 to 2019 Family Law Act 2019 (No. 37) Finance Act 1999 (No. 2) Finance Act 2001 (No. 7) Finance Act 2003 (No. 3) Finance Act 2005 (No. 5) Finance Act 2019 (No. 45) Harbours Act 1996 (No. 11) Health Act 1970 (No. 1) Health and Childcare Support (Miscellaneous Provisions) Act 2019 (No. 36) Illegal Immigrants (Trafficking) Act 2000 (No. 29) Immigration Act 2004 (No. 1) International Protection Act 2015 (No. 66) Interpretation Act 2005 (No. 23) Local Government Act 2001 (No. 37) 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 2019 Public Transport Regulation Act 2009 (No. 37) 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) Stock Transfer Act 1963 (No. 34) Student Support Act 2011 (No. 4) Taxes Consolidation Act 1997 (No. 39) Value-Added Tax Consolidation Act 2010 (No. 31) Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2019 (No. 8) Number 23 of 2020 WITHDRAWAL OF THE UNITED KINGDOM FROM THE EUROPEAN UNION (CONSEQUENTIAL PROVISIONS) ACT 2020 An Act to make provision for certain matters consequent on the withdrawal of the United Kingdom from membership of the European Union; to make provision to protect and maintain the Common Travel Area between the State and the United Kingdom and the rights and privileges associated therewith; to make provision, in the public interest and having regard to the Common Travel Area, 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 that withdrawal and to mitigate, where practicable, the effects of such a disturbance should it occur in those circumstances; in the spirit of the State’s commitment to the British-Irish Agreement done at Belfast on the 10th day of April, 1998, and having regard to the State’s membership of the European Union, to make exceptional provision for the reimbursement by the Health Service Executive to eligible persons resident in Northern Ireland of certain medical expenses incurred in a Member State in respect of necessary medical treatment during their stay in that Member State; to make further provision for the operation of extradition arrangements between the State and other countries; to give further effect to Council Directive 2005/85/EC of 1 December 20051 on minimum standards on procedures in Member States for granting and withdrawing refugee status; to make provision in relation to persons whose applications for international protection are determined to be inadmissible; to make provision for the recognition of certain divorces, legal separations and marriage annulments granted in the United Kingdom or Gibraltar; to make provision for the defence of qualified privilege to a defamation action to continue to apply to the publication of certain statements concerning certain events in, or connected with, the United Kingdom; to give further effect to Regulation (EU) No. 305/2011 of the European Parliament and of the Council of 9 March 20112 laying down harmonised conditions for the marketing of construction products and repealing Council Directive 89/106/EEC; for those purposes to amend certain enactments; and to provide for related matters. [10th December, 2020] Be it enacted by the Oireachtas as follows: PART 1 Preliminary and General Short title, collective citations and construction 1.

(1)This Act may be cited as the Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2020.
(2)Part 2 shall be included in the collective citation Health Acts 1947 to 2020.
(3)The Employment Permits Acts 2003 to 2014 and Part 5 may be cited together as the Employment Permits Acts 2003 to 2020.
(4)The Customs Acts and Part 11 shall be construed together as one Act.
(5)The Social Welfare Acts and Part 14 shall be construed together as one Act.
(6)The Protection of Employees (Employers’ Insolvency) Acts 1984 to 2019 and Part 15 may be cited together as the Protection of Employees (Employers’ Insolvency) Acts 1984 to 2020 and shall be construed together as one Act.
(7)The Extradition Acts 1965 to 2019 and Part 16 may be cited together as the Extradition Acts 1965 to 2020. Commencement 2.
(1)(
  1. a)Part 1 shall come into operation on such day or days as the Minister for Foreign Affairs may appoint by order or orders either generally or with reference to any particular purpose or provision and different days may be so appointed for different purposes or different provisions and for the repeal of different enactments or provisions of enactments effected by section 4 . (
  2. b)Parts 2 and 3 shall come into operation on such day or days as the Minister for Health may appoint by order or orders either generally or with reference to any particular purpose or provision and different days may be so appointed for different purposes or different provisions. (
  3. c)Parts 4 , 5 and 15 shall come into operation on such day or days as the Minister for Enterprise, Trade and Employment may appoint by order or orders either generally or with reference to any particular purpose or provision and different days may be so appointed for different purposes or different provisions. (
  4. d)Part 6 shall come into operation on such day or days as the Minister for the Environment, Climate and Communications may appoint by order or orders either generally or with reference to any particular purpose or provision and different days may be so appointed for different purposes or different provisions. (
  5. e)Part 7 shall come into operation on such day or days as the Minister for Further and Higher Education, Research, Innovation and Science may appoint by order or orders either generally or with reference to any particular purpose or provision and different days may be so appointed for different purposes or different provisions. (
  6. f)Parts 8 , 9 , 10 and 11 shall come into operation on such day or days as the Minister for Finance may appoint by order or orders either generally or with reference to any particular purpose or provision and different days may be so appointed for different purposes or different provisions. (
  7. g)Parts 12 and 13 shall come into operation on such day or days as the Minister for Transport may appoint by order or orders either generally or with reference to any particular purpose or provision and different days may be so appointed for different purposes or different provisions. (
  8. h)Part 14 shall come into operation on such day or days as the Minister for Social Protection may appoint by order or orders either generally or with reference to any particular purpose or provision and different days may be so appointed for different purposes or different provisions. (
  9. i)Parts 16 , 17 , 18 , 19 and 20 shall come into operation on such day or days as the Minister for Justice may appoint by order or orders either generally or with reference to any particular purpose or provision and different days may be so appointed for different purposes or different provisions. (
  10. j)Part 21 shall come into operation on such day or days as the Minister for Children, Equality, Disability, Integration and Youth may appoint by order or orders either generally or with reference to any particular purpose or provision and different days may be so appointed for different purposes or different provisions. (
  11. k)Part 22 shall come into operation on such day or days as the Minister for Housing, Local Government and Heritage may appoint by order or orders either generally or with reference to any particular purpose or provision and different days may be so appointed for different purposes or different provisions.
(2)A power under this section to appoint a day on which a Part (or a provision thereof) shall come into operation, whether generally or otherwise, includes a power to appoint a particular time, on a particular day, at which the Part (or provision thereof) shall come into operation, whether generally or otherwise, and, accordingly, where a time is so appointed, the Part concerned (or provision thereof) shall come into operation at that time, whether generally or otherwise. Expenses
  1. The expenses incurred by the Minister for Foreign Affairs in the administration of this Act, and by any other Minister of the Government in the administration of any other Act in so far as that other Act is amended by this Act, shall, to such extent as may be sanctioned by the Minister for Public Expenditure and Reform, be paid out of monies provided by the Oireachtas. Repeals
  2. The following are repealed: (a) Parts 2 and 4 to 13 of the Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2019 ; (b) the Health and Childcare Support (Miscellaneous Provisions) Act 2019 ; (c) Part 3 of the Family Law Act 2019 ; (d) section 12 , subsections
(2)and
(3)of section 13 , subsections
(2)and
(3)of section 15 and sections 23 , 36 , 58 and 59 of the Finance Act 2019 . PART 2 Arrangements in relation to Health Services Arrangements in relation to health services 5.The Health Act 1970 is amended by the insertion of the following Part after Part IV: “PART IVA Arrangements in relation to Health Services Arrangements in relation to health services 75A.
(1)The Minister may, with the consent of the Minister for Finance and the Minister for Public Expenditure and Reform, make such order or orders as he or she considers necessary to carry out any reciprocal or other arrangements made with, or under the proper authority of, the Government of the United Kingdom in respect of health services that will apply between the State and the United Kingdom after the end of the transition period.
(2)Without prejudice to the generality of subsection
(1), an order under that subsection may specify— (
  1. a)the category or categories of persons to whom the order applies, and (
  2. b)the category or categories of health services to which the order applies.
(3)When making an order under subsection
(1), the Minister shall have regard to the following: (
  1. a)the policies and objectives of the Government regarding their shared commitment with the Government of the United Kingdom to the protection of the Common Travel Area and associated reciprocal rights and privileges as a legitimate and fundamental public policy, and recognising healthcare arrangements as a component of this; (
  2. b)the policies and objectives of the Government to reaffirm the Common Travel Area arrangements and the associated reciprocal rights and privileges enjoyed by Irish and British citizens in each other’s state, in particular the right for citizens residing in either state to access emergency, routine and planned publicly funded health services in each other’s state, on the same basis as citizens of that state; (
  3. c)the policies and objectives of the Government regarding their shared commitment with the Government of the United Kingdom that residents of the State and the United Kingdom should enjoy ease of access to healthcare in the other state; (
  4. d)the policies and objectives of the Government to enable arrangements in relation to health services to be implemented between the State and the United Kingdom after the end of the transition period; (
  5. e)the desirability, in the public interest, of maintaining access to health services in the United Kingdom after the end of the transition period, in particular the desirability of maintaining access to medically necessary health services; (
  6. f)the need to ensure the most beneficial, effective and efficient use of resources; (
  7. g)the policies and objectives of the Government to protect and improve the health and welfare of the public.
(4)In this section, ‘transition period’ means the transition period provided in Article 126 of the Agreement on the Withdrawal of the United Kingdom of Great Britain and Northern Ireland from the European Union and the European Atomic Agency Community3 . Regulations to give full effect to this Part 75B.
(1)The Minister may, with the consent of the Minister for Finance and the Minister for Public Expenditure and Reform, and having regard to the matters specified in section 75A
(3), make regulations for the purposes of giving full effect to this Part and such regulations may, in particular, but without prejudice to the generality of the foregoing, provide for all or any of the following: (
  1. a)the arrangements that shall apply with regard to assessing such classes of persons, including persons residing outside the State, as may be specified, in relation to access to health services in the State; (
  2. b)the arrangements that shall apply with regard to assessing, where appropriate (including by reference to such qualifying criteria as may be specified) such classes of persons, as may be specified, in relation to access to planned health services in the United Kingdom; (
  3. c)the arrangements to be administered by the Health Service Executive to ensure access to planned health services in the United Kingdom; (
  4. d)the arrangements to be administered by the Health Service Executive to ensure access to health services in the State by persons from the United Kingdom; (
  5. e)the duties on healthcare providers and healthcare professionals to provide such information as may be prescribed in relation to the health services that they provide to persons from the United Kingdom; (
  6. f)the method by which payments in respect of health services provided in the United Kingdom are to be calculated and the manner in which such payments shall be made by the Health Service Executive to the United Kingdom; (
  7. g)the charging by the Health Service Executive for the provision of health services provided in the State to persons from the United Kingdom and the method in relation to which charges for such health services shall be calculated and levied; (
  8. h)the manner in which payments in respect of charges referred to in paragraph (
  9. g)shall be made to the State by individuals and by the United Kingdom; (
  10. i)the method by which payments are to be made by the State in respect of health services provided in the United Kingdom and the manner in which such payments shall be made by the State to the United Kingdom; (
  11. j)the method by which charges are to be levied by the State on the United Kingdom in respect of health services provided by or on behalf of the Health Service Executive in the State and the manner in which payments shall be made by the United Kingdom to the State; (
  12. k)the class or classes of persons in respect of whom payments shall be made by the State or the United Kingdom, including the methodology used to estimate the number of persons concerned; (
  13. l)the category or categories of health services in respect of which payments or provision may be made; (
  14. m)the arrangements that shall apply with regard to payments to be made by the State to the United Kingdom and with regard to payments to be made by the United Kingdom to the State, including the methodology for calculating costs and the levels of reimbursement; (
  15. n)the basis on which the Health Service Executive may reimburse persons in respect of the cost of health services received and paid for by those persons in the United Kingdom; (
  16. o)such forms as may be necessary for the purposes of paragraphs (
  17. a)to (n); (
  18. p)such other related, ancillary, transitional or consequential matters as the Minister considers appropriate.
(2)Without prejudice to the generality of subsection
(1), regulations under that subsection may— (
  1. a)apply either generally or to a specified class or classes of persons, and (
  2. b)apply either generally or to a specified class or classes of health services.
(3)A person who contravenes a provision of regulations made under subsection
(1)that is declared in the regulations to be a penal provision shall be guilty of an offence and shall be liable on summary conviction to a class A fine or to imprisonment for a term not exceeding 3 months or both. Orders and regulations 75C. Every order and regulation under this Part shall be laid before each House of the Oireachtas as soon as may be after it is made and, if a resolution annulling the order or regulation is passed by either such House within 21 days on which that House sits after the order or regulation is laid before it, the order or regulation shall be annulled accordingly, but without prejudice to the validity of anything previously done thereunder.”. PART 3 Reimbursement of Medical Expenses Definitions and application (Part 3) 6.
(1)In this Part— “British citizen” means a citizen of the United Kingdom of Great Britain and Northern Ireland; “eligible person” means— (
  1. a)an Irish citizen who is ordinarily resident in Northern Ireland, (
  2. b)a British citizen who is ordinarily resident in Northern Ireland, or (
  3. c)a citizen of a Member State who is ordinarily resident in Northern Ireland, but does not include a person who is ordinarily resident in Northern Ireland who— (
  4. i)holds, or is entitled to hold, a European Health Insurance Card or an equivalent document issued by a Member State, or (
  5. ii)holds, or is entitled to hold, a document equivalent to the European Health Insurance Card issued by the United Kingdom, or is otherwise entitled to reimbursement by the United Kingdom of medical expenses in respect of necessary medical treatment incurred in a Member State after the end of the transition period (whether in accordance with the Withdrawal Agreement or otherwise); “European Health Insurance Card” means the card issued in the State by the Executive and known as the European Health Insurance Card; “Executive” means the Health Service Executive; “medical expenses” means the cost of medical care, and products and services ancillary to that care, that are incurred by an eligible person in respect of necessary medical treatment; “Member State” means— (
  6. a)a Member State of the European Union, other than the State, (
  7. b)not being such a Member State, a state which is a contracting party to the Agreement on the European Economic Area signed at Oporto on 2 May 1992 as adjusted by the Protocol signed at Brussels on 17 March 1993, and (
  8. c)Switzerland; “Minister” means the Minister for Health; “necessary medical treatment” means, in relation to an eligible person, the treatment that becomes medically necessary and which the person would be entitled to receive during a temporary stay in a Member State pursuant to a European Health Insurance Card were he or she the holder of, or entitled to, such card; “prescribed” means prescribed by regulations under section 8; “transition period” means the transition period provided in Article 126 of the Withdrawal Agreement; “United Kingdom of Great Britain and Northern Ireland” includes the Channel Islands and the Isle of Man; “Withdrawal Agreement” means the Agreement on the Withdrawal of the United Kingdom of Great Britain and Northern Ireland from the European Union and the European Atomic Agency Community4 .
(2)This Part applies to medical expenses incurred on or after the date on which section 7 comes into operation. Reimbursement of expenses incurred by eligible persons in respect of necessary medical treatment 7.
(1)Where an eligible person incurs medical expenses in a Member State, in respect of necessary medical treatment, he or she or a person acting on his or her behalf may apply to the Executive for reimbursement of those expenses.
(2)An application under subsection
(1)shall be made in the prescribed form and manner.
(3)On receipt of an application under subsection
(1), the Executive shall reimburse the eligible person, or the person acting on his or her behalf, in the prescribed form and manner, where it is satisfied that— (
  1. a)the person in respect of whom the application is made is an eligible person, (
  2. b)the treatment in respect of which reimbursement is sought is necessary medical treatment, and (
  3. c)he or she, or a person acting on his or her behalf, has complied with this section and any regulations made under section 8 .
(4)When calculating the medical expenses to be reimbursed in accordance with this section, the Executive shall endeavour to ensure that, as far as practicable, it does not assess an application in respect of an eligible person less favourably or more favourably than it would assess an application in respect of a person who is entitled to and holds a European Health Insurance Card.
(5)Where the Executive makes a reimbursement to a person in accordance with this section and it subsequently ascertains that the person was not entitled to that reimbursement, or part of that reimbursement, because— (
  1. a)the person was not an eligible person, (
  2. b)the treatment in respect of which reimbursement was sought was not necessary medical treatment, or (
  3. c)the person, or any person acting on his or her behalf, did not comply with this section or any regulations made under section 8 , the reimbursement, or that part of the reimbursement that the person was not entitled to, shall be recoverable by the Executive in any court of competent jurisdiction as a simple contract debt. Regulations 8.
(1)The Minister may, with the consent of the Minister for Finance and the Minister for Public Expenditure and Reform, following consultation with the Executive and having regard to the matters specified in subsection
(2), make regulations for the purposes of giving full effect to this Part and such regulations may, in particular, but without prejudice to the generality of the foregoing, provide for all or any of the following: (
  1. a)the form and manner in which, and the period during which, an application under section 7 shall be made; (
  2. b)the form and manner in which the Executive shall reimburse an eligible person, or a person acting on his or her behalf, for medical expenses incurred in respect of necessary medical treatment provided in a Member State; (
  3. c)the documentation and certifications, including proof of citizenship and residence, required to accompany an application under section 7; (
  4. d)the class or classes of persons who may, in respect of an eligible person, make an application under section 7 ; (
  5. e)such forms as may be necessary for the purposes of paragraphs (
  6. a)to (d); (
  7. f)such additional, incidental, consequential or supplemental matters as the Minister considers necessary or expedient for the purposes of giving effect to this Part.
(2)When making regulations under subsection
(1), the Minister shall have regard to the following: (
  1. a)the proper and efficient administration of the reimbursement under section 7, of medical expenses incurred by an eligible person; (
  2. b)the need to ensure the most beneficial, effective and efficient use of resources when reimbursing the expenses referred to in paragraph (a); (
  3. c)the policies and objectives of the Government, having regard to the State’s commitment to the British-Irish Agreement and the State’s membership of the European Union, to enable certain arrangements in relation to health services in respect of eligible persons to be maintained after the end of the transition period.
(3)Regulations under this section shall be laid before each House of the Oireachtas as soon as may be after they are made and, if a resolution annulling the regulations is passed by either such House within the next 21 days on which that House sits after the regulations are laid before it, the regulations shall be annulled accordingly, but without prejudice to the validity of anything previously done under the regulations.
(4)In this section, “British-Irish Agreement” means the Agreement between the Government of Ireland and the Government of the United Kingdom of Great Britain and Northern Ireland done at Belfast on the 10th day of April, 1998. Administrative arrangements between Executive and competent institutions 9.
(1)The Executive may, for the purposes of this Part, enter into an administrative and technical arrangement with a competent institution of a Member State for the purposes of— (
  1. a)processing the reimbursement of medical expenses in respect of necessary medical treatment received by an eligible person during a temporary stay in the Member State concerned, (
  2. b)calculating the total value of medical expenses to be reimbursed in respect of necessary medical treatment received by an eligible person in the Member State concerned, (
  3. c)exchanging such information as may be necessary between the Executive and the competent institution to enable the processing of the reimbursement of medical expenses, and (
  4. d)facilitating administrative and technical cooperation between the Executive and the competent institution in relation to the reimbursement of medical expenses in respect of necessary medical treatment received by an eligible person in the Member State concerned.
(2)The parties to an arrangement under this section may vary the terms of the arrangement.
(3)An arrangement under this section, or any variation of such an arrangement, shall be in writing.
(4)The Executive shall provide the Minister with a copy of each arrangement under this section and any variation thereof.
(5)In this section, “competent institution” means, in relation to a Member State, an institution designated by that Member State as responsible for the provision of healthcare and treatment to an eligible person during his or her stay in the Member State concerned. Executive may have regard to certain decisions of Administrative Commission 10.
(1)The Executive may have regard to decisions of the Administrative Commission in respect of administrative questions and questions of interpretation referred to in Article 72(a) of Regulation (EC) No. 883/2004 that the Executive considers may be relevant to the administration of this Part.
(2)In this section— “Administrative Commission” means the Administrative Commission referred to in Article 71 of Regulation (EC) No. 883/2004; “Regulation (EC) No. 883/2004” means Regulation (EC) No. 883/2004 of the European Parliament and of the Council of 29 April 20045 on the coordination of social security systems. Review of operation of Part 3 11.
(1)The Executive shall carry out a review of the operation of this Part not later than two years after the commencement of this section.
(2)The Executive shall submit a report to the Minister of the findings of a review carried out under subsection
(1)and, not later than one month after such submission, the Minister shall cause copies of the report to be laid before each House of the Oireachtas. PART 4 Amendment of Companies Act 2014 Amendment of Companies Act 2014 12. Part 17 of the Companies Act 2014 is amended by the insertion of the following Chapter after Chapter 7: “Chapter 7A Uncertificated securities of relevant issuers Interpretation 1087A. In this Chapter— ‘central securities depository’ means a central securities depository within the meaning of the CSD Regulation that is authorised to perform services in the State; ‘CSD Regulation’ means Regulation (EU) No 909/2014 of the European Parliament and of the Council of 23 July 20146 on improving securities settlement in the European Union and on central securities depositories and amending Directives 98/26/EC and 2014/65/EU and Regulation (EU) No 236/2012; ‘relevant issuer’ means a public limited company that has issued securities that are relevant securities; ‘relevant securities’ means securities that are issued by a relevant issuer and registered in the name of a central securities depository; ‘securities settlement system’ has the meaning given to it by the CSD Regulation. Share certificates 1087B. Notwithstanding section 99
(2), a relevant issuer is not required to issue share certificates in respect of relevant securities that are registered in the name of a central securities depository (or, as the case may be, a body nominated by that depository) and title of the central securities depository (or, as the case may be, a body nominated by that depository) to the relevant securities shall be evidenced by the recording of the name and address of that depository (or, as the case may be, its nominee) in the register of members of the relevant issuer. Written instrument of transfer 1087C. Notwithstanding section 94
(4), section 2
(1)of the Stock Transfer Act 1963 or any other enactment, a written instrument of transfer shall not be necessary to transfer title (which transfer may occur more than once) to— (
  1. a)relevant securities from a central securities depository (or, as the case may be, a body nominated by that depository) to any holder of the rights or interests in those securities, (
  2. b)relevant securities from one central securities depository (or, as the case may be, a body nominated by that depository) to another central securities depository (or, as the case may be, a body nominated by that depository), or (
  3. c)securities in the relevant issuer to the central securities depository (or, as the case may be, a body nominated by that depository) from any holder of the rights or interests in those securities. Alternative special majority for Schemes of Arrangement 1087D.
(1)In section 449
(1), ‘special majority’ insofar as it applies to members of a relevant issuer, means a majority representing at least 75 per cent in value of the members or class of members, as the case may be, present and voting either in person or by proxy at the scheme meeting.
(2)Where any part of the issued shares of a relevant issuer is held outside of a central securities depository (or, as the case may be, a body nominated by that depository), and the special majority referred to in subsection
(1)applies, the quorum for a scheme meeting referred to in subsection
(1)shall be at least two persons holding or representing by proxy at least one-third in nominal value of the issued shares, or class of shares, as the case may be, in the relevant issuer and section 182 shall, in relation to that meeting, be construed accordingly. Disapplication of additional requirement 1087E.
(1)Where a relevant scheme, contract or offer under section 457 is made in the capital of a relevant issuer that is an offeree company, the additional requirement in section 458
(3)does not have to be satisfied with regard to the offeror’s right of buy-out.
(2)In subsection
(1)— ‘offeree company’ and ‘offeror’ have the same meaning as they have respectively in section 457
(1); ‘relevant scheme, contract or offer’ has the same meaning as it has in section 457
(1). Irrevocable power of attorney 1087F.
(1)An irrevocable power of attorney shall be granted where— (
  1. a)the terms of an offer by an offeror for any or all shares of a relevant issuer provide that a person accepting the offer creates an irrevocable power of attorney in favour of the offeror, and (
  2. b)acceptance of that offer is communicated by way of dematerialised instructions.
(2)In subsection
(1)— ‘dematerialised instructions’ mean instructions that are sent or received by means of a securities settlement system of a central securities depository in accordance with the procedures of that settlement system; ‘offeror’ includes a person nominated by the offeror. Record date for participation and voting in general meeting 1087G. The provisions of section 1105 shall apply to general meetings held by a relevant issuer with the modification that ‘record date’ (as that expression is used in that section) in relation to a relevant issuer shall be close of business on the day before a date not more than 72 hours before the general meeting to which it relates. Definition of subsidiary 1087H.
(1)For the purposes of section 7 (definition of subsidiary), in determining whether the lower company is a subsidiary of the superior company, any shares held or power exercisable by a central securities depository (or, as the case may be, a body nominated by that depository) in a relevant issuer for the purpose of the provision of a securities settlement system by that central securities depository (or, as the case may be, a body nominated by that depository) shall be treated as not held or exercisable by that depository (or, as the case may be, the body so nominated).
(2)In subsection
(1)— ‘shares’ includes relevant securities; ‘lower company’ and ‘superior company’ have the same meaning as they have respectively in section 7.”. PART 5 Amendment of >Employment Permits Act 2006 Amendment of section 10 of Employment Permits Act 2006 13. Section 10 of the Employment Permits Act 2006 is amended— (a) in subsection
(2), by— (
  1. i)the substitution of “are either—” for “are nationals of any of the following:”, (
  2. ii)the substitution of the following for paragraph (i): “(
  3. i)nationals of one or more Member States of the EEA,”, (iii) the substitution of the following for paragraph (ii): “(
  4. ii)nationals of the Swiss Confederation,”, (
  5. iv)the insertion of the following paragraph after paragraph (ii): “(iia) citizens of the United Kingdom of Great Britain and Northern Ireland, or”, and (
  6. v)the substitution of the following for paragraph (iii): “(iii) a combination of any of the nationals or citizens referred to in paragraphs (i), (
  7. ii)and (iia).”, and (
  8. b)by the insertion of the following subsection after subsection
(3): “
(4)In subsection
(2)(iia), ‘United Kingdom of Great Britain and Northern Ireland’ includes the Channel Islands and the Isle of Man and ‘citizens of the United Kingdom of Great Britain and Northern Ireland’ shall be construed accordingly.”. PART 6 Qualification to Carry Out Activity Relating to Fluorinated Greenhouse Gases Interpretation (Part 6) 14. In this Part— “Agency” means the Environmental Protection Agency; “qualifying certificate” shall be construed in accordance with section 15
(1); “qualifying training attestation” shall be construed in accordance with section 15
(2). Certification and training attestation relating to individuals 15.
(1)A valid certificate issued before the coming into operation of this Part by a certification body in the United Kingdom under— (a) Article 5 of Commission Regulation (EC) No 304/2008 of 2 April 20087 in respect of an activity referred to in Article 2
(1)of that Commission Regulation, (
  1. b)Article 3 of Commission Regulation (EC) No 306/2008 of 2 April 20088 in respect of an activity referred to in Article 1 of that Commission Regulation, (
  2. c)Article 3 of Commission Implementing Regulation (EU) 2015/2066 of 17 November 20159 in respect of an activity referred to in Article 1 of that Commission Implementing Regulation, or (
  3. d)Article 4 of Commission Implementing Regulation (EU) 2015/2067 of 17 November 201510 in respect of an activity referred to in Article 2
(1)of that Commission Implementing Regulation, is a qualifying certificate for the purposes of this Part.
(2)A valid training attestation issued before the coming into operation of this Part by an attestation body in the United Kingdom under Article 3 of Commission Regulation (EC) No 307/2008 of 2 April 200811 in respect of an activity referred to in Article 1 of that Commission Regulation is a qualifying training attestation for the purposes of this Part.
(3)An individual who holds a qualifying certificate or a qualifying training attestation may carry out the activity to which the qualifying certificate or qualifying training attestation relates until the date that is six months after the coming into operation of this Part or the date on which a certificate or training attestation, as the case may be, is issued by the Agency in accordance with subsection
(4), whichever is earlier.
(4)(
  1. a)An individual who holds a qualifying certificate or qualifying training attestation shall apply to the Agency not later than four months after the coming into operation of this Part for the issue by it of a certificate or training attestation— (
  2. i)under the Article of the Commission Regulation or Commission Implementing Regulation referred to in subsection
(1)(a), (b), (c) or (d), as appropriate, or subsection
(2), as the case may be, to which the qualifying certificate or qualifying training attestation relates, and (ii) in respect of the activity to which the qualifying certificate or qualifying training attestation relates, and such certificate or training attestation shall, subject to subsection
(5), be issued by the Agency not later than six months after the coming into operation of this Part. (
  1. b)An application made to the Agency pursuant to Regulation 12B or 12J (inserted by Regulation 7 of the European Union (Fluorinated Greenhouse Gas) (Amendment) Regulations 2019 ( S.I. No. 367 of 2019 ) and amended by Regulation 3 of the European Union (Fluorinated Greenhouse Gas) (Amendment) Regulations 2020 ( S.I. No. 32 of 2020 )) of the European Union (Fluorinated Greenhouse Gas) Regulations 2016 ( S.I. No. 658 of 2016 ) by an individual who holds a qualifying certificate or a qualifying training attestation is deemed to be an application made for the purpose of paragraph (
  2. a)where the Agency has not determined before the time and date specified in Regulation 12B
(3)(a) or 12J
(3)(a), as the case may be, of those Regulations that the application has been made in accordance with the procedures established by the Agency in that behalf.
(5)The Agency shall issue a certificate or training attestation where an application is made in accordance with this section and in accordance with the procedures established by the Agency in that behalf.
(6)An individual to whom a certificate is issued in accordance with this section may carry out the activity in respect of which the certificate is issued subject to and in accordance with the procedures established by the Agency in relation to the suspension and withdrawal of any such certificate. PART 7 Amendment of Student Support Act 2011 Definition (Part 7)
  1. In this Part, “Act of 2011” means the Student Support Act 2011 . Amendment of section 2 of Act of 2011
  2. Section 2 of the Act of 2011 is amended by the insertion of the following definition after the definition of “relevant Minister”: “ ‘relevant specified jurisdiction’ means— (a) a country that, as respects a class of person standing prescribed under section 14A
(1)for the purposes of section 14
(1)(aa), is specified in the regulations concerned under section 14A
(1)prescribing that class, or (b) where a class of person stands prescribed under section 14A
(3)for the purposes of section 14
(1)(aa), Northern Ireland;”. Amendment of section 7 of Act of 2011 18. Section 7 of the Act of 2011 is amended, in subsection
(1), by— (
  1. a)the substitution, in paragraph (e), of “including the State,” for “including the State, or”, (
  2. b)the substitution, in paragraph (f), of “subsection
(2), or” for “subsection
(2).”, and (
  1. c)the insertion of the following paragraph after paragraph (f): “(
  2. g)an educational institution that provides higher education and training and which— (
  3. i)is situated in a relevant specified jurisdiction, and (
  4. ii)is maintained or assisted by recurrent grants from public funds of that jurisdiction or of any Member State including the State.”. Amendment of section 8 of Act of 2011 19. Section 8 of the Act of 2011 is amended— (
  5. a)in subsection
(2)(k), by— (
  1. i)the insertion, in each of subparagraphs (
  2. i)and (ii), of “or (g)” after “section 7
(1)(e)”, (ii) the substitution, in clause (II) of subparagraph (ii), of “Member State, or” for “Member State;”, and (iii) the insertion of the following subparagraph after subparagraph (ii): “(iii) in the case of a qualification awarded following the successful completion of a course at an institution mentioned at section 7
(1)(
  1. g)— (I) if such recognition is provided for by those laws in the following manner, in a manner provided for by the laws of a relevant specified jurisdiction that correspond to the arrangements, procedures and systems referred to in subparagraph (i), or (II) if such recognition is not provided for by those laws in that manner, then otherwise in accordance with the laws of the relevant specified jurisdiction;”, and (
  2. b)in subsection
(3)(c)(i), by the insertion of“ or (iii)” after “paragraph (k)(ii)”. Amendment of section 14 of Act of 2011 20. Section 14 of the Act of 2011 is amended— (a) in subsection
(1)— (
  1. i)by the insertion of the following paragraph after paragraph (a): “(
  2. aa)a person, other than a person to whom paragraph (a)(i), (
  3. ii)or (iii) refers, who is a person of a class that stands prescribed under section 14A
(1)or
(3)for the purposes of this paragraph,”, (
  1. ii)in paragraph (d), by the substitution of “paragraph (
  2. a)or (
  3. aa)” for “paragraph (a)”, and (iii) in paragraph (e), by the substitution of “paragraph (a), (
  4. aa)” for “paragraph (a)”, (
  5. b)in subsection
(2), by the substitution, in each of paragraphs (a) to (c), of “subsection
(1)(a) or (aa), as the case may be” for “subsection
(1)(a)”, (c) by the substitution, in subsection
(4), of the following subparagraph for subparagraph (
  1. i)of paragraph (b): “(
  2. i)is temporarily resident outside of the State by reason of pursuing a course of study or post-graduate research at an educational institution outside of the State but within— (I) a Member State, or (II) a relevant specified jurisdiction, leading to a qualification that is recognised in accordance with the laws of the Member State or the relevant specified jurisdiction for the recognition of qualifications that correspond to the arrangements, procedures and systems referred to in section 8
(2)(k)(i), or if such recognition is not provided for by those laws in that manner then otherwise in accordance with the laws of the Member State or the relevant specified jurisdiction, and”, (d) in subsection
(6)— (
  1. i)by the deletion of “either”, (
  2. ii)in paragraph (a), by the deletion of “or”, (iii) in paragraph (b), by the substitution of “of 1997), or” for “of 1997).”, and (
  3. iv)by the insertion of the following paragraph after paragraph (b): “(
  4. c)a person who has a right to enter and be present in the State by reason of— (
  5. i)an arrangement between the Government and the Government of the United Kingdom relating to the lawful movement of persons between the State and the United Kingdom, or (
  6. ii)an arrangement (other than that referred to in subparagraph (i)) between the State and a relevant specified jurisdiction.”, (
  7. e)in subsection
(7), by— (i) the insertion of “or, where subsection
(1)(aa) applies, in a relevant specified jurisdiction” after “subsection
(1)(a)”, and (
  1. ii)the substitution of “paragraph (a), (aa)” for “paragraph (
  2. a)”, and (
  3. f)in subsection
(8), by— (i) the insertion of “or, where subsection
(1)(aa) applies, in a relevant specified jurisdiction” after “subsection
(1)(a)”, and (ii) the insertion of “or, as the case may be, the relevant specified jurisdiction” after “any of the states”. Operation of section 14 of Act of 2011 (prescribing of certain matters) 21. The Act of 2011 is amended by the insertion of the following section after section 14: “14A.
(1)Where the Minister is satisfied to do so, having— (a) regard to any of the matters specified in subsection
(2), (
  1. b)consulted with the Higher Education Authority, and (
  2. c)obtained the consent of the Minister for Public Expenditure and Reform, he or she may prescribe a class of person, being a national of a country (not being the State or any other state referred to in section 14
(1)(a)) specified in the regulations concerned prescribing that class, for the purposes of section 14
(1)(aa).
(2)The following matters or any of them are the matters to which the Minister shall have regard for the purposes of prescribing a class of person pursuant to subsection
(1): (a) whether there are reciprocal arrangements in place with the country specified, as mentioned in subsection
(1), in the regulations concerned (the ‘specified country’); (
  1. b)the requirement for the development of skills and knowledge in sectors of the economy or employment identified as requiring such development of skills and knowledge following advice received by the Minister from such person who has an interest or expertise in educational matters or the development of skills and knowledge as the Minister considers appropriate to consult for that advice; (
  2. c)the nature and level of the qualification to be awarded to a person, falling within the class proposed to be prescribed, on the successful completion by him or her of the course concerned; (
  3. d)resources available for the provision of student support; (
  4. e)any other matters which in the opinion of the Minister are proper matters to be taken into account having regard to the objective of enabling persons to attend courses of higher education, and the contribution that nationals of the specified country can make to higher education in the State.
(3)Notwithstanding subsection
(1), where the Minister is satisfied to do so because he or she considers that it is necessary having regard to any of the relevant purposes mentioned in subsection
(4), he or she may prescribe a class of person, being a national of the United Kingdom, or an Irish citizen, for the purposes of section 14
(1)(aa).
(4)The following are the relevant purposes to which the Minister shall have regard when prescribing a class of person pursuant to subsection
(3): (
  1. a)promoting greater tolerance and understanding between the people of the State and Northern Ireland; (
  2. b)promoting the exchange of ideas between the people of the State and Northern Ireland; (
  3. c)promoting a greater understanding of, and respect for, the diversity of cultures on the island of Ireland; (
  4. d)promoting greater integration and cooperation between the people of the State and Northern Ireland.”. PART 8 Taxation Chapter 1 Definitions Definitions (Part 8) 22.In this Part— “Act of 1997” means the Taxes Consolidation Act 1997 ; “Act of 1999” means the Stamp Duties Consolidation Act 1999 ; “Act of 2010” means the Value-Added Tax Consolidation Act 2010 . Chapter 2 Income Tax Amendment of section 42 of Act of 1997 23. Section 42
(1)of the Act of 1997 is amended by the substitution of the following definition for the definition of “relevant State”: “ ‘relevant State’ means— (
  1. a)a Member State of the European Union, or (
  2. b)not being such a Member State, an EEA state which is a territory with the government of which arrangements having the force of law by virtue of section 826
(1)have been made, and, in addition to what is specified in paragraphs (a) and (b), shall be deemed to include the United Kingdom.”. Amendment of section 128D of Act of 1997 24. Section 128D
(1)of the Act of 1997 is amended, in the definition of “trust”, by the insertion, after “EEA state”, in each place where it occurs, of “or in the United Kingdom”. Amendment of section 128F of Act of 1997 25. Section 128F
(1)of the Act of 1997 is amended, in the definition of “qualifying company”, by the insertion, after “EEA state other than the State”, in each place where it occurs, of “or in the United Kingdom”. Amendment of section 191 of Act of 1997 26. Section 191
(1)of the Act of 1997 is amended, in the definition of “comparable overseas scheme”, by the insertion of “or in the United Kingdom” after “(other than the State)”. Amendment of section 192BA of Act of 1997 27. Section 192BA
(1)of the Act of 1997 is amended, in paragraph (b) of the definition of “qualifying payment”, by the insertion of “or of the United Kingdom” after “Member State”. Amendment of section 192F of Act of 1997 28. Section 192F of the Act of 1997 is amended, in subsection
(2)(b)(i), by the insertion of “, or of the United Kingdom” after “(other than the State)”. Amendment of section 195 of Act of 1997 29. Section 195 of the Act of 1997 is amended, in subsection
(2)(a)(i), by the insertion, after “another EEA state,”, in each place where it occurs, of “or in the United Kingdom,”. Amendment of section 208A of Act of 1997 30. Section 208A
(2)of the Act of 1997 is amended by the insertion of “or in the United Kingdom” after “in an EFTA state”. Amendment of section 208B of Act of 1997 31. Section 208B
(1)of the Act of 1997 is amended in the definition of “qualified person”— (
  1. a)in paragraph (b)(ii), by the insertion of “or in the United Kingdom” after “EFTA state”, and (
  2. b)by the insertion of “or the United Kingdom” after “that EFTA state”. Amendment of section 244 of Act of 1997 32. Section 244 of the Act of 1997 is amended, in the definition of “qualifying residence”, by the insertion of “or in the United Kingdom” after “in an EEA state”. Amendment of section 244A of Act of 1997 33. Section 244A of the Act of 1997 is amended, in subsection
(3)(f)(i), by the insertion of “or of the United Kingdom,” after “other than the State,”. Amendment of section 470 of Act of 1997 34. Section 470
(1)of the Act of 1997 is amended in the definition of “authorised insurer”— (
  1. a)in paragraph (
  2. a)— (
  3. i)by the insertion of “or authorised to carry on such business by the authority in the United Kingdom charged by law with the duty of supervising the activities of undertakings so authorised” after “18 June 1992”, and (
  4. ii)by the insertion of “or in the United Kingdom, as the case may be” after “European Communities”, and (
  5. b)in paragraph (b)(ii), by the insertion of “, or authorised by the authority in the United Kingdom charged by law with the duty of supervising the activities of undertakings so authorised” after “18 June 1992”. Amendment of section 472B of Act of 1997 35. Section 472B
(1)of the Act of 1997 is amended by the substitution of the following definition for the definition of “sea-going ship”: “ ‘sea-going ship’ means a ship which— (
  1. a)is registered— (
  2. i)in a Member State’s Register, or (
  3. ii)in a register, governed by the law of the United Kingdom, that, having regard to the purposes that a Member State’s Register serves, is at least equivalent to a Member State’s Register, and (
  4. b)is used solely for the trade of carrying by sea passengers or cargo for reward, but does not include a fishing vessel.”. Amendment of section 472BA of Act of 1997 36. Section 472BA
(1)of the Act of 1997 is amended, in paragraph (a) of the definition of “fishing vessel”, by the insertion of “or on the register kept by the United Kingdom that is at least equivalent to the national fishing fleet register that is required to be kept by each Member State” after “30 December 2003”. Amendment of section 473A of Act of 1997 37. Section 473A
(1)of the Act of 1997 is amended in the definition of “approved college”— (
  1. a)in paragraph (b), by the insertion of “or in the United Kingdom” after “(other than the State)”, (
  2. b)in paragraph (b)(i), by the insertion of “or of the United Kingdom” after “(including the State)”, (
  3. c)in paragraph (b)(ii), by the insertion of “or in the United Kingdom where it is situated in the United Kingdom” after “situated”, (
  4. d)in paragraph (c), by the insertion of “or in the United Kingdom” after “European Union”, and (
  5. e)in paragraph (d), by the insertion of “(including the United Kingdom)” after “any country”. Amendment of section 480A of Act of 1997 38. Section 480A
(1)of the Act of 1997 is amended, in paragraph (
  1. c)of the definition of “relevant individual”, by the insertion of “the United Kingdom,” after “the State,”. Amendment of section 489 of Act of 1997 39. Section 489 of the Act of 1997 is amended in paragraph (
  2. b)of the definition of “unlisted”— (
  3. a)in subparagraph (i), by the deletion of “or”, (
  4. b)in subparagraph (ii), by the substitution of “State, or” for “State.”, and (
  5. c)by the insertion of the following subparagraph after subparagraph (ii): “(iii) in the United Kingdom.”. Amendment of section 490 of Act of 1997 40. Section 490 of the Act of 1997 is amended— (
  6. a)by the substitution of the following subsection for subsection
(1): “
(1)In this Part, a company shall be a qualifying company if— (
  1. a)it is incorporated in the State, in another EEA State or in the United Kingdom, and (
  2. b)it complies with this section and section 491.”, and (
  3. b)in subsection
(3)(a)(i), by the insertion of “resident in the United Kingdom” after “resident in the State,”. Amendment of section 770 of Act of 1997 41. Section 770
(1)of the Act of 1997 is amended— (
  1. a)in the definition of “administrator”, by the insertion of “or in the United Kingdom” after “European Communities”, and (
  2. b)by the substitution of the following definition for the definition of “overseas pension scheme”: “‘overseas pension scheme’ means a retirement benefits scheme, other than a state social security scheme, which— (
  3. a)is operated or managed by an institution for occupational retirement provision as defined by Article 6
(1)of Directive (EU) 2016/2341 of the European Parliament and of the Council of 14 December 201612 (in this definition referred to as ‘the Directive’) and is established in a Member State of the European Union, other than the State, which has given effect to the Directive in its national law, or (b) is established in the United Kingdom and is subject to supervisory and regulatory arrangements at least equivalent to those applied under the Directive;”. Amendment of section 772 of Act of 1997 42. Section 772 of the Act of 1997 is amended, in subsection
(2)(c)(i), by the insertion of “or in the United Kingdom, as the case may be,” after “European Communities”. Amendment of section 772A of Act of 1997 43. Section 772A
(1)of the Act of 1997 is amended, in the definition of “promoter”, by the insertion of “or, where that person is established in the United Kingdom, is authorised to transact insurance business by the authority in the United Kingdom charged by law with the duty of supervising such persons” after “5 November 2002”. Amendment of section 784 of Act of 1997 44. Section 784 of the Act of 1997 is amended— (a) in subsection
(2)(a)(i), by the insertion of “or, where that person is established in the United Kingdom, is authorised to transact insurance business by the authority in the United Kingdom charged by law with the duty of supervising such persons” after “5 November 2002”, and (
  1. b)in subsection (4A)(i), by the insertion of “or in the United Kingdom, as the case may be,” after “European Communities”. Amendment of section 784A of Act of 1997 45. Section 784A of the Act of 1997 is amended— (
  2. a)in subsection
(1)(a), in the definition of “qualifying fund manager”— (
  1. i)in subparagraph (a), by the insertion of “, or of the United Kingdom,” after “the State”, (
  2. ii)by the substitution of the following subparagraph for subparagraph (b): “(
  3. b)a building society within the meaning of the Building Societies Act 1989 , or a society established in accordance with the law of a Member State of the European Union, other than the State, or of the United Kingdom, which corresponds to that Act,”, (iii) in subparagraph (j)(ii), by the insertion of “or an authorisation granted by the authority in the United Kingdom charged by law with the duty of supervising persons carrying on the business of insurance in the United Kingdom” before “, who is carrying on the business of life assurance”, (
  4. iv)in subparagraph (k)(i), by the insertion of “or the United Kingdom” after “European Communities”, and (
  5. v)in subparagraph (l), by the insertion of “or the United Kingdom” after “European Communities”, and (
  6. b)in subsection
(7)(a)(I), by the insertion of “or in the United Kingdom” after “EEA state”. Amendment of section 785(1A) of Act of 1997
  1. Section 785(1A) of the Act of 1997 is amended by the insertion of “or to a person authorised to transact insurance business by the authority in the United Kingdom charged by law with the duty of supervising such persons” after “5 November 2002”. Amendment of section 787M of Act of 1997
  2. Section 787M
(1)of the Act of 1997 is amended— (
  1. a)in the definition of “overseas pension plan”, by the insertion of “the United Kingdom or” after “under the law of,”, (
  2. b)in paragraph (
  3. b)of the definition of “qualifying overseas pension plan”, by the insertion of “, or under the law of the United Kingdom where the plan is established in the United Kingdom,” after “established”, (
  4. c)in the definition of “relevant migrant member”— (
  5. i)by the substitution of the following paragraph for paragraph (a): “(
  6. a)was, at the time the individual first became a member of the pension plan— (
  7. i)a resident of a Member State of the European Union, other than the State, or (
  8. ii)a resident of the United Kingdom, and entitled to tax relief in respect of contributions paid under the plan under the law of that Member State of the European Union or the United Kingdom, as the case may be,”, (
  9. ii)in paragraph (d)(i), by the insertion of “or a citizen of the United Kingdom” after “Communities”, and (iii) in paragraph (d)(ii), by the insertion of “or a resident of the United Kingdom,” after “other than the State,”, (
  10. d)in paragraph (
  11. a)of the definition of “resident”, by the insertion of “, or the United Kingdom,” after “Communities”, and (
  12. e)in the definition of “tax reference number”, by the insertion of “or by the United Kingdom,” after “other than the State,”. Amendment of section 790B of Act of 1997 48. Section 790B
(1)of the Act of 1997 is amended by the substitution of the following definition for the definition of “European State”: “ ‘European State’ means— (
  1. a)a Member State of the European Union, other than the State, or (
  2. b)the United Kingdom;”. Amendment of section 806 of Act of 1997 49. Section 806 of the Act of 1997 is amended by the substitution of the following definition for the definition of “relevant Member State” in subsection
(11)(a): “ ‘relevant Member State’ means— (
  1. i)a state, other than the State, which is a Member State of the European Union, or (
  2. ii)not being such a Member State, a state which is a contracting party to the Agreement on the European Economic Area signed at Oporto on 2 May 1992 as adjusted by the Protocol signed at Brussels on 17 March 1993, and, in addition to what is specified in subparagraphs (
  3. i)and (ii), shall be deemed to include the United Kingdom;”. Amendment of section 1032 of Act of 1997 50. Section 1032 of the Act of 1997 is amended— (
  4. a)in subsection
(2)(c), by the insertion of “, or of the United Kingdom,” after “European Communities”, and (b) in subsection
(3), by the insertion of “or of the United Kingdom” after “European Communities”. Chapter 3 Corporation Tax Amendment of section 130 of Act of 1997 51. Section 130 of the Act of 1997 is amended— (a) by the substitution of the following subsection for subsection (2B): “(2B) Subsection
(2)(d)(
  1. iv)shall not apply as respects interest, other than interest to which section 452 or 845A applies, paid to a company which is a resident of— (
  2. a)a Member State, other than the State, or (
  3. b)the United Kingdom, and, for the purposes of this subsection— (
  4. i)a company is a resident of a Member State if the company is by virtue of the law of that Member State resident for the purposes of tax (being any tax imposed in the Member State which corresponds to corporation tax in the State) in such Member State, and (
  5. ii)a company is a resident of the United Kingdom if the company is by virtue of the law of the United Kingdom resident for the purposes of tax (being any tax imposed in the United Kingdom which corresponds to corporation tax in the State) in the United Kingdom.”, and (
  6. b)in subsection
(3)(d), in the definition of “relevant Member State”— (
  1. i)in subparagraph (i), by deleting “or”, (
  2. ii)in subparagraph (ii), by substituting “made, or” for “made.”, and (iii) by inserting the following subparagraph after subparagraph (ii): “(iii) the United Kingdom.”. Amendment of section 243 of Act of 1997 52. Section 243 of the Act of 1997 is amended, in subsection
(4)(b), by the insertion, after “European Communities”, in each place where it occurs, of “or the United Kingdom”. Amendment of sections 410 and 411 of Act of 1997 53.
(1)Section 410 of the Act of 1997 is amended by the substitution of the following definition for the definition of “relevant Member State” in subsection
(1)(a): “ ‘relevant Member State’ means— (
  1. i)a Member State of the European Union, or (
  2. ii)not being such a Member State, an EEA State which is a territory with the government of which arrangements having the force of law by virtue of section 826
(1)have been made, and, in addition to what is specified in subparagraphs (i) and (ii), shall be deemed to include the United Kingdom;”.
(2)Section 411 of the Act of 1997 is amended by the substitution of the following definition for the definition of “relevant Member State” in subsection
(1)(a): “ ‘relevant Member State’ means— (
  1. i)a Member State of the European Union, or (
  2. ii)not being such a Member State, an EEA State which is a territory with the government of which arrangements having the force of law by virtue of section 826
(1)have been made, and, in addition to what is specified in subparagraphs (i) and (ii), shall be deemed to include the United Kingdom other than for the purposes of subsection (2A) and section 420C;”. Amendment of section 438 of Act of 1997 54. Section 438 of the Act of 1997 is amended by the substitution of the following subsection for subsection
(6): “
(6)In subsections
(1)and
(5)(b), the references to an individual shall apply also to a company receiving the loan or advance in a fiduciary or representative capacity and to a company that is resident in neither a Member State of the European Union nor the United Kingdom and, for the purposes of this subsection— (
  1. a)a company is a resident of a Member State of the European Union if the company is by virtue of the law of that Member State resident for the purposes of tax (being, in the case of the State, corporation tax and, in any other case, being any tax imposed in the Member State which corresponds to corporation tax in the State) in such Member State, and (
  2. b)a company is a resident of the United Kingdom if the company is by virtue of the law of the United Kingdom resident for the purposes of tax (being any tax imposed in the United Kingdom which corresponds to corporation tax in the State) in the United Kingdom.”. Amendment of section 486C of Act of 1997 55. Section 486C of the Act of 1997 is amended, in the definition of “new company” in subsection
(1)(a), by the substitution of “(other than the State) or in the United Kingdom” for “other than the State”. Amendment of section 615 of Act of 1997 56. Section 615 of the Act of 1997 is amended, in subsection
(2)(b), by the substitution of the following subparagraph for subparagraph (ii): “(ii) a reference to a company shall apply only to a company which, by virtue of the law of a relevant Member State, is resident for the purposes of tax in such a Member State, and for this purpose— ‘relevant Member State’, in addition to the meaning assigned to that expression by section 616
(7), shall be deemed to include the United Kingdom; ‘tax’, in relation to a relevant Member State other than the State, means any tax imposed in the Member State which corresponds to corporation tax in the State.”. Amendment of section 616 of Act of 1997 57. Section 616 of the Act of 1997 is amended, in subsection
(1), by the substitution of the following paragraph for paragraph (a): “(a) subject to sections 617
(5), 621
(1)and 623
(7), a reference to a company or companies shall apply only to a company or companies, as limited by subsection
(2), being a company or, as the case may be, companies which, by virtue of the law of a relevant Member State, is or are resident for the purposes of tax in such a relevant Member State, and for this purpose— ‘relevant Member State’, in addition to the meaning assigned to that expression by subsection
(7), shall be deemed to include the United Kingdom; ‘tax’, in relation to a relevant Member State other than the State, means any tax imposed in the relevant Member State which corresponds to corporation tax in the State; and references to a member or members of a group of companies shall be construed accordingly;”. Amendment of section 766 of Act of 1997 58. Section 766 of the Act of 1997 is amended by the substitution of the following definition for the definition of “relevant Member State” in subsection
(1)(a): “ ‘relevant Member State’ means— (
  1. i)a state which is a Member State of the European Union, or (
  2. ii)not being such a Member State, a state which is a contracting party to the EEA Agreement, and, in addition to what is specified in subparagraphs (
  3. i)and (ii), shall be deemed to include the United Kingdom but, for the purposes of the definition of ‘Member State’ in section 769G
(1), the portion of this definition that extends to the United Kingdom shall not apply;”. Chapter 4 Capital Gains Tax Amendment of section 541C of Act of 1997 59. Section 541C
(1)of the Act of 1997 is amended, in the definition of “proportion of carried interest derived from the relevant investment”, by the substitution of “(including the State), or in the United Kingdom, of” for “(including the State) of”. Amendment of section 604A of Act of 1997 60. Section 604A
(2)of the Act of 1997 is amended by the substitution of “(including the State) or in the United Kingdom” for “(including the State)”. Chapter 5 Value-Added Tax Amendment of section 2 of Act of 2010 61. Section 2 of the Act of 2010 is amended— (a) in subsection
(1), in the definition of “Community”, by the insertion of “, subject to subsection (4A),” before “has the same meaning”, (b) in subsection
(4), by the insertion of “, subject to subsection (4A),” before “references to Member States”, and (c) by the insertion of the following subsection after subsection
(4): “(4A) In this Act, each reference to— (
  1. a)Community, and (
  2. b)Member State, shall apply as if the reference included a reference to Northern Ireland, save— (
  3. i)where the reference occurs in a provision specified in Part 1 of Schedule 9, and (
  4. ii)in the case of a provision specified in Part 2 of Schedule 9, in so far as the provision applies to services.”. Amendment of section 53 of Act of 2010 62. Section 53
(3)of the Act of 2010 is amended by the substitution of “and sections 53A and 54” for “and section 54”. Postponed accounting 63. The Act of 2010 is amended by the insertion of the following section after section 53: “53A.
(1)Notwithstanding section 53
(3)but subject to subsection
(4), an accountable person may account for the tax chargeable under section 3(b) on goods imported into the State by the person in the return to be furnished by the person, under section 76 or 77, in respect of the taxable period in which the tax has become so chargeable.
(2)Where— (a) in accordance with subsection
(1), goods have been imported by an accountable person without payment of the tax chargeable on the importation of the goods, and (b) the tax is not accounted for in a return furnished by the accountable person under section 76 or 77 in respect of the taxable period in which the tax has become so chargeable, the tax chargeable in respect of the importation of the goods shall become due as if this section did not apply.
(3)Where the Revenue Commissioners are satisfied that— (a) an accountable person no longer complies with one or more of the requirements specified in regulations made under section 120
(7)(aa)(i), or (b) one or more conditions or restrictions, imposed by regulations made under section 120
(7)(aa)(ii) as respects the accounting by an accountable person for tax by the means referred to in subsection
(1), are no longer satisfied or are no longer being observed, then subsection
(4)applies.
(4)Where this subsection applies, the Revenue Commissioners shall serve a notice in writing (a ‘notice of exclusion’) on the accountable person stating that the person is, from a date specified in the notice, excluded from accounting for tax by the means referred to in subsection
(1)and if such a notice is served on that person then the means referred to in subsection
(1)for accounting for tax shall, from the date specified in the notice, not be available to that person.
(5)Where a notice of exclusion is served on a person under subsection
(4), the person may appeal the notice to the Appeal Commissioners in accordance with section 949I of the Taxes Consolidation Act 1997 , within the period of 30 days after the date of the notice.”. Amendment of section 56 of Act of 2010 64. Section 56 of the Act of 2010 is amended— (a) in subsection
(1), in the definition of “qualifying person”— (
  1. i)by the deletion of “, or is likely to amount to,”, and (
  2. ii)by the insertion of “for the period of 12 months immediately preceding the making of an application for authorisation under subsection
(2)” after “services”, (b) in subsection
(2), by the insertion of the following paragraph after paragraph (a): “(aa) provide in the application form the particulars specified in such regulations as may be made under section 120
(7)(ab),”, (c) in subsection
(3)— (
  1. i)by the substitution of the following paragraph for paragraph (a): “(
  2. a)The Revenue Commissioners shall, subject to paragraph (ab), issue to a person, who has made an application under subsection
(2), an authorisation in writing where they are satisfied that— (
  1. i)there is no risk to revenue, and (
  2. ii)the person— (I) is a qualifying person, and (II) has furnished the particulars, duly certified, as required under subsection
(2), and if not so satisfied shall refuse to issue the authorisation.”, (
  1. ii)by the insertion of the following paragraphs after paragraph (
  2. a)(amended by subparagraph (
  3. i)): “(
  4. aa)Where the Revenue Commissioners decide under paragraph (
  5. a)to refuse to issue an authorisation, they shall give notice in writing to the person concerned of the decision and the reasons for that decision. (
  6. ab)An authorisation issued under paragraph (
  7. a)shall be subject to the conditions that the authorised person, during the period for which the authorisation is valid, shall— (
  8. i)keep full and true records in accordance with section 84, and (
  9. ii)comply with the provisions of— (I) this Act, (II) the Tax Acts (within the meaning of section 1 of the Taxes Consolidation Act 1997 ), (III) the Capital Gains Tax Acts (within the meaning of section 1 of the Taxes Consolidation Act 1997 ), (IV) the statutes relating to the duties of excise and to the management of those duties, (V) the Customs Act 2015 , and (VI) any instrument made under any of the enactments referred to in clauses (I) to (V).”, (iii) by the insertion of the following paragraph after paragraph (c): “(
  10. ca)An authorised person shall, by notice in writing, advise the Revenue Commissioners immediately of any change in the particulars referred to in subsection
(2)(aa).”, and (
  1. iv)by the deletion of paragraph (d), (
  2. d)by the insertion of the following subsections after subsection
(3): “(3A) (a) The Revenue Commissioners shall, by notice in writing, cancel an authorisation issued to a person in accordance with subsection
(3)where they are satisfied that— (
  1. i)the person is no longer a qualifying person, (
  2. ii)the person has furnished, or there is furnished on his or her behalf, when making an application under subsection
(2)for authorisation, particulars which are, in a material respect, false, incorrect or misleading, or (iii) the person has failed or is failing to comply with all or any of the conditions set out in subsection
(3)(ab). (
  1. b)A cancellation under paragraph (
  2. a)shall take effect— (
  3. i)if no appeal is brought under subsection
(10), on the date specified in the notice given under paragraph (a), or (ii) if an appeal is brought under subsection
(10), on the date on which the appeal has been finally determined or is withdrawn or abandoned. (3B) Where— (
  1. a)a person’s authorisation is cancelled under subsection (3A), and (
  2. b)it appears to be requisite to the Revenue Commissioners to do so for the protection of the revenue, the Revenue Commissioners may, notwithstanding any obligations as to secrecy, or other restriction upon disclosure of information imposed on them by any enactment or otherwise— (
  3. i)inform the suppliers to the person to whom the authorisation relates, in so far as is practicable, of— (I) the cancellation of that person’s authorisation, (II) the number of the authorisation so cancelled, (III) the date from which the cancellation has effect, and (IV) the name and address of the person to whom the authorisation issued, (
  4. ii)publish in Iris Oifigiúil a notice stating— (I) that the authorisation has been cancelled, (II) the number of the authorisation so cancelled, (III) the date from which the cancellation has effect, and (IV) the name and address of the person to whom the authorisation issued, and (iii) make publicly available the information which has been published in accordance with subparagraph (
  5. ii)in any other publication and in any manner, form, format or media.”, and (
  6. e)by the insertion of the following subsection after subsection
(9): “
(10)Any person aggrieved by a decision of the Revenue Commissioners in relation to— (a) the refusal under subsection
(3)(
  1. a)to issue an authorisation, or (
  2. b)the cancellation of an authorisation under subsection (3A), may appeal the decision to the Appeal Commissioners, in accordance with section 949I of the Taxes Consolidation Act 1997 , within the period of 30 days after the date of the notice of that decision.”. Amendment of section 58 of Act of 2010 65. Section 58 of the Act of 2010 is amended— (
  3. a)in subsection
(1), by the substitution of the following definition for the definition of “traveller”: “ ‘traveller’ means a person whose domicile or habitual residence is not situated within the Community;”, and (b) in subsection
(2)— (
  1. i)by the substitution of the following paragraph for paragraph (a): “(
  2. a)the supply of a traveller’s qualifying goods, where the total value of that supply of goods, including tax, is more than €75, and”, and (
  3. ii)by the insertion of the following paragraph after paragraph (iii): “(iiia) has, in respect of a traveller whose domicile or habitual residence is in the United Kingdom, proof that— (I) the goods have been imported into the United Kingdom by or on behalf of the traveller, and (II) value-added tax and duties of customs and excise, chargeable by virtue of the law of the United Kingdom, have been paid on the importation of those goods,”. Amendment of section 120 of Act of 2010 66. Section 120 of the Act of 2010 is amended— (
  4. a)in subsection
(7)— (
  1. i)by the deletion of “provide for”, (
  2. ii)in paragraph (a), by the insertion of “provide for” before “the repayment”, (iii) by the insertion of the following paragraphs after paragraph (a): “(
  3. aa)as respects the accounting by an accountable person for tax by the means referred to in section 53A
(1)— (
  1. i)specify requirements to be complied with by an accountable person, and (
  2. ii)impose conditions or restrictions that must be satisfied or observed in respect of all steps leading to the accounting for tax by the means so referred to (including conditions or restrictions the purpose of which is to secure that the necessary capacity and capability, on an on-going basis, exists on the part of the accountable person in order for him or her to account for tax by those means), and regulations under this paragraph may include provision for the furnishing to the Revenue Commissioners of documentation (including with respect to financial transactions entered into by the accountable person with other persons and accounts or facilities held by the accountable person with financial institutions) by the accountable person and provision the inclusion otherwise of which appears to the Revenue Commissioners to be requisite for the protection of the revenue, (
  3. ab)as respects an application by a person for authorisation in accordance with subsection
(2)of section 56, specify the particulars to be included in the application form referred to in that subsection by the person making the application, including, without prejudice to the generality of the foregoing— (
  1. i)the following particulars: (I) confirmation that full and true records are being kept by the person in accordance with section 84; (II) confirmation that the person is complying with the provisions of— (A) this Act, (B) the Tax Acts (within the meaning of section 1 of the Taxes Consolidation Act 1997 ), (C) the Capital Gains Tax Acts (within the meaning of section 1 of the Taxes Consolidation Act 1997 ), (D) the statutes relating to the duties of excise and to the management of those duties, (E) the Customs Act 2015 , and (F) any instrument made under any of the enactments referred to in subclauses (A) to (E); (III) a declaration that the person has not been convicted of any offence under any of the enactments or instruments referred to in clause (II), and (
  2. ii)the form and manner in which the particulars shall be provided, by the person, in the application form,”, (
  3. iv)in paragraph (b), by the insertion of “provide for” before “the enabling”, and (
  4. v)in paragraph (c), by the insertion of “provide for” before “the tax”, and (
  5. b)in subsection
(17)(b), by the substitution of “subsection
(7)(aa), (b)” for “subsection
(7)(b)”. Insertion of Schedule 9 in Act of 2010 67. The Act of 2010 is amended by the insertion of the following Schedule after Schedule 8: “SCHEDULE 9 Section 2(4A) Non-application of section 2(4A) to certain provisions of Act Part 1 Section 33 Section 34 Section 35 Section 56
(1)Section 83 Section 88
(8)Section 91 Section 91A Section 91B Section 91C Section 91D Section 91E Part 2 Section 59 Section 101 Section 102
(3)Paragraph 5(1A) of Schedule 2 Paragraph 6
(1)(c) of Schedule 2”. Chapter 6 Stamp Duties Amendment of section 75 of Act of 1999
  1. Section 75(2A) of the Act of 1999 is amended by the insertion of the following after “requirement”: “, or is required by the authority in the United Kingdom, designated as the competent authority before the coming into operation of Chapter 6 of Part 8 of the Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2020, to be reported directly or indirectly to it and is so reported in accordance with that requirement”. Amendment of section 75A of Act of 1999
  2. Section 75A
(1)of the Act of 1999 is amended, in the definition of “clearing house”, by the insertion of “or the United Kingdom” after “European Communities”. Amendment of section 80 of Act of 1999 70. Section 80
(10)of the Act of 1999 is amended by the substitution of the following paragraph for paragraph (a): “(
  1. a)that the acquiring company referred to in this section is incorporated in— (
  2. i)another Member State of the European Union, (
  3. ii)an EEA State within the meaning of section 80A, or (iii) the United Kingdom, or”. Amendment of section 80A of Act of 1999 71. Section 80A
(1)of the Act of 1999 is amended— (
  1. a)in the definition of “acquiring company”, by the substitution of “, in an EEA State or in the United Kingdom” for “or in an EEA State”, (
  2. b)in the definition of “assurance company”— (
  3. i)in paragraph (a), by the deletion of “or”, (
  4. ii)in paragraph (b), by the substitution of “( S.I. No. 360 of 1994 ), or” for “( S.I. No. 360 of 1994 );”, and (iii) by the insertion of the following paragraph after paragraph (b): “(
  5. c)a person that holds an authorisation to carry on insurance granted by the authority in the United Kingdom charged by law with the duty of supervising such persons;”, and (
  6. c)in the definition of “parent company”, by the substitution of “, in an EEA State or in the United Kingdom,” for “or in an EEA State,”. Amendment of section 124B of Act of 1999 72. Section 124B
(1)of the Act of 1999 is amended in the definition of “insurer”— (
  1. a)in paragraph (b), by the deletion of “or”, (
  2. b)in paragraph (c), by the substitution of “in the State,” for “in the State;”, and (
  3. c)by the insertion of the following paragraphs after paragraph (c): “(
  4. d)a person who is the holder of an authorisation to undertake insurance granted by the authority in the United Kingdom charged by law with the duty of supervising such persons, or (
  5. e)a person who is the holder of an authorisation to undertake insurance granted by the authority in Gibraltar charged by law with the duty of supervising such persons;”. Amendment of section 125 of Act of 1999 73. Section 125
(1)of the Act of 1999 is amended, in the definition of “insurer”, by the insertion of the following after “1909”: “, or who holds an authorisation to carry on insurance of a class listed in Schedule 1 to the European Union (Insurance and Reinsurance) Regulations 2015 ( S.I. No. 485 of 2015 ) granted by the authority in the United Kingdom charged by law with the duty of supervising such persons, or who is the holder of an authorisation to carry on insurance of a class listed in Schedule 1 to the European Union (Insurance and Reinsurance) Regulations 2015 ( S.I. No. 485 of 2015 ) granted by the authority in Gibraltar charged by law with the duty of supervising such persons”. Chapter 7 Capital Acquisitions Tax Amendment of section 89 of Capital Acquisitions Tax Consolidation Act 2003 74. Section 89
(1)of the Capital Acquisitions Tax Consolidation Act 2003 is amended— (
  1. a)in paragraph (
  2. a)of the definition of “agricultural property”, by the insertion of “or in the United Kingdom” after “Member State”, and (
  3. b)in the definition of “farmer”, by the insertion of “or in the United Kingdom” after “Member State”. Chapter 8 Excise Amendment of Finance Act 1999 75. The Finance Act 1999 is amended— (
  4. a)in section 94— (
  5. i)in subsection
(1), by the deletion of the definition of “Member State”, (ii) in subsection
(3), by the substitution of “Subject to subsection (3A), a word” for “A word”, (iii) by the insertion of the following subsection after subsection
(3): “(3A) In this Chapter, each reference to Member State shall apply as if the reference included a reference to Northern Ireland, save where the reference occurs in subsections
(1)and
(5)(
  1. c)of section 99A.”, and (
  2. iv)in subsection
(4), by the substitution of “Subject to subsection (3A), a word” for “A word”, and (b) in section 101, in subsections
(8)(a)(ii) and
(9)(a)(ii), by the insertion of “or of the United Kingdom” after “Member State” in each place that it occurs. Amendment of Finance Act 2001 76. The Finance Act 2001 is amended— (a) in section 96— (i) in subsection
(1)— (I) in the definition of “European Union”— (A) by the insertion of “, subject to subsection
(3),” before “means”, and (B) by the deletion of paragraph (c), and (II) in the definition of “Member State”, by the insertion of “, subject to subsection
(3),” before “means”, (ii) in subsection
(2), by the substitution of “Subject to subsection
(3), a word” for “A word”, and (iii) by the insertion of the following subsection after subsection
(2): “
(3)In this Part, each reference to— (
  1. a)European Union, and (
  2. b)Member State, shall apply as if the reference included a reference to Northern Ireland, save where either such reference occurs in section 104
(4)(a), 109
(7)(c) or 109A
(8).”, (b) in section 104
(1)(e), by the insertion of “or port” after “airport”, (c) in section 109, in subsections
(3)(c)(ii) and
(12)(a)(ii), by the insertion of “or of the United Kingdom” after “Member State” in each place that it occurs, (d) in section 109A, in subsections
(5)(a)(ii) and
(13)(a)(ii), by the insertion of “or of the United Kingdom” after “Member State” in each place that it occurs, (
  1. e)in section 109D, by the deletion of paragraph (d), (
  2. f)in section 109IA, in subsections
(7)(a)(ii) and
(14)(a)(ii), by the insertion of “or of the United Kingdom” after “Member State” in each place that it occurs, and (
  1. g)in section 109S, by the deletion of paragraph (d). Amendment of Finance Act 2003 77. The Finance Act 2003 is amended— (
  2. a)in section 73— (
  3. i)in subsection
(2), by the substitution of “Subject to subsection (2A), a word” for “A word”, (ii) by the insertion of the following subsection after subsection
(2): “(2A) In this Chapter, each reference to— (
  1. a)European Union, and (
  2. b)Member State, shall apply as if the reference included a reference to Northern Ireland.”, and (iii) in subsection
(3), by the substitution of “Subject to subsection (2A), a word” for “A word”, and (b) in section 78A
(1), by the substitution of “European Union” for “European Community”. Amendment of section 71 of Finance Act 2005 78. Section 71 of the Finance Act 2005 is amended— (a) in subsection
(1), by the deletion of the definitions of “Community” and “Member State”, (b) in subsection
(5), by the substitution of “Subject to subsection (5A), a word” for “A word”, and (c) by the insertion of the following subsection after subsection
(5): “(5A) In this Chapter, each reference to Member State shall apply as if the reference included a reference to Northern Ireland.”. PART 9 Financial Services: Settlement Finality Interpretation (Part 9) 79.
(1)In this Part— “central counterparty” means a person that is interposed between the institutions in a relevant arrangement and acts as the exclusive counterparty of those institutions with regard to their transfer orders; “indirect participant” means— (
  1. a)an institution, (
  2. b)a central counterparty, (
  3. c)a settlement agent, (
  4. d)a clearing house, or (
  5. e)an operator, with a contractual relationship with a participant in a relevant arrangement which enables the indirect participant to pass transfer orders through the relevant arrangement, provided that the indirect participant is known to the operator; “Irish participant” means a participant— (
  6. a)resident in the State, or (
  7. b)having its registered office or principal place of business in the State; “Minister” means Minister for Finance; “operator” means the entity or entities legally responsible for the operation of a relevant arrangement; “participant” means— (
  8. a)an institution, (
  9. b)a central counterparty, (
  10. c)a settlement agent, (
  11. d)a clearing house, or (
  12. e)an operator, that is a participant in a relevant arrangement; “Regulations of 2010” means the European Communities (Settlement Finality) Regulations 2010 ( S.I. No. 624 of 2010 ), as those Regulations stood amended immediately prior to the relevant date; “relevant arrangement” means a formal arrangement— (
  13. a)between 3 or more participants (other than the operator, any settlement agent, any central counterparty, any clearing house or any indirect participant), and (
  14. b)with common rules and standardised arrangements for the clearing (whether or not through a central counterparty) or execution of transfer orders between the participants; “relevant date” shall— (
  15. a)subject to paragraph (b), be construed as a reference to the date on which this Part comes into operation, or (
  16. b)where a time on a particular date is appointed as the time (on that date) at which this Part shall come into operation, be deemed to be a reference to that time; “settlement agent”, in relation to a relevant arrangement, means a person who provides settlement accounts through which transfer orders are settled (whether or not the person extends credit to participants for settlement purposes); “transfer order” means— (
  17. a)an instruction by a participant to place an amount of money at the disposal of a recipient by means of a book entry on the accounts of a credit institution, a central bank, a central counterparty or a settlement agent, (
  18. b)an instruction that results in the assumption or discharge of a payment obligation as defined by the rules of a relevant arrangement, or (
  19. c)an instruction by a participant to transfer the title to, or an interest in, a security or securities by means of a book entry on a register or by any other means.
(2)A word or expression that is used in this Part and also used in the Regulations of 2010 has, in this Part, unless the contrary intention appears in this Part, the same meaning as it has in the Regulations of 2010. Temporary designation of relevant arrangement 80.
(1)This section applies to a relevant arrangement where— (
  1. a)immediately before the relevant date, the relevant arrangement was an arrangement— (
  2. i)designated for the purposes of the laws of the United Kingdom giving effect to the Settlement Finality Directive, and (
  3. ii)in respect of which the notifications required to be made to the European Securities and Markets Authority pursuant to those laws have been made, (
  4. b)one or more of the participants in the arrangement is an Irish participant, (
  5. c)the arrangement is governed by the laws of the United Kingdom, and (
  6. d)the rules of the arrangement would, if the arrangement were a system, comply with Regulation 7 of the Regulations of 2010.
(2)The operator of a relevant arrangement shall, not later than 3 months from the date on which the operator becomes aware that this section applies to the arrangement, notify the Bank and the Minister that this section so applies.
(3)Where the Minister receives a notification under subsection
(2), he or she shall notify the European Securities and Markets Authority of— (
  1. a)the receipt of the notification, and (
  2. b)the name of the operator of the relevant arrangement concerned.
(4)The Minister may issue a notice (in this section referred to as a “withdrawal notice”) in respect of a relevant arrangement where the Bank has notified the Minister that the Bank is not satisfied that— (
  1. a)the rules of the arrangement would, if the arrangement were a system, comply with Regulation 7 of the Regulations of 2010, or (
  2. b)the laws of the United Kingdom applicable to the matters to which the Settlement Finality Directive applies are equivalent to the laws of the State applicable to those matters.
(5)This section shall cease to apply to a relevant arrangement on the date that is the earliest of— (
  1. a)the date on which the Bank issues a withdrawal notice in respect of the arrangement, (
  2. b)the date that is 9 months from the relevant date, and (
  3. c)the date on which there ceases to be an Irish participant in the arrangement. Designation of relevant arrangement 81.
(1)This section applies to a relevant arrangement where— (
  1. a)the arrangement is governed by the laws of the United Kingdom, (
  2. b)there is a designation notice in effect in relation to that arrangement, and (
  3. c)one or more of the participants in the arrangement is an Irish participant.
(2)The Minister may issue a notice (in this section referred to as a “designation notice”) in respect of a relevant arrangement where the Bank has notified the Minister that the Bank is satisfied that— (
  1. a)the rules of the arrangement would, if the arrangement were a system, comply with Regulation 7 of the Regulations of 2010, and (
  2. b)the laws of the United Kingdom applicable to the matters to which the Settlement Finality Directive applies are equivalent to the laws of the State applicable to those matters.
(3)The Minister may issue a notice (in this section referred to as a “withdrawal notice”) in respect of a relevant arrangement where the Bank has notified the Minister that the Bank is no longer satisfied that— (
  1. a)the rules of the arrangement would, if the arrangement were a system, comply with Regulation 7 of the Regulations of 2010, or (
  2. b)the laws of the United Kingdom applicable to the matters to which the Settlement Finality Directive applies are equivalent to the laws of the State applicable to those matters.
(4)A designation notice shall— (
  1. a)have effect in relation to a relevant arrangement from the date of issue of the notice, and (
  2. b)cease to have effect in relation to a relevant arrangement on the date immediately following the date on which a withdrawal notice is issued in respect of the arrangement.
(5)Where the rules of a relevant arrangement in relation to which a designation notice has effect are amended or revoked, the operator of that arrangement shall, not later than 14 days from the date of that amendment or revocation, as the case may be, notify the Bank in writing that those rules have been amended or revoked, as the case may be.
(6)Where an operator of the relevant arrangement in relation to which a designation notice has effect becomes aware that the laws of the United Kingdom applicable to the matters to which the Settlement Finality Directive applies are not equivalent to the laws of the State applicable to those matters, the operator shall, not later than 14 days from the date on which it becomes so aware, notify the Bank in writing that it has become so aware.
(7)Where the Minister issues a designation or withdrawal notice he or she shall notify the European Securities and Markets Authority of— (
  1. a)the issue of the notice, and (
  2. b)the name of the operator of the relevant arrangement to which the notice relates. Rules applicable to arrangement to which section 80 or 81 applies 82.
(1)The Regulations of 2010, as modified in accordance with subsection
(2), shall apply to a relevant arrangement to which section 80 or 81 applies as if the arrangement were a system designated by the Minister under Regulation 4
(1)of those Regulations.
(2)For the purposes of the application of the Regulations of 2010 in accordance with subsection
(1), those Regulations shall be modified as follows: (a) the definition of “central bank” in Regulation 2
(1)shall be construed as if “or the United Kingdom” were inserted after “of a Member State”; (b) the definition of “system” in Regulation 2
(1)shall be construed as if the following subparagraph were substituted for subparagraph (
  1. c)of that definition: “(
  2. c)governed by the law of a country, chosen by the participants, that is a Member State or the United Kingdom (being a country in which at least one of those participants has its head office),”; (
  3. c)Regulation 11 shall be construed as if the following paragraph were substituted for paragraph
(3): “
(3)If— (
  1. a)securities are provided as collateral security to any one or more of a participant, a system operator or a central bank, and (
  2. b)the right of the participant, system operator or central bank with respect to the securities is legally recorded in a register, account or centralised deposit system located in a Member State or in the United Kingdom, the law of that Member State or the United Kingdom, as the case may be, governs the determination of the rights of the participant or central bank as a holder of collateral security in relation to those securities.”. PART 10 Financial Services: Amendment of European Union (Insurance and Reinsurance) Regulations 2015 and European Union (Insurance Distribution) Regulations 2018 Interpretation (Part 10) 83. In this Part— “Regulations of 2015” means the European Union (Insurance and Reinsurance) Regulations 2015 ( S.I. No. 485 of 2015 ); “Regulations of 2018” means the European Union (Insurance Distribution) Regulations 2018 ( S.I. No. 229 of 2018 ). Amendment of Regulations of 2015 84. The Regulations of 2015 are amended by the insertion of the following regulations after Regulation 13: “Conditions for application of Regulation 13B 13A.
(1)This Regulation applies to a person who satisfies the following conditions: (
  1. a)the person was, immediately before the relevant date, authorised as an insurance undertaking, within the meaning of the Directive, under the law of the United Kingdom or Gibraltar giving effect to the Directive; (
  2. b)the person has, before the relevant date— (
  3. i)established a branch and started business in the State, or (
  4. ii)pursued business in the State under the freedom to provide services, in accordance with Chapter VIII of Title I of the Directive; (
  5. c)the person— (
  6. i)on or before the relevant date, ceased to conduct new insurance contracts in the State, and (
  7. ii)after that date, exclusively administers its existing portfolio in order to terminate its activity in the State; (
  8. d)the person complies with the general good requirements.
(2)This paragraph applies where the Bank has decided it is satisfied that a person— (
  1. a)satisfying the condition described in subparagraph (
  2. a)of paragraph
(1), and (
  1. b)satisfying either of the conditions described in subparagraph (
  2. b)of that paragraph, has, after the relevant date— (
  3. i)carried on any insurance business in the State, other than the administration of its existing portfolio in order to terminate its activity in the State, (
  4. ii)permanently ceased to carry on insurance business in the State, having completed the administration of its existing portfolio in order to terminate its activity in the State, (iii) failed to make sufficient progress towards permanently ceasing to carry on insurance business in the State by the date that is 15 years from the relevant date, or (
  5. iv)failed to comply with the general good requirements.
(3)Where paragraph
(2)applies, the Bank may issue a notification (in this Regulation referred to as a ‘withdrawal notification’) to the person concerned stating that it is satisfied that subparagraph (i), (ii), (iii) or (iv), as the case may be, of that paragraph applies to that person.
(4)A decision of the Bank under paragraph
(2)is an appealable decision for the purposes of Part VIIA of the Central Bank Act 1942 .
(5)A person to whom this Regulation applies shall, not later than 3 months from the relevant date, notify the Bank of the application of this Regulation to that person.
(6)This Regulation shall cease to apply to a person on the date that is the earlier of— (
  1. a)the date on which the Bank issues a withdrawal notification to the person, and (
  2. b)the date that is 15 years from the relevant date.
(7)In this Regulation— ‘general good requirements’ means the conditions under which, in the interest of the general good, insurance business shall be carried on in the State, as published by EIOPA and the Bank from time to time; ‘relevant date’ shall— (
  1. a)subject to subparagraph (b), be construed as a reference to the date on which Part 10 of the Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2020 comes into operation, or (
  2. b)where a time on a particular date is appointed as the time (on that date) at which that Part shall come into operation, be deemed to be a reference to that time. Regulations applicable to a person to whom Regulation 13A applies 13B.
(1)These Regulations shall, subject to the modifications specified in paragraph
(2), apply to a person to whom Regulation 13A applies as if the person were an insurance undertaking holding an authorisation under these Regulations, issued by the Bank, permitting the person to administer its existing portfolio in order to terminate its activity in the State, but not permitting the person to carry on any other insurance business in the State.
(2)The modifications referred to in paragraph
(1)are as follows: (
  1. a)the following provisions shall not apply: (
  2. i)Regulations 13, 14 and 15; (
  3. ii)Regulation 17; (iii) Regulations 21 to 24; (
  4. iv)Regulation 33; (
  5. v)Regulations 35 to 42; (
  6. vi)Regulations 44 to 75; (vii) Regulations 78 to 143; (viii) Regulations 145 to 150; (
  7. ix)Regulation 152; (
  8. x)Regulations 154 to 163; (
  9. xi)Regulations 166 and 167; (xii) Regulation 169; (xiii) Regulations 171 to 173; (xiv) Regulations 175 to 188; (
  10. xv)Regulations 192 and 193; (xvi) Regulations 212 and 213; (xvii) Regulations 215 to 278; (xviii) Regulations 280 to 299; (xix) Parts 1 to 4 of Schedule 3; (
  11. b)the Bank may, in writing, impose, on a person to whom these Regulations apply in accordance with paragraph
(1), conditions in relation to the operation or termination, or both the operation and termination, of that person’s insurance business and a condition so imposed shall be treated for the purposes of the application of these Regulations in accordance with that paragraph as if it were a condition imposed under Regulation 26.”. Amendment of Regulations of 2018 85. The Regulations of 2018 are amended by the insertion of the following regulations after Regulation 3: “Conditions for application of Regulation 3B 3A.
(1)This Regulation applies to a person who satisfies the following conditions: (
  1. a)the person was, immediately before the relevant date, registered in the United Kingdom or Gibraltar under the law of the United Kingdom or Gibraltar, as the case may be, giving effect to the Directive of 2016; (
  2. b)the person has, before the relevant date— (
  3. i)established a branch and commenced insurance distribution business in the State, or (
  4. ii)commenced insurance distribution business in the State under the freedom to provide services, in accordance with Chapter III of Title I of the Directive of 2016; (
  5. c)the person does not, after the relevant date, carry on any insurance distribution business in the State, other than the administration of insurance contracts entered into on or before that date; (
  6. d)the person complies with the general good rules.
(2)This paragraph applies where the Bank has decided it is satisfied that a person— (
  1. a)satisfying the condition described in subparagraph (
  2. a)of paragraph
(1), and (
  1. b)satisfying either of the conditions described in subparagraph (
  2. b)of that paragraph, has, after the relevant date— (
  3. i)carried on any insurance distribution business in the State, other than the administration of insurance contracts entered into on or before that date, (
  4. ii)permanently ceased to carry on insurance distribution business in the State, having completed the administration of insurance contracts entered into on or before that date, (iii) failed to make sufficient progress towards permanently ceasing to carry on insurance distribution business in the State by the date that is 15 years from the relevant date, or (
  5. iv)failed to comply with the general good rules.
(3)Where paragraph
(2)applies, the Bank may issue a notification (in this Regulation referred to as a ‘withdrawal notification’) to the person concerned stating that it is satisfied that subparagraph (i), (ii), (iii) or (iv), as the case may be, of that paragraph applies to that person.
(4)A decision of the Bank under paragraph
(2)shall be an appealable decision for the purpose of Part VIIA of the Central Bank Act 1942 .
(5)A person to whom this Regulation applies shall, not later than 3 months from the relevant date, notify the Bank of the application of this Regulation to that person.
(6)This Regulation shall cease to apply to a person on the date that is the earlier of— (
  1. a)the date on which the Bank issues a withdrawal notification to the person, and (
  2. b)the date that is 15 years from the relevant date.
(7)In this Regulation and Regulation 3B, ‘relevant date’ shall— (
  1. a)subject to subparagraph (b), be construed as a reference to the date on which Part 10 of the Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2020 comes into operation, or (
  2. b)where a time on a particular date is appointed as the time (on that date) at which that Part shall come into operation, be deemed to be a reference to that time. Regulations applicable to a person to whom Regulation 3A applies 3B.
(1)These Regulations shall, subject to the modifications specified in paragraph
(2), apply to a person to whom Regulation 3A applies as if the person were granted a registration by the Bank subject to the condition that the person shall not carry on any insurance distribution business in the State other than the administration of insurance contracts entered into on or before the relevant date.
(2)The modifications referred to in paragraph
(1)are as follows: (
  1. a)the following provisions shall not apply: (
  2. i)Regulations 8 to 12; (
  3. ii)Regulations 14 to 19; (iii) Regulations 25 to 28; (
  4. iv)Regulation 48; (
  5. b)the Bank may, in writing— (
  6. i)impose, on a person to whom these Regulations apply in accordance with paragraph
(1), conditions in relation to the operation or termination, or both the operation and termination, of that person’s insurance distribution business, and (ii) vary or revoke such conditions.
(3)A decision of the Bank to impose, vary or revoke a condition pursuant to paragraph
(2)(b) shall be an appealable decision for the purpose of Part VIIA of the Central Bank Act 1942 .”. Report to Minister for Finance 86.
(1)The Central Bank of Ireland shall, during the 12 months commencing on the date that is 11 years from the date on which this Part comes into operation, submit to the Minister for Finance a report setting out the views of the Central Bank of Ireland in relation to the operation of the provisions inserted in the Regulations of 2015 and the Regulations of 2018 by this Part, including as to— (
  1. a)the continuing need to protect holders of insurance policies issued by active insurance run-off undertakings or administered or performed by active insurance distribution run-off undertakings, (
  2. b)the number of active insurance run-off undertakings and active insurance distribution run-off undertakings, (
  3. c)the classes of insurance to which the policies referred to in paragraph (
  4. a)relate.
(2)In this section— “active insurance run-off undertaking” means a person who— (
  1. a)satisfies the condition described in subparagraph (
  2. a)of paragraph
(1)of Regulation 13A of the Regulations of 2015, (
  1. b)satisfies either of the conditions described in subparagraph (
  2. b)of that paragraph, (
  3. c)has complied with Regulation 13A
(5)of the Regulations of 2015, and (
  1. d)has not permanently ceased to carry on insurance business in the State; “active insurance distribution run-off undertaking” means a person who— (
  2. a)satisfies the condition described in subparagraph (
  3. a)of paragraph
(1)of Regulation 3A of the Regulations of 2018, (
  1. b)satisfies either of the conditions described in subparagraph (
  2. b)of that paragraph, (
  3. c)has complied with Regulation 3A
(5)of the Regulations of 2018, and (d) has not permanently ceased to carry on insurance distribution business (within the meaning of the Regulations of 2018) in the State. PART 11 Customs Definition (Part 11)
  1. In this Part, “Act of 2015” means the Customs Act 2015 . Customs control at customs ports
  2. The Act of 2015 is amended by the insertion of the following section after section 12: “12A.
(1)The person in charge or taking charge of a vehicle containing goods which have been unloaded from a ferry at a place (at a customs port) approved under section 7
(1)(c), being a vehicle that has entered the State from a place, other than a place situate in another Member State, shall— (
  1. a)comply with such instructions, as are given to him or her electronically or by other means by the Commissioners, regarding the movement of the vehicle to a place designated by the Commissioners as an area of customs supervision, and (
  2. b)ensure that the vehicle remains at that place and shall comply with such further instructions as are given to him or her (by the foregoing means) by the Commissioners as the Commissioners consider appropriate, until clearance (by the foregoing means) to depart that place is given.
(2)A person who fails, without lawful excuse, to— (
  1. a)comply with any instruction given to him or her under paragraph (
  2. a)or (
  3. b)of subsection
(1), or (b) ensure that the vehicle referred to in subsection
(1)remains, in accordance with paragraph (b) of that subsection, at the place there referred to, commits an offence.
(3)A person who commits an offence under subsection
(2)is liable, on summary conviction, to a fine of €5,000 or imprisonment for a term not exceeding 12 months or both.
(4)In this section, ‘ferry’ means a vessel with facilities that enable vehicles to be driven on board the vessel and to be driven off it.”. Amendment of section 25 of Act of 2015 89. Section 25 of the Act of 2015 is amended, in subsection
(1), by the substitution of the following paragraph for paragraph (
  1. a)— “(
  2. a)enter and inspect a customs port or customs airport or any place approved under the Customs Acts, or any conveyance within such port, airport or place,”. Procedures for goods entering or departing the State by ferry (from or to a place outside the customs territory of the Union) 90. The Act of 2015 is amended by the insertion of the following section after section 12A (inserted by section 88 ): “12B.
(1)In this section— ‘carrier’ means a person who has assumed responsibility for carriage of a relevant shipment or an empty vehicle, or the effecting of a relevant movement in relation to goods, into or out of the State by ferry and includes a person who provides haulage services or logistical services in relation to any of the foregoing matters; ‘Council Regulation’ means Council Regulation (EC) No. 1186/2009 of 16 November 200913 setting up a Community system of reliefs from customs duty; ‘Delegated Regulation’ means Commission Delegated Regulation (EU) 2015/2446 of 28 July 201514 supplementing Regulation (EU) No 952/2013 of the European Parliament and of the Council as regards detailed rules concerning certain provisions of the Union Customs Code; ‘electronic data processing technique’ means such electronic data processing technique as stands specified by the Commissioners for the purposes of this section; ‘export’ means the exportation or removal from the State of any goods to a place outside the customs territory of the Union; ‘ferry’ means a vessel with facilities that enable vehicles to be driven on board the vessel and to be driven off it; ‘ferry operator’ means a person engaged in the provision of ferry services between a port outside the customs territory of the Union and the State; ‘import’ means the importation or bringing into the State of any goods from outside the customs territory of the Union; ‘master reference number’ has the same meaning as it has in the Delegated Regulation; ‘pre-boarding notification’ shall be construed in accordance with subsection
(6); ‘relevant movement’ means each of the following cases where goods are to be imported or exported by ferry in

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