The Finance Bill introduces the legislation for the “real time” PAYE reporting regime that will take effect from 1 January 2019
Measures to give effect to the Multilateral Instrument in Irish law
Anti-avoidance measures in respect of interest as a charge relief and legislating for existing Revenue administrative practice in respect of intermediate holding companies
Technical amendments to the loss relief rules where a company has claimed relief under the Knowledge Development box (KDB)
Technical amendments to the taxation of life assurance products, IREFs and s110 companies
Changes to stamp duty relieving provisions to facilitate mergers and restructures as permitted under Companies Act 2014
Amendments to certain anti-avoidance provisions in relation to transfer of assets aboard/offshore assets/trusts to ensure alignment with EU law.
Anti-avoidance and s626B participation exemption. The s626B exemption currently does not apply where shares derive their value from Irish land or buildings; the anti-avoidance measure is designed to ensure that money or other assets cannot be transferred into a company prior to sale to bring the disposal within s626B.
