Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Bill 2020: Committee and Remaining Stages
Dail Éireann — 2020-11-25
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Sean Fleming (FF), Laois-Offaly

I move amendment No. 13:
In page 46, between lines 3 and 4, to insert the following:
“ Amendment of Finance Act 1999
73. The Finance Act 1999 is amended—
(a) in section 94—
(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)(c) of section 99A.”,
and
(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
74. 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—
(a) European Union, and
(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,
(e) in section 109D, by the deletion of paragraph (d),
(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
(g) in section 109S, by the deletion of paragraph (d).
Amendment of Finance Act 2003
75. The Finance Act 2003 is amended—
(a) in section 73—
(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—
(a) European Union, and
(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
76. 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.”.”.
The background to the amendment is that EU excise laws provide the legal framework for the application of excise duty to alcohol, tobacco and mineral oil products and the minimum rates that apply. As a result of the Ireland and Northern Ireland protocol, EU excise laws will apply to and in Northern Ireland from the end of the UK transition period. The changes proposed in the amendment are designed to ensure that our primary legislation on excise is consistent with the protocol by including Northern Ireland in the definitions of "Member State" and "European Union". We have had this in respect of a number of other sections. While Northern Ireland will not be a member of the EU, it is being designated as a member state or in the EU under the Ireland and Northern Ireland protocol. We have had similar amendments on the same issue under other tax headings.

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Record URI: https://data.oireachtas.ie/akn/ie/debateRecord/dail/2020-11-25/debate/main
Retrieved: 2026-08-14T04:48:50+00:00
Sitting date: 2020-11-25