Category: Mitigation Legislation

INTRODUCTION Following the conclusion of negotiations on a Withdrawal Agreement, including a Protocol on Ireland/Northern Ireland, on 17 October 2019, the UK left the EU on 31 January 2020. The Withdrawal Agreement provides for a transition period up to 31 December 2020 during which EU rules and regulations continue to apply to the UK. During […]

PART 4 – Miscellaneous amendments to Companies Act 2014 Minister for Business, Enterprise & Innovation Head 4-1. Interpretation, Application and Commencement Explanatory Note: This adds definitions for terms that are introduced to Part 17 Chapter 7A of the Companies Act 2014 in the subsequent Heads. Also provides for the application of terms defined in the […]

PART 2 – Arrangements in Relation to Health Services PLACEHOLDER Minister for Health Part 2, which is intended to replace the arrangements provided in Part 2 of the 2019 Omnibus Act, provides that the Minister for Health will facilitate the provision of health services under the Common Travel Area Healthcare Arrangement currently being negotiated between […]

PART 7 – Amendment of Student Support Act 2011 Minister for Further and Higher Education, Research, Innovation and Science Head 7-1. Definition Explanatory Note: This Head defines the “Principal Act” i.e. the Student Support Act 2011. Head 7-2. Amendment of section 2 of Act of 2011 Explanatory Note: This Head defines what a “relevant specified […]

PART 8 – Taxation Minister for Finance Chapter 1 Definitions Head 8-1. Definitions Chapter 2 Income Tax Head 8-2 – Amendment to exemptions from tax for Government and other public securities Explanatory Note: This Head amends section 42 of the Taxes Consolidation Act 1997. That section provides an exemption from income tax for interest payable […]

Chapter 3 Corporation Tax Head 8-30. TCA Section 243(4) – Charges on income for corporation tax purposes Explanatory Note: Section 243 provides for relief from corporation tax in the form of charges on income in respect of annuities and other annual payments, patent royalties, rents and other similar payments, and, to a limited extent, interest, […]

Chapter 4 Capital Gains Tax Head 8-38. Amendment to tax treatment of certain venture fund managers Explanatory Note: An amendment to section 541C of the Taxes Consolidation Act 1997 similar to the amendment in section 53 of the Withdrawal Act will need to be incorporated in the Bill. Section 541C provides relief from capital gains […]

PART 9 – Financial Services: Settlement Finality Minister for Finance Head 9-1. Interpretation Explanatory Note: This head is a standard legislative provision to provide for the inclusion of additional definitions. Head 9-2. Temporary designation of relevant arrangement Explanatory Note: This head provides for the temporary designation of settlement systems already designated by the Bank of […]

PART 11 – Amendments to the Customs Act 2015 Minister for Finance Head 11-1. Customs Control at Customs ports. Provide for – a Revenue offence where a truck driver entering the State exits a customs port without obeying an instruction to call to Customs. Explanatory Note: This Head introduces a new Section 12A of the […]

PART 13 – Third Country Bus Services Minister for Transport, Tourism and Sport  Head 13-1. Definition Explanatory Note: This Head provides a definition for the purposes of Part 13. Head 13-2. Continuation of international carriage of passengers by road Explanatory Note: This Head gives a new power to the Minister to make regulations under the […]

PART 14 – Amendment of Social Welfare Consolidation Act 2005 Minister for Employment Affairs and Social Protection Head 14-1. Definition This has already been drafted – section 83 of the 2019 Act refers. Head 14-2. Amendment of section 287 of Act of 2005 The proposed amendment is intended to ensure that reciprocal agreements could be […]

PART 16 – Amendment of Extradition Act 1965 Minister for Justice and Equality   Head 16-1. Definition Provide that – Explanatory Note: This is a standard provision Head 16-2. Amendment of section 4 of Act of 1965 Explanatory Note: This amendment is a consequential provision following the insertion of a new section 23(2) into the […]

PART 17 – Amendment of the Immigration Act 2004– Explanatory Note: The purpose of this head is to amend section 11 (Requirements as to documents of identity and supply of information) of the Immigration Act 2004. Section 11 of the 2004 Act was substituted by section 34(a) of the Civil Law (Miscellaneous Provisions) Act 2011. […]

PART 19 – Amendment of Childcare Support Act 2018 Minister for Children and Youth Affairs Head 19-1. Definition Provide that – In this Part, “Principal Act” means the Childcare Support Act 2018. Explanatory Note: The purpose of this Head is to provide that in this Bill the term ‘Principal Act’ means the Childcare Support Act […]

December 2018 Legislation At a national level intensive work has been undertaken across Government to screen all Irish legislation currently in force to identify areas where legislative amendments will or may be required in the context of a no deal Brexit. A committee of senior officials is drawing up proposals for the drafting and enactment […]

Taxation The Brexit Omnibus Act contains a number of provisions on taxation that were required as contingency measures in the event of a no deal Brexit. These are contained under Part 6 of the Act, which provides for the modification of Income Tax, Capital Tax, Corporation Tax, Capital Tax and Stamp Duty legislation in order […]

24 January 2019 Introduction While the focus remains on securing an orderly and agreed Brexit, the Government’s Contingency Action Plan recognises that a no deal Brexit would pose unique and unprecedented challenges for the UK, as well as for the EU, including Ireland. Brexit of any kind will mean change and managing a no deal Brexit […]

Industrial Development Miscellaneous Provisions Department of Business, Enterprise and Innovation Explanatory Note: These provisions will enable Enterprise Ireland to further support businesses through investment, loans and RD&I grants, therefore, limiting the negative effects Brexit could have on vulnerable enterprises. This will assist firms to remain competitive, to innovate in terms of new product and service […]

Secondary Legislation As set out in the Government’s Contingency Action Plan and in the Update published on 30 January 2019, work has progressed in parallel to the Brexit Omnibus Bill on the required secondary legislation. Today Government noted the 21 issues where secondary legislation is required in a no deal scenario.  Following detailed engagement by […]