[10th December, 2019]
Be it enacted by the Oireachtas as follows:
PART 1
Preliminary and General
Short title and commencement
1. (1) This Act may be cited as the Finance (Tax Appeals and Prospectus Regulation) Act 2019.
(2) This Act shall come into operation on such day or days as the Minister may by order or orders appoint either generally or with reference to any particular purpose or provision and different days may be so appointed for different purposes or different provisions.

Definitions
2. In this Act—
“Act of 1997” means the Taxes Consolidation Act 1997 ;
“Act of 2014” means the Companies Act 2014 ;
“Act of 2015” means the Finance (Tax Appeals) Act 2015 .
PART 2
Tax Appeals
Amendment of section 2 of Act of 2015
3. Section 2 of the Act of 2015 is amended by the insertion of the following definition:
“‘chairperson’ means the chairperson of the Commission;”.
Amendment of section 3 of Act of 2015
4. Section 3 of the Act of 2015 is amended by the insertion of the following subsection after subsection (5):
“(6) The Commission may enter into agreements with other persons for the purposes of the performance of the functions of the Commission.”.

Appointment and functions of chairperson
5. The Act of 2015 is amended by the insertion of the following sections after section 4:
“Appointment of chairperson of Commission
4A. (1) The chairperson shall be appointed by the Minister from among persons in respect of whom a recommendation has been made under subsection (2).

(2) The Minister shall request the Public Appointments Service to assess and select suitable candidates for appointment as the chairperson in accordance with the relevant provisions of the Public Service Management (Recruitment and Appointments) Act 2004 and, following such assessment and selection, to recommend individuals to the Minister for appointment.
(3) The Minister may, from time to time, specify requirements that he or she considers to be requirements that must be complied with by a candidate for appointment as chairperson; the Public Appointments Service, in performing its functions under subsection (2), shall satisfy itself that those requirements are complied with by a candidate.
(4) Without prejudice to the generality of subsection (3), the requirements that may be specified by the Minister under that subsection include—
(a) the minimum period of practical experience, or type of practical experience, required of a candidate,
(b) the academic or professional qualifications to be possessed by a candidate, and
(c) subject to the Employment Equality Act 1998 , the health and age of a candidate.
(5) A person shall be appointed as chairperson under subsection (1) for such term, not exceeding a period of 7 years, as the Minister determines and specifies in the appointment and, subject to this Act, shall hold office for that period accordingly.
(6) Where—
(a) a person has, in accordance with subsection (1), already been appointed as chairperson, and
(b) that person’s first term of office as chairperson expires by passage of time,
then that person may be appointed as chairperson by the Minister for a second term.

(7) The period of that second term shall be such as the Minister determines and specifies in the reappointment, but shall not exceed 7 years.
(8) A person shall not be appointed as chairperson for more than 2 terms of office.
(9) In addition to the limit provided by subsection (5) or (7) concerning the period of a chairperson’s term of office, the specification, under either such subsection, of a period of office shall be such as will result in section 15(1) (Commissioner must retire at retirement age) being complied with.
(10) Where a person appointed as chairperson is not a Commissioner on the date that he or she is appointed as chairperson—
(a) that person shall be deemed to be appointed as a Commissioner—
(i) on the date of his or her appointment as chairperson, and
(ii) for the term of his or her appointment as chairperson,
and
(b) section 8(7) shall apply to that person as if he or she had been appointed in accordance with section 8(2) on the date of his or her appointment as chairperson.
(11) If the circumstances specified in paragraphs (a) and (b) of subsection (6) apply in relation to a person but the person is not reappointed as chairperson under that subsection, the Minister shall lay a statement before Dáil Éireann giving the reason for not so reappointing the person.

Resignation of chairperson
4B. (1) A chairperson may resign by written notice to the Minister stating his or her intention to do so.

(2) Such a resignation shall take effect from a date that is not less than 3 months after the date of the notice referred to in subsection (1), unless the Minister approves its taking effect on an earlier date.

Removal from office of chairperson
4C. (1) The Minister may at any time, for stated reasons, remove a chairperson from office for misbehaviour.

(2) Without prejudice to subsection (1), the Minister may at any time remove a chairperson from office where the Minister considers that—
(a) the chairperson has become incapable through ill health of effectively performing his or her functions as chairperson,
(b) the chairperson’s removal is necessary or expedient for the effective performance by the Commission of its functions, or
(c) a conflict of interest (with regard to the performance by the chairperson of his or her functions) arises on the part of the chairperson of such significance that the chairperson should cease to hold office.
(3) Where the Minister removes a chairperson from office under this section, he or she shall lay a statement before Dáil Éireann giving the reason for the removal.

Cessation of term of office of chairperson
4D. The term of office of a chairperson shall cease on the date that is the earliest to occur of the following:
(a) the date of the expiry of his or her term of office as chairperson;
(b) the date of his or her resignation or removal from office as a Commissioner;
(c) the date of his or her resignation or removal from office as chairperson;
(d) the date of he or she ceasing to hold office as a Commissioner in accordance with section 18.

Temporary incapacity of chairperson
4E. Where the chairperson is for any reason temporarily unable to act as chairperson, the Minister may appoint another Commissioner to be the chairperson for the duration of that inability and the Commissioner so appointed may, for that duration, perform all of the functions assigned to the chairperson.

Functions of chairperson
4F. (1) The chairperson shall carry on and manage, and control generally, the administration and business of the Commission and such other functions as are assigned to him or her by or under this Act.

(2) Without prejudice to the generality of subsection (1), the chairperson shall perform the following functions in relation to the Commission:
(a) ensure the integrity of the Commission’s accounting and financial reporting systems;
(b) ensure that appropriate systems of control are in place, in particular systems for—
(i) risk management,
(ii) financial and operational control, and
(iii) legal compliance;
(c) ensure that the obligations of the Commission under the Freedom of Information Act 2014 are complied with;
(d) ensure that the obligations of the Commission under data protection law are complied with;
(e) ensure that the functions of the Commission are performed efficiently;
(f) determine the priority as between appeals, having regard to the interests of justice and the efficient operation of this Act and Part 40A of the Act of 1997.
(3) The chairperson shall establish and maintain efficient and effective systems and procedures so as to secure the processing, adjudication and determination of appeals in a timely and effective manner.
(4) The chairperson may issue guidelines on the operation of the provisions of this Act or Part 40A of the Act of 1997 or any particular provision of this Act or Part 40A of the Act of 1997.
(5) The chairperson may consult with the other Commissioners in relation to the administration and business of the Commission.
(6) The chairperson shall convene a meeting with the other Commissioners at least once in each year to conduct a review of the performance by the Commissioners of their functions under this Act and Part 40A of the Act of 1997 in the period between the date of the meeting and the date on which the previous meeting was convened under this subsection or, in the case of the first meeting to be convened under this subsection, the period between the date of the meeting and the date on which section 5 of the Finance (Tax Appeals and Prospectus Regulation) Act 2019 came into operation.
(7) The chairperson shall be the accounting officer in relation to the appropriation accounts of the Commission for the purposes of the Comptroller and Auditor General Acts 1866 to 1998.
(8) The chairperson shall be accountable to the Minister for the efficient and effective management of the Commission and for the due performance of his or her functions.
(9) Any function assigned by this Act to the chairperson, other than a function specified in any of subsections (4) to (8) or section 4G, may be performed by any one or more of the Commission’s staff acting under the chairperson’s authority.
(10) In this section, “data protection law” means—
(a) the Data Protection Acts 1988 to 2018,
(b) Regulation (EU) 2016/679 of the European Parliament and of the Council of 27 April 20161 on the protection of natural persons with regard to the processing of personal data and on the free movement of such data, and repealing Directive 95/46/EC and all law of the State giving further effect to that Regulation, and
(c) all law of the State giving effect or further effect to Directive (EU) 2016/680 of the European Parliament and of the Council of 27 April 20162 on the protection of natural persons with regard to the processing of personal data by competent authorities for the purposes of the prevention, investigation, detection or prosecution of criminal offences or the execution of criminal penalties, and on the free movement of such data, and repealing Council Framework Decision 2008/977/JHA.

Reporting to chairperson
4G. (1) The chairperson may request a Commissioner to provide a report to the chairperson in relation to the functions, or any particular function, performed by that Commissioner under this Act or Part 40A of the Act of 1997.

(2) Without prejudice to the generality of subsection (1), a request may be made under that subsection to provide a report in relation to the determination of an appeal by the Commissioner concerned.
(3) A request under subsection (1) shall specify the information to be included in the report and the time within which the report is to be provided to the chairperson.
(4) The chairperson shall specify a reasonable time for the provision of a report requested under subsection (1), taking into account the nature and extent of the information requested to be included in the report.
(5) A Commissioner shall comply with a request made under subsection (1).”.

Amendment of section 6 of Act of 2015
6. Section 6(2) of the Act of 2015 is amended—
(a) in paragraph (j), by the substitution of “the High Court, and” for “the High Court,”, and
(b) by the deletion of paragraph (k).
Amendment of section 8 of Act of 2015
7. Section 8(2) of the Act of 2015 is amended by the substitution of “Subject to subsections (6) and (7) and section 4A(10)” for “Subject to subsections (6) and (7)”.

Amendment of section 13 of Act of 2015
8. Section 13 of the Act of 2015 is amended by the insertion of the following subsection after subsection (5):
“(6) The sum of the periods of a person’s terms of appointment as Commissioner (including where that person is deemed to be appointed as a Commissioner under section 4A(10)(a)) shall not exceed 14 years.”.

Amendment of section 14 of Act of 2015
9. Section 14 of the Act of 2015 is amended—
(a) in subsection (2), by the substitution of “each Commissioner, other than the chairperson,” for “each Commissioner”, and
(b) in subsection (3), by the substitution of “any other office (other than, in the case of the chairperson, the office of chairperson)” for “any other office”.

Terms and conditions of chairperson’s appointment
10. The Act of 2015 is amended by the insertion of the following section after section 14:
“Terms and conditions of chairperson’s appointment
14A. (1) Subject to subsection (2), the appointment of a person as chairperson shall be subject to such terms and conditions as the Minister, after consultation with the Minister for Public Expenditure and Reform, determines.

(2) There shall be paid to the chairperson such remuneration as the Minister for Public Expenditure and Reform may from time to time determine.”.

Amendment of section 21 of Act of 2015
11. Section 21 of the Act of 2015 is amended—
(a) in subsection (1)—
(i) by the substitution of “chairperson” for “Commissioners”, and
(ii) by the substitution of “the functions of the Commissioners” for “their functions”,
(b) in subsection (2), by the substitution of “chairperson” for “Commissioners”,
(c) in subsection (5)—
(i) by the substitution of “chairperson” for “Commissioners”, and
(ii) by the substitution of “the activities of the Commissioners” for “their activities”,
(d) in subsection (6), by the substitution of “require the chairperson” for “require the Commissioners”,
(e) in subsection (7), by the substitution of “chairperson” for “Commissioners”, and
(f) in subsection (8)—
(i) by the substitution of “require the chairperson” for “require the Commissioners”, and
(ii) by the substitution of “in his or her opinion” for “in their opinion”.

Amendment of section 949AP of Act of 1997
12. Section 949AP of the Act of 1997 is amended by the substitution of the following subsection for subsection (3):
“(3) The notice referred to in subsection (2) shall—
(a) state in what particular respect the party concerned is dissatisfied with the determination,
(b) state in what particular respect the determination is alleged to be erroneous on a point of law,
(c) be sent to the Appeal Commissioners within 21 days after the date of the notification of their determination under section 949AJ(1), and
(d) be sent to the other party when it is being sent to the Appeal Commissioners.”.

Amendment of section 949AQ of Act of 1997
13. Section 949AQ of the Act of 1997 is amended by the insertion of the following subsections after subsection (7):
“(7A) The party requesting the case stated shall—
(a) compile a copy of the exhibits specified in the case stated, and
(b) include the copy of the exhibits so compiled with the case stated when sending it to the High Court in accordance with subsection (7).

(7B) Where the party requesting the case stated does not have within his or her possession or control or within his or her procurement, for the purposes of complying with subsection (7A), a copy of an exhibit specified in the case stated, the party requesting the case stated may request the Appeal Commissioners to instruct, by notice in writing, the other party to provide a copy of the exhibit to the party requesting the case stated.

(7C) Where the Appeal Commissioners receive a request under subsection (7B) from the party requesting the case stated, the Appeals Commissioners may instruct, by notice in writing, the other party to provide a copy of the exhibit to the party requesting the case stated.

(7D) Where a party receives a notice under subsection (7C) and the exhibit to which the notice relates is within that party’s possession or control or within his or her procurement, that party shall provide a copy of the exhibit within the time specified in the notice.”.

Amendment of section 2 of Civil Service Regulation Act 1956
14. Section 2 (2) of the Civil Service Regulation Act 1956 is amended—
(a) in paragraph (i), by the deletion of “and”,
(b) in paragraph (j), by the substitution of “(within the meaning of the Data Protection Act 2018 ), and” for “(within the meaning of the Data Protection Act 2018 ).”, and
(c) by the insertion of the following paragraph after paragraph (j):
“(k) in relation to a member of staff of the Tax Appeals Commission, the chairperson (within the meaning of the Finance (Tax Appeals) Act 2015 ).”.

PART 3
Prospectus Regulation
Amendment of section 1348 of Act of 2014
15. Section 1348 of the Act of 2014 is amended—
(a) in subsection (1)—
(i) by the deletion of the definition of “2003 Prospectus Directive”,
(ii) by the substitution of the following for the definition of “EU prospectus law”:
“‘EU prospectus law’ means—
(a) the Prospectus Regulation, and
(b) the delegated acts;”,
(iii) in the definition of “expert”, by the deletion of “, save where a different construction in respect of that expression applies for the purposes of this Chapter by virtue of Irish prospectus law,”,
(iv) by the substitution of the following for the definition of “Irish prospectus law”:
“‘Irish prospectus law’ means—
(a) the Domestic Regulations, and
(b) the law of the State giving effect or further effect to the delegated acts;”,
(v) by the substitution of the following for the definition of “local offer”:
“‘local offer’ means an offer of securities to the public in the State where—
(a) the offer expressly limits the amount of the total consideration for the offer to more than €100,000 and less than €8,000,000 (and the means by which that limit shall be calculated, in particular in the case of a series of such offers of securities, shall be the same as that provided for by the Domestic Regulations in relation to analogous limits specified by the Domestic Regulations for any purpose),
(b) the securities are other than those referred to in any of—
(i) points (a) to (f) of Article 1(2),
(ii) Article 1(4)(j), or
(iii) point (i) of the first subparagraph of Article 1(5),
of the Prospectus Regulation, and
(c) the offer is not of a kind described in any of—
(i) points (a) to (d) of Article 1(4), or
(ii) Article 5(1),
of the Prospectus Regulation;”,
(vi) by the deletion of the definition of “offer of securities to the public”,
(vii) in the definition of “offering document”, by the substitution of “Prospectus Regulation” for “2003 Prospectus Directive”,
(viii) by the substitution of the following for the definition of “Prospectus Regulation”:
“ ‘Prospectus Regulation’ means Regulation (EU) 2017/1129 of the European Parliament and of the Council of 14 June 20173 on the prospectus to be published when securities are offered to the public or admitted to trading on a regulated market, and repealing Directive 2003/71/EC;”,
(ix) in the definition of “securities”, by the substitution of “the Prospectus Regulation” for “Irish prospectus law”, and
(x) by the insertion of the following definitions:
“ ‘delegated act’ means a delegated act, for the time being in force, adopted by the Commission of the European Union in accordance with Article 44 of the Prospectus Regulation;
‘Domestic Regulations’ means the law of the State (other than, save where the context otherwise admits, this Chapter) giving further effect to the Prospectus Regulation;”,
and
(b) by the substitution of the following subsection for subsection (2):
“(2) A word or expression that is used in this Chapter and is also used in the Prospectus Regulation shall have in this Chapter the same meaning as it has in that Regulation, unless the contrary intention appears.”.

Amendment of section 1349 of Act of 2014
16. Section 1349(1) of the Act of 2014 is amended—
(a) in subparagraph (vi), by the substitution of “time.” for “time;”, and
(b) by the deletion of subparagraphs (vii) and (viii).
Amendment of section 1350 of Act of 2014
17. Section 1350 of the Act of 2014 is amended—
(a) by the substitution of the following subsection for subsection (1):
“(1) A person shall not be liable under section 1349 solely on the basis of a summary of a prospectus or the specific summary of an EU Growth Prospectus (including a translation of either such summary), unless—
(a) it is misleading, inaccurate or inconsistent when read together with other parts of the prospectus, or
(b) it does not provide, when read together with other parts of the prospectus, key information in order to aid investors when determining whether to invest in the securities concerned.”,
and
(b) by the deletion of subsection (1A).
Amendment of section 1351 of Act of 2014
18. Section 1351(a) of the Act of 2014 is amended, in subparagraph (II), by the substitution of “the Domestic Regulations” for “Irish prospectus law”.

Amendment of section 1354 of Act of 2014
19. Section 1354 of the Act of 2014 is amended, in subsection (1)—
(a) by the substitution of the following paragraph for paragraph (a):
“(a) giving further effect to the Prospectus Regulation; and”,
and
(b) in paragraph (b), by the substitution of “delegated acts” for “Prospectus Regulation”.

Amendment of section 1357 of Act of 2014
20. Section 1357 of the Act of 2014 is amended—
(a) in subsection (1), by the substitution of “the Domestic Regulations” for “Irish prospectus law”, and
(b) in subsection (2), by the substitution of “the Domestic Regulations” for “Irish prospectus law”.

Amendment of section 1361 of Act of 2014
21. Section 1361 of the Act of 2014 is amended—
(a) in subsection (1)—
(i) by the substitution of “An offeror shall not publish an offering document, prepared for a local offer, unless that offering document contains the following statements in print in clearly legible type:” for “An offering document prepared for a local offer shall contain the following statements in print in clearly legible type:”, and
(ii) by the substitution of the following paragraph for paragraph (a):
“(a) on the front page or otherwise in a prominent position:
‘This document,
— has not been prepared in accordance with Regulation (EU) 2017/1129 of the European Parliament and of the Council of 14 June 2017 or any measures made under that Regulation or the laws of Ireland or of any EU Member State or EEA treaty adherent state that implement that Regulation or those measures,
— has not been reviewed, prior to its being issued, by any regulatory authority in Ireland or in any other EU Member State or EEA treaty adherent state,
and therefore may not contain all the information required where a document is prepared pursuant to that Regulation or those laws.’;”,
(b) by the substitution of the following subsection for subsection (3):
“(3) An offeror who contravenes subsection (1) shall be guilty of a category 3 offence.”,
and
(c) by the insertion of the following subsections after subsection (4):
“(5) An offeror shall not publish an offering document, prepared for a local offer, which is misleading as regards the past performance or possible future performance of the security to which the offering document relates.

(6) An offeror shall not publish an offering document, prepared for a local offer, that includes information in relation to—
(a) the past performance of the security to which the offering document relates, or
(b) the business to which the security relates,
which misrepresents the performance of that security or that business.

(7) An offeror shall not publish an offering document, prepared for a local offer, that describes the security to which the offering document relates as being guaranteed or partially guaranteed, unless there is in place a guarantee satisfying the following conditions:
(a) the guarantee is provided by a person other than—
(i) the issuer of that security, or
(ii) the offeror of that security, if this is not the issuer;
(b) the guarantee is enforceable by a purchaser of that security;
(c) the terms of the guarantee are consistent with those of the guarantee or partial guarantee described in the offering document.
(8) An offeror shall not publish an offering document, prepared for a local offer, where the liability of—
(a) the issuer of the security to which the offering document relates,
(b) in a case in which the issuer of the security to which the offering document relates is a body corporate, a person who is a director of that body corporate, or
(c) an advisor named in the offering document,
arising out of or in connection with the purchase of the security to which the offering document relates is limited, unless the offering document specifies the nature and extent of the limitation.

(9) An offeror who contravenes subsection (5), (6), (7) or (8) shall be guilty of a category 3 offence.”.

Amendment of section 1363 of Act of 2014
22. Section 1363 of the Act of 2014 is amended—
(a) in subsection (1), by the substitution of “the Domestic Regulations” for “Irish prospectus law”,
(b) in subsection (2)—
(i) in each place where it occurs, other than in paragraph (a), by the substitution of “EU prospectus law or Irish prospectus law” for “Irish prospectus law”, and
(ii) in paragraph (a), by the substitution of “EU prospectus law and Irish prospectus law” for “Irish prospectus law”,
(c) by the deletion of subsection (3),
(d) in subsection (4), by the substitution of “EU prospectus law or Irish prospectus law” for “Irish prospectus law” in each place where it occurs,
(e) in subsection (6)—
(i) by the substitution of “EU prospectus law or Irish prospectus law” for “Irish prospectus law”, and
(ii) by the substitution of “Prospectus Regulation” for “2003 Prospectus Directive”,
(f) by the substitution of the following for subsection (7):
“(7) The provisions of the Domestic Regulations that relate to the imposition of administrative sanctions shall apply in relation to a contravention of rules under this section as they apply in relation to a contravention of a provision of EU prospectus law and, accordingly, a sanction that may be imposed pursuant to those provisions of the Domestic Regulations in respect of a contravention of a provision of EU prospectus law may, in accordance with the Domestic Regulations, be imposed in respect of a contravention of rules under this section.”,
and
(g) in subsection (8), by the substitution of “EU prospectus law or Irish prospectus law” for “Irish prospectus law”.

Amendment of section 1364 of Act of 2014
23. The Act of 2014 is amended by the substitution of the following section for section 1364:
“Certain agreements void
1364. (1) A condition—
(a) requiring or binding an applicant for securities to waive compliance with any requirement of—
(i) this Chapter,
(ii) Irish prospectus law,
(iii) Irish prospectus law, within the meaning of this Chapter as it stood on the relevant date,
(iv) EU prospectus law, or
(v) EU prospectus law, within the meaning of this Chapter as it stood on the relevant date,
or
(b) purporting to affect an applicant for securities with notice of any contract, document or matter not specifically referred to in the prospectus concerned where—
(i) EU prospectus law, or
(ii) EU prospectus law, within the meaning of this Chapter as it stood on the relevant date,
applies,
shall be void.
(2) In this section, ‘relevant date’ means the date on which section 23 of the Finance (Tax Appeals and Prospectus Regulation) Act 2019 comes into operation.”.

Amendment of section 1551 of Act of 2014
24. Section 1551(11) of the Act of 2014 is amended, in paragraph (c), by the substitution of “Commission Regulation (EC) No. 809/2004 of 29 April 20044 ” for “the Prospectus Regulation (within the meaning of section 1348)”.

Transitional provisions
25. (1) Subject to subsection (2), in the case of a prospectus approved under the Prospectus (Directive 2003/71/EC) Regulations 2005 (S.I. No. 324 of 2005) before 21 July 2019, the amendments effected by this Part shall not apply until the earlier of—
(a) 21 July 2020, and
(b) the end of the validity of the prospectus.
(2) The amendments effected by—
(a) subparagraphs (v) and (vii) of section 15 (a), and
(b) section 21 ,
shall not apply to an offer of securities made before the date on which those provisions come into operation.

1 O.J. No. L 119, 4.5.2016, p. 1.
2 O.J. No. L 119, 4.5.2016, p. 89.
3 O.J. No. L 168, 30.6.2017, p. 12.
4 O.J. No. L 149, 30.4.2004, p. 1.


Be it enacted by the Oireachtas as follows:
PART 1
Preliminary and General
Short title and commencement
1. (1) This Act may be cited as the Non-Use of Motor Vehicles Act 2013
(2) This Act shall come into operation on such day or days as the Minister may appoint by order or orders generally or with reference to any particular purpose or provision and different days may be so appointed for different purposes or provisions.

Interpretation
2. In this Act—
“Act of 1992” means the Finance (No. 2) Act 1992 ;
“Minister” means the Minister for the Environment, Community and Local Government.

Regulations to remove difficulties
3. (1) If, in any respect, any difficulty arises in bringing any provision of this Act into operation or in relation to the operation of any such provision, the Minister may, by regulations, do anything which appears to him or her to be necessary or expedient for removing that difficulty, for bringing that provision into operation or for securing or facilitating its operation, and any such regulations may modify any provision of this Act so far as may be necessary or expedient for carrying such provision into effect for the purposes aforesaid, but no regulations shall be made under this section in relation to any provision of this Act after the expiration of 2 years commencing on the day on which the provision comes into operation.
(2) Where regulations are proposed to be made under this section, a draft of the regulations shall be laid before each House of the Oireachtas and the regulations shall not be made until a resolution approving the draft has been passed by each such House.

PART 2
Amendment of Finance (No. 2) Act 1992
Amendment of section 18 of Act of 1992
4. Section 18 of the Act of 1992 is amended—
(a) by inserting the following definitions:
“ ‘licensing records’ means the records established and maintained under section 60(2) (amended by section 86 of the Finance Act 1994 ) of the Finance Act 1993 ;
‘non-use declaration’ shall be construed in accordance with section 20B;
‘use’ shall be construed in accordance with section 20B;”,
and
(b) by substituting the following for the definition of licensing authority (amended by section 55 of the Road Safety Authority (Commercial Vehicle Roadworthiness) Act 2012 ):
“ ‘licensing authority’ means a county or city council which grants licences under section 1 of the Act of 1952 or, as respects those licences, where the context so requires, the Minister for Transport, Tourism and Sport;”.

Minister for Transport, Tourism and Sport as licensing authority
5. (1) The Act of 1992 is amended by inserting the following section after section 18:
“Minister for Transport, Tourism and Sport as licensing authority
18A. The powers and functions conferred on a county or city council, in particular by or under the Act of 1920 and the Act of 1952, for the purposes of and in relation to—
(a) the charging or levying of duty of excise under the Act of 1952, and
(b) the granting of a licence under section 1 of the Act of 1952,
may also be exercised, where the context so requires, by the Minister for Transport, Tourism and Sport.”.

(2) Article 3 (amended by section 8 of the Motor Vehicle (Duties and Licences) Act 2003 ) of the Road Vehicles (Registration and Licensing) Order 1958 ( S.I. No. 15 of 1958 ) is amended in the definition of “licensing authority” by substituting “Minister for Transport, Tourism and Sport” for “Minister”.
(3) Article 1 (amended by Article 2 of the Road Vehicles (Registration and Licensing)(Amendment) Regulations 2003 ( S.I. No. 486 of 2003 )) of the Road Vehicles (Registration and Licensing) (Amendment) Regulations 1992 ( S.I. No. 385 of 1992 ) is amended in the definition of “licensing authority” by substituting “Minister for Transport, Tourism and Sport” for “Minister”.
6. Section 20 of the Act of 1992 is amended—
(a) in subsection (1)(b) by substituting the following subparagraph for subparagraph (i):
“(i) a vehicle in respect of a period specified in a non-use declaration commencing—
(I) in relation to a vehicle not previously the subject of a licence under section 1 of the Act of 1952, on the date of entry of the vehicle on the register provided that the registered owner furnishes the non-use declaration to a licensing authority not more than ten days after that date of entry,
(II) on the date of expiration of—
(A) the most recent licence in respect of the vehicle taken out under section 1 of the Act of 1952, or
(B) the period specified in the most recent non-use declaration in respect of the vehicle accepted by a licensing authority,
provided that the registered owner furnishes the non-use declaration to a licensing authority not more than one month before the said date of expiration, or
(III) on the date of transfer of ownership of the vehicle, provided that the person to whom the vehicle has been transferred furnishes the non-use declaration to a licensing authority not more than ten days after the date of transfer of ownership,”,
and
(b) by inserting the following subsection after subsection (1A):
“(1AB) (a) In this subsection—
‘additional charge’ means an amount which—
(i) when added to one-twelfth of the annual rate of duty of excise equals a sum which is one-tenth of the annual rate of the duty of excise, and
(ii) is payable on the licence in respect of each month of the period of arrears,
and where a person is liable to pay an additional charge under this subsection as well as the duty of excise charged and levied on a vehicle under section 1 of the Act of 1952 and payable on a licence under that section of that Act, and the product of the calculation of the additional charge and duty of excise concerned is not a whole number of euro, the amount shall be rounded down to the nearest whole number of euro;
‘period of arrears’, in relation to a licence to which paragraph (b) applies, is the period beginning on the date of—
(i) the entry on the register referred to in paragraph (b)(i),
(ii) the expiration of—
(I) the most recent licence taken out under section 1 of the Act of 1952 referred to in paragraph (b)(ii)(I), or
(II) the period specified in the most recent non-use declaration accepted by a licensing authority referred to in paragraph (b)(ii)(II),
or
(iii) the transfer of ownership referred to in paragraph (b)(iii),
and ending on the day before the commencement date of that licence.

(b) Where an application for a licence under section 1 of the Act of 1952 is made to a licensing authority—
(i) in relation to a vehicle not previously the subject of such a licence, in a month other than the month in which the vehicle is entered on the register,
(ii) more than one month after the expiration of, in relation to a vehicle, as the case may be—
(I) the most recent licence taken out under section 1 of the Act of 1952, or
(II) the period specified in the most recent non-use declaration accepted by a licensing authority,
or
(iii) where a transfer of ownership of a vehicle has taken place, in a month other than the month in which the ownership is transferred,
the owner of the vehicle, in respect of each month of the period of arrears, shall be liable to pay to the licensing authority concerned an additional charge as well as the duty of excise, charged and levied on a vehicle under section 1 of the Act of 1952 and payable on a licence under that section of that Act, and the licensing authority shall not grant the licence unless the additional charge and duty of excise is paid.

(c) The rate of the duty of excise which is payable on a licence to which paragraph (b) applies on the day that it is taken out shall be the rate of the duty of excise—
(i) payable in respect of the licence for all of the period of arrears, and
(ii) to apply for the purposes of the calculation of the additional charge for all of the period of arrears.”.
7. The Act of 1992 is amended by inserting the following section after section 20A:
“Non-use declaration
20B. (1) In this section—
‘public place’ shall have the meaning assigned to it by section 1 (amended by section 78 of the Finance Act 1976 ) of the Act of 1952;
‘use’ in relation to use of a vehicle shall be construed as if ‘use’ included keeping or leaving a vehicle stationary.

(2) A declaration (‘non-use declaration’) may be made by the registered owner of a vehicle, and furnished to a licensing authority, that the vehicle will not be used in a public place.
(3) A non-use declaration shall—
(a) be made in writing or by electronic means,
(b) specify the name of the registered owner,
(c) specify the identification mark assigned to the vehicle concerned under section 131 (5) of the Finance Act 1992 ,
(d) specify a period—
(i) during which the vehicle will not be used in a public place,
(ii) which shall be not less than 3 months and not more than 12 months, and
(iii) which shall commence on the first day of a month and end on the last day of a month,
(e) be accompanied by the prescribed fee,
(f) contain such other information as may be prescribed, and
(g) be in such form as may be prescribed, including electronic form.
(4) A licensing authority that is satisfied with a non-use declaration furnished to it shall so notify the owner of the vehicle concerned and shall—
(a) not issue a licence under section 1 of the Act of 1952 in relation to the vehicle concerned, and
(b) record the non-use declaration on the licensing records and may so record by electronic means.
(5)(a) A non-use declaration shall have no effect and shall not be accepted by the licensing authority, notwithstanding the intention of the owner not to use the vehicle in a public place for a specified period, where the declaration is furnished to the authority—
(i) in relation to a vehicle not previously the subject of a licence under section 1 of the Act of 1952, more than 10 days after the date of entry of the vehicle on the register,
(ii) on or after the expiration of, in relation to a vehicle, as the case may be—
(I) the most recent licence taken out under section 1 of the Act of 1952, or
(II) the period specified in the most recent non-use declaration accepted by a licensing authority,
or
(iii) where a transfer of ownership of a vehicle has taken place, more than 10 days after the date of the transfer of ownership.
(b) A non-use declaration referred to in paragraph (a) shall be returned by the licensing authority to the owner, together with—
(i) a refund of any fee paid to the authority in respect of the declaration, and
(ii) a notice that the owner is liable for duty of excise chargeable, leviable and payable on the vehicle under section 1 of the Act of 1952 and payable on a licence under that section of that Act, and, if applicable, an additional charge under section 20(1AB).
(6) A person may use a vehicle in a public place in relation to which a non-use declaration has been furnished to and accepted by the licensing authority concerned, during the period specified in the non-use declaration, provided that the vehicle is used solely for the purposes referred to in section 20(1)(b)(iii).
(7) In respect of a vehicle in relation to which a non-use declaration has been furnished to and accepted by the licensing authority concerned, the registered owner may apply for a licence under section 1 of the Act of 1952 before the expiration of the period specified in the non-use declaration, and—
(a) the licensing authority shall record the granting of the licence on the licensing records, including by electronic means,
(b) the non-use declaration shall have no effect on and from the commencement date of the licence, and
(c) no refund shall be made of a fee paid in respect of the declaration.
(8) The period to which a non-use declaration under subparagraph (i)(I) of section 20(1)(b) shall relate shall commence on the date of entry of the vehicle on the register and shall end on a date that is not less than 3 months and not more than 12 months after the first day of the month during which the vehicle was entered on the register.
(9) A non-use declaration made under subparagraph (i)(III) of section 20(1)(b) shall not be accepted by a licensing authority unless a notification of the transfer of vehicle ownership has been delivered to the licensing authority in accordance with regulations made under section 12 of the Act of 1920.
(10) Where, in respect of a vehicle in relation to which a non-use declaration has been furnished to, and accepted by, the licensing authority concerned, a transfer of ownership occurs before the expiration of the period specified in the non-use declaration—
(a) the licensing authority shall on receipt of notification of the transfer of ownership delivered to the authority in accordance with regulations under section 12 of the Act of 1920, record that transfer on the licensing records, and may so record by electronic means,
(b) the non-use declaration shall have no effect on and from the date of the transfer of ownership,
(c) the duty of excise in respect of the vehicle imposed by the Act of 1952 becomes immediately payable, and
(d) no refund shall be made of a fee paid in respect of the declaration.
(11) The period to which a non-use declaration under subparagraph (i)(III) of section 20(1)(b) shall relate shall commence on the date of transfer of ownership of the vehicle and shall end on a date not less than 3 months and not more than 12 months after the first day of the month during which the ownership is transferred.
(12) A declaration in relation to which an application under section 1(11A) of the Act of 1952 has been made, for a refund of excise duty under section 1 of that Act, shall be deemed to be a declaration of non-use for the purposes of this section.
(13) The Minister may prescribe a fee to accompany a non-use declaration.
(14) No fee shall be required to accompany a non-use declaration made in relation to a vehicle—
(a) in respect of which no excise duty under the Act of 1952 is chargeable or leviable under section 1(4) of that Act,
(b) which by virtue of being owned by the State, is exempt from excise duty,
(c) in respect of which, subject to regulations made under section 1 (11A) of the Act of 1952, excise duty under that Act has been refunded,
(d) in respect of which excise duty under the Act of 1952 is chargeable at an annual rate prescribed by regulations under section 1(2)(b) of that Act, or
(e) used by a person to whom regulations made under section 92 of the Finance Act 1989 apply.
8. The Act of 1992 is amended by inserting the following section after section 20B (inserted by section 7 ):
“20C. A person who furnishes a non-use declaration to a licensing authority that contains information which is to his or her knowledge false or in a material respect misleading shall be guilty of an offence and shall be liable on summary conviction to a class B fine or imprisonment for a term not exceeding 6 months or both.”.

9. (1) In this section—
“Act of 1952” means the Finance (Excise Duties) (Vehicles) Act 1952 ;
“application for a licence” means an application to a licensing authority for a licence under section 1 of the Act of 1952;
“licensing authority” has the same meaning as it has in section 18 (amended by section 4 ) of the Act of 1992;
“make a non-use declaration” shall be construed, subject to any necessary modifications for the purposes of this section, in accordance with section 20B (inserted by section 7 ) of the Act of 1992;
“non-use declaration” shall be construed, subject to any necessary modifications for the purposes of this section, in accordance with section 20B (inserted by section 7 ) of the Act of 1992;
“period of arrears” has, subject to any necessary modifications for the purposes of this section, the same meaning as it has in subsection (1AB) (inserted by section 6 ) of the Act of 1992;
“public place” has the same meaning as it has in section 1 (amended by section 78 of the Finance Act 1976 ) of the Act of 1952;
“register” has the same meaning as it has in section 18 of the Act of 1992;
“transition period” means the period commencing on the date that this section comes into operation and ending on the last day of the third month following that date;
“use” in relation to use of a vehicle shall be construed as if “use” included keeping or leaving a vehicle stationary;
“vehicle” has the same meaning as it has in section 18 of the Act of 1992.

(2) A person referred to in subsection (3) has a duty in relation to a vehicle concerned, during the transition period to do one and only one of the following:
(a) make an application for a licence;
(b) make a non-use declaration.
(3) Each of the following persons has the duty referred to in subsection (2):
(a) the owner of a vehicle who was required in relation to a vehicle not previously the subject of a licence under section 1 of the Act of 1952, to make an application for such a licence in the month in which the vehicle was entered in the register, but has failed or neglected to do so;
(b) the owner of a vehicle who was required, on the expiration of the most recent licence taken out under section 1 of the Act of 1952 in relation to the vehicle, to make an application for such a licence within one month of the expiration of that licence, but has failed or neglected to do so;
(c) the owner of a vehicle who was required on the transfer of ownership of the vehicle, to make an application for a licence under section 1 of the Act of 1952, in the month in which the ownership of the vehicle was transferred, but has failed or neglected to do so.
(4) Where a person applies for a licence under subsection (2)(a), section 20(1AB) (inserted by section 6 ) of the Act of 1992 shall apply, only as respects a period of arrears ending not later than the last day of the second month following the date of the coming into operation of this section, subject to the following and any other necessary modifications:
(a) as if in paragraph (a)—
(i) “additional charge” means a nil amount,
(ii) in the definition of “period of arrears”, “and ending on the day which shall be the earlier of the day before the commencement date of the licence for which the person has applied under section 9 (2)(a) of the Non-Use of Motor Vehicles Act 2013 or the last day of the second month following the date of the coming into operation of that section of that Act” were substituted for “and ending on the day before the commencement date of that licence”,
(b) as if paragraph (c) does not apply.
(5) Where a person makes a non-use declaration under subsection (2)(b)—
(a) paragraph (b) of section 20(1) (amended by section 6 ) of the Act of 1992 shall apply subject to the modification that it shall be read as if the following were substituted for subparagraph (i):
“(i) a vehicle in respect of a period specified in a non-use declaration commencing—
(I) in relation to a vehicle not previously the subject of a licence under section 1 of the Act of 1952, on the first day of the month following the period in respect of which the additional charge and excise duty, under section 9 (5)(b) of the Non-Use of Motor Vehicles Act 2013 is paid, provided that the registered owner furnishes the non-use declaration during the transition period,
(II) in relation to a vehicle in respect of which the most recent licence under section 1 of the Act of 1952 has expired, on the first day of the month following the period in respect of which the additional charge and excise duty, under section 9(5)(b) of the Non-Use of Motor Vehicles Act 2013 is paid, provided that the registered owner furnishes the non-use declaration during the transition period, and
(III) in relation to a vehicle where the ownership has been transferred, the first day of the month following the period in respect of which the additional charge and excise duty, under section 9(5)(b) of the Non-Use of Motor Vehicles Act 2013 is paid, provided that the registered owner furnishes the non-use declaration during the transition period,”,
(b) section 20(1AB) (inserted by section 6 ) of the Act of 1992 shall apply, only as respects a period of arrears ending not later than the last day of the second month following the date of the coming into operation of this section, subject to the following and any other necessary modifications:
(i) as if in paragraph (a)—
(I) “additional charge” means a nil amount,
(II) in the definition of “period of arrears”, “and ending on the day which shall be the earlier of the day before the commencement date of the non-use declaration furnished under section 9(2)(b) of the Non-Use of Motor Vehicles Act 2013 or the last day of the second month following the date of the coming into operation of that section of that Act” were substituted for “ending on the day before the commencement date of that licence”,
(ii) as if in paragraph (b)—
(I) “Where, during the transition period referred to in section 9 of the Non-Use of Motor Vehicles Act 2013 a non-use declaration is made, under section 9(2)(b) of that Act to the licensing authority,” were substituted for “Where an application for a licence under section 1 of the Act of 1952 is made to the licensing authority,”, and
(II) “and the licensing authority shall not accept the non-use declaration unless the additional charge and duty of excise is paid” were substituted for “and the licensing authority shall not grant the licence unless the additional charge and duty of excise is paid.”,
and
(iii) as if paragraph (c) does not apply,
and
(c) section 20B (inserted by section 7 ) of the Act of 1992 shall apply to the non-use declaration as if subsections (5), (8) and (11) of that section do not apply together with any other necessary modifications.
(6) Where an owner of a vehicle fails, during the transition period, to discharge his or her duty under subsection (2) to make an application for a licence or make a non-use declaration in accordance with this section—
(a) section 20(1AB) (inserted by section 6 ) of the Act of 1992 shall apply to an application for a licence made by him or her and the owner shall be liable in consequence of that failure for the additional charge and rate of duty of excise payable under that subsection, and
(b) the licensing authority shall not accept a non-use declaration save in accordance with section 20B (inserted by section 7 ) of the Act of 1992.
(7) A person referred to in subsection (8) has a duty in relation to a vehicle concerned, during the transition period to do one and only one of the following:
(a) make an application for a licence;
(b) make a non-use declaration.
(8) Each of the following persons has the duty referred to in subsection (7):
(a) the owner of a vehicle not previously the subject of a licence under section 1 of the Act of 1952 which has not been used in a public place since the vehicle was entered in the register;
(b) the owner of a vehicle which has not been used in a public place since the expiration of the most recent licence taken out under section 1 of the Act of 1952 in relation to the vehicle;
(c) the owner of a vehicle which has not been used in a public place since the ownership of the vehicle was transferred.
(9) Subject to subsection (10)—
(a) subsection (4) shall apply where a person referred to in subsection (8) makes an application for a licence in the same way as it applies where a person referred to in subsection (3) makes an application for a licence, and
(b) subsection (5) shall apply where a person referred to in subsection (8) makes a non-use declaration in the same way as it applies where a person referred to in subsection (3) makes a non-use declaration.
(10) (a) Subsection (4) or (5) shall not apply where a person referred to in subsection (8) makes an application for a licence or makes a non-use declaration where the licensing authority accepts a declaration (in this subsection referred to as a “previous use declaration”) furnished with the application for a licence or the making of the non-use declaration, that the vehicle identified in the previous use declaration was not used in a public place, for a specified period beginning—
(i) in relation to a vehicle referred to in subsection (8)(a), on the day of registration of the vehicle,
(ii) in relation to a vehicle referred to in subsection (8)(b), on the day following the expiration of the most recent licence taken out,
(iii) in relation to a vehicle referred to in subsection (8)(c), on the day that the ownership of the vehicle was transferred,
and ending on the day which shall be the earlier of—
(I) the day before the commencement date of the licence for which the person has applied under subsection (7)(a) or, as the case may be, commencement date of the non-use declaration which the person has made under subsection (7)(b), or
(II) the day that is the last day of the second month following the coming into operation of this section.

(b) The previous use declaration shall be completed and signed by the owner of the vehicle in a Garda Síochána station in the presence of a member of the Garda Síochána, who, on being satisfied as to the identity of the person, shall also sign the previous use declaration and affix the stamp of the Garda Síochána station concerned.
(c) A previous use declaration furnished by a person who fails to discharge his or her duty, under subsection (7), to make an application for a licence or make a non-use declaration in accordance with this section during the transition period, shall not be considered by the licensing authority.
(11) Where an owner of a vehicle fails, during the transition period, to discharge his or her duty, under subsection (7), to make an application for a licence or make a non-use declaration in accordance with this section and notwithstanding that the vehicle concerned was not in use in any public place—
(a) section 20(1AB) (inserted by section 6 ) of the Act of 1992 shall apply to an application for a licence made by him or her and the owner shall be liable in consequence of that failure for the additional charge and rate of duty of excise payable under that subsection, and
(b) the licensing authority shall not accept a non-use declaration save in accordance with section 20B (inserted by section 7 ) of the Act of 1992.
(12) Where a person makes a non-use declaration under subsection (2)(b) or (7)(b), he or she may furnish the non-use declaration to the licensing authority at any time during the transition period and in such a case the period specified in the non-use declaration shall be taken to have commenced on the first day of the month in which it is made.

PART 3
Amendment of Finance (Excise Duties) (Vehicles) Act 1952
10. Section 1 of the Finance (Excise Duties) (Vehicles) Act 1952 is amended by inserting the following subsection after subsection (11A):
“(11AB) A person who, in connection with an application for a repayment in respect of the duty paid on a licence surrendered under subsection (11A), furnishes information to a licensing authority which contains information which is to his or her knowledge false or in a material respect misleading shall be guilty of an offence and shall be liable on summary conviction to a class B fine or imprisonment for a term not exceeding 6 months or both.”.

PART 4
Amendment of Local Government Act 1998
11. Section 4 (6) of the Local Government Act 1998 is amended—
(a) in paragraph (a) by substituting “Minister for Transport, Tourism and Sport” for “Minister”, and
(b) by substituting—
(i) “by the Minister for Transport, Tourism and Sport” for “by the Minister or the Minister for Transport”, and
(ii) “to the Minister for Transport, Tourism and Sport” for “to the Minister concerned”.
12. The Local Government Act 1998 is amended in section 6—
(a) by inserting the following new subsection after subsection (1):
“(1A) Whenever and so often as the Minister considers that it is appropriate that such payment be made in respect of expenses incurred or to be incurred by the Road Safety Authority in performing its functions as a licensing authority under Part III of the Road Traffic Act 1961 , the Minister may pay out of the Fund to the Road Safety Authority such an amount of money as he or she determines for the purposes of defraying, in whole or in part, the expenses incurred by it in performing those functions.”,
(b) by deleting subparagraph (iii) of subsection (2A)(c), and
(c) by inserting the following new subsection after subsection (2A):
“(2AB) Whenever and so often as the Minister considers that it is appropriate that such payment be made in respect of expenses incurred or to be incurred by one or more local authorities in providing agency services to the Road Safety Authority relating to the performance by the Road Safety Authority of its functions as a licensing authority under Part III of the Road Traffic Act 1961 , the Minister may pay out of the Fund to that local authority or those local authorities such an amount of moneys as he or she determines for the purposes of defraying, in whole or in part, the expenses incurred or to be incurred by it or them in providing those agency services.”.


[6th June, 2023]
Be it enacted by the Oireachtas as follows:
PART 1
Preliminary and General
Short title and commencement
1. (1) This Act may be cited as the Regulated Professions (Health and Social Care) (Amendment) Act 2023.
(2) Section 6 shall come into operation on such day or days as the Minister for Health may by order or orders appoint either generally or with reference to any particular purpose or provision and different days may be so appointed for different purposes or different provisions.

Definition
2. In this Act, “Act of 2007” means the Medical Practitioners Act 2007 .

PART 2
Amendment of Health and Social Care Professionals Act 2005
Definition (Part 2)
3. In this Part, “Act of 2005” means the Health and Social Care Professionals Act 2005 .

Amendment of section 91 of Act of 2005
4. Section 91 of the Act of 2005 is amended—
(a) in subsection (1), by the substitution of “Subject to subsections (2) and (4A), the registration board of a designated profession” for “The registration board of a designated profession”,
(b) by the substitution of the following subsection for subsection (2):
“(2) The Social Care Workers Registration Board shall grant registration to a person who—
(a) during the period of 5 years ending on the date on which he or she makes an application under section 37, was engaged in the State, a Member State or the United Kingdom in the practice of the profession of social care worker within the meaning, where the Social Care Workers Registration Board has specified such a meaning in bye-laws, of those bye-laws, for a period (or periods which, when taken together, amount to such period) of not less than 2 years or such other period as may be specified in those bye-laws,
(b) applies during the transitional period to the Social Care Workers Registration Board for registration,
(c) complies with section 37(2) and with any requirement imposed on, or request made to, the person under section 37(3) as applied by this section,
(d) meets one or more of the following requirements:
(i) the person holds a qualification listed opposite the profession of social care worker in the third column of Schedule 3 or a corresponding qualification;
(ii) the person holds a professional qualification that, in the opinion of the Social Care Workers Registration Board, is sufficiently relevant to the profession of social care worker and attests to a standard of proficiency corresponding to a qualification listed opposite the profession in the third column of Schedule 3;
(iii) the person successfully completes an assessment of professional competence set by the Social Care Workers Registration Board in accordance with any guidelines issued by the Council;
(iv) subject to subsections (2A) and (3), the person’s employer or former employer attests, by written opinion, to the person’s having achieved the standard of proficiency required for the practice of the profession of social care worker,
(e) satisfies the Social Care Workers Registration Board that the person is a fit and proper person to engage in the practice of the profession of social care worker, and
(f) pays the required fee to the Council.”,
(c) by the insertion of the following subsection after subsection (2):
“(2A) Nothing in subsection (2)(d)(iv) shall be construed to prevent or restrict the Social Care Workers Registration Board from refusing to grant registration to a person where it is satisfied that it is in the public interest to do so having regard to the person’s proficiency in the profession of social care worker by reference to—
(a) the competence of the employer or former employer concerned to form an opinion, or
(b) the duration of the employment relationship between the person and the employer or former employer concerned.”,
(d) by the substitution of the following subsection for subsection (3):
“(3) An opinion is not valid for the purpose of subsection (2)(d)(iv) unless the employer or former employer concerned has, in forming the opinion, adhered to any assessment guidelines issued by the Council for that purpose, including on—
(a) an employer’s competence to form an opinion for the purpose of subsection (2)(d)(iv), and
(b) the minimum duration of an employment relationship between the applicant and an employer required to form an opinion for the purpose of subsection (2)(d)(iv).”,
(e) by the deletion of subsection (4), and
(f) by the insertion of the following subsection after subsection (6):
“(7) In this section—
‘Member State’ means—
(a) a state, other than the State, which is a member of the European Union,
(b) a state, other than a member of the European Union, which is a party to the agreement on the European Economic Area signed at Oporto on 2 May 1992 as adjusted by all subsequent amendments to that agreement, and
(c) Switzerland;
‘United Kingdom’ means—
(a) the United Kingdom of Great Britain and Northern Ireland,
(b) the Channel Islands, and
(c) the Isle of Man.”.
Amendment of section 95 of Act of 2005
5. Section 95 of the Act of 2005 is amended—
(a) in paragraph (b) of subsection (1), by the deletion of “for the purposes of and”,
(b) by the insertion of the following subsection after subsection (3):
“(3A) After consulting the registration board of a designated profession and any organisations that he or she considers appropriate, the Minister may, by regulation—
(a) prescribe an additional qualification for the purposes of the third column of Schedule 3 that, in the opinion of the Minister, is sufficiently relevant to the corresponding profession listed in the second column of that Schedule and attests to a standard of proficiency corresponding to a qualification specified for that profession in the third column of that Schedule, and
(b) vary a reference to a qualification specified in the third column of Schedule 3, where, in the opinion of the Minister, the reference to the qualification concerned is no longer accurate, due to—
(i) a change in the title of the qualification concerned,
(ii) a change in the name of the institution that awarded the qualification concerned, or
(iii) a change in the period specified for the awarding of a specific qualification.”,
(c) in subsection (4), by the substitution of “subsection (3) or (3A)” for “subsection (3)”, and
(d) in subsection (7), by the substitution of “subsection (3) or (3A)” for “subsection (3)”.

PART 3
Amendment of Medical Practitioners Act 2007
Amendment of section 10 of Act of 2007
6. Section 10 of the Act of 2007 is amended, in subsection (2)—
(a) by the substitution of the following paragraphs for paragraphs (d) and (e):
“(d) the staff and former staff of the Council,
(e) the persons who, before the commencement of section 6 of the Regulated Professions (Health and Social Care) (Amendment) Act 2023, had been previously appointed under section 58(1),”,
and
(b) by the insertion of the following paragraphs after paragraph (e):
“(f) the persons with whom the Council has made an arrangement under section 7(5),
(g) the authorised officers and former authorised officers, and
(h) the persons appointed or formerly appointed under section 58(1)(b).”.

Amendment of section 49 of Act of 2007
7. Section 49 of the Act of 2007 is amended—
(a) by the substitution of the following subsection for subsection (1):
“(1) The Council shall register in the Trainee Specialist Division a medical practitioner who has completed a course of study wholly or mainly in the State, a Member State or the United Kingdom, resulting in the award of a basic medical qualification and who intends to practise medicine in an individually numbered, identifiable intern post which has been approved by the Council for the purposes of intern training.”,
and
(b) by the substitution of the following subsection for subsection (6):
“(6) In this section—
‘Member State’ means—
(a) a state, other than the State, which is a member of the European Union,
(b) a state, other than a member of the European Union, which is a party to the agreement on the European Economic Area signed at Oporto on 2 May 1992 as adjusted by all subsequent amendments to that agreement, and
(c) Switzerland;
‘relevant day’ means the date specified in the notice referred to in subsection (5) published in Iris Oifigiúil as the date on which the Council shall commence to grant certificates of experience;
‘United Kingdom’ means—
(a) the United Kingdom of Great Britain and Northern Ireland,
(b) the Channel Islands, and
(c) the Isle of Man.”.
Amendment of section 80A of Act of 2007
8. Section 80A of the Act of 2007 is amended, in subsection (1), by the substitution of “subsection (2) or that subsection as modified in accordance with subsection (3)” for “subsection (1A) or (1B)”.

Amendment of section 80B of Act of 2007
9. Section 80B of the Act of 2007 is amended by the substitution of “subsection (2) or that subsection as modified in accordance with subsection (3) ” for “subsection (1A) or (1B)”.

PART 4
Amendment of Regulated Professions (Health and Social Care) (Amendment) Act 2020
Definition (Part 4)
10. In this Part, “Act of 2020” means the Regulated Professions (Health and Social Care) (Amendment) Act 2020 .

Amendment of section 78 of Act of 2020
11. (1) Section 78 of the Act of 2020 is amended, in subparagraph (xii) of paragraph (b)—
(a) by the substitution of the following definition for the definition of “approved medical degree”:
“‘approved medical degree’ means—
(a) a degree awarded in consequence of the completion of a programme of medical education and training approved under section 88(2)(a)(i)(I),
(b) a degree, diploma or other qualification recognised in accordance with section 88(7), or
(c) a qualification that meets the requirements for recognition under section 36D(b);”,
(b) by the substitution of the following definition for the definition of “authorised officer”:
“‘authorised officer’ means a person appointed under section 58(1)(a);”,
and
(c) by the deletion of the definition of “Irish formal qualification”.
(2) Paragraphs (a) and (c) of subsection (1) shall come into operation on the day on which subparagraph (xii) of section 78(b) of the Act of 2020, insofar as that subparagraph relates to the insertion of the definitions of “approved medical degree” and “Irish formal qualification”, comes into operation.
(3) Paragraph (b) of subsection (1) shall come into operation on the day on which subparagraph (xii) of section 78(b) of the Act of 2020, insofar as that subparagraph relates to the insertion of the definition of “authorised officer”, comes into operation.

Amendment of section 81 of Act of 2020
12. (1) Section 81 of the Act of 2020 is amended, in paragraph (a), by the substitution of the following subparagraph for subparagraph (iv):
“(iv) by—
(I) the substitution of the following paragraphs for paragraphs (i) and (j):
‘(i) specification of the examinations for the purposes of subparagraph (i) of section 44B(1)(a),
(j) the specification of the rules for the purposes of subparagraph (iv) of section 44B(1)(a),’,
and
(II) the insertion of the following paragraph after paragraph (i):
‘(ia) the specification of the grounds for the purposes of subparagraph (ii) of section 44B(1)(a),’”.

(2) This section shall come into operation on the day on which subparagraph (iv) of paragraph (a) of section 81 of the Act of 2020 comes into operation.

Amendment of section 88 of Act of 2020
13. (1) Section 88 of the Act of 2020, insofar as that section relates to the insertion of section 36D of the Act of 2007, is amended—
(a) by the renumbering of the said section 36D as subsection (1) of that section,
(b) by the substitution of the following paragraph for paragraph (a) of the said section 36D:
“(a) has been awarded a degree in consequence of the completion, wholly or mainly in the State, of a programme of medical education and training approved under section 88(2)(a)(i)(I),”,
(c) in paragraph (b) of the said section 36D—
(i) by the substitution of the following subparagraph for subparagraph (i):
“(i) arising from a course of study completed wholly or mainly in a Member State, and”,
and
(ii) in subparagraph (ii), by the substitution of “certificate of experience, or” for “certificate of experience.”,
(d) by the insertion of the following paragraph after paragraph (b) of the said section 36D:
“(c) has been awarded a medical degree—
(i) completed wholly or mainly in the United Kingdom, and
(ii) which meets the relevant criteria set for assessing applications by persons for entry in the register of interns specified in rules made under section 11.”,
and
(e) by the insertion of the following subsection after subsection (1), renumbered under subsection (1), of said section 36D:
“(2) In this section, ‘United Kingdom’ means—
(a) the United Kingdom of Great Britain and Northern Ireland,
(b) the Channel Islands, and
(c) the Isle of Man.”.
(2) This section shall come into operation on the day on which section 88 of the Act of 2020, insofar as that section relates to the insertion of section 36D of the Act of 2007, comes into operation.

Amendment of section 96 of Act of 2020
14. (1) Section 96 of the Act of 2020, insofar as that section relates to the insertion of section 44B of the Act of 2007, is amended by the substitution of the following subsection for subsection (1) of the said section 44B:
“(1) Subject to subsection (2), a qualification held by a person meets the requirements for recognition as a qualification (in this Act referred to as a ‘general qualification’) for the purposes of registering that person in the General Division if the person—
(a) has an approved medical degree and—
(i) has passed an examination specified in rules made under section 11 for the purposes of this subparagraph,
(ii) is exempted from subparagraph (i) by virtue of falling within a ground, specified in rules made under section 11 for the purposes of this subparagraph, for such an exemption,
(iii) has been granted a certificate of experience, or
(iv) subject to rules made under section 11 for the purposes of this subparagraph, has been granted a document which, in the opinion of the Council, is at least the equivalent of a certificate of experience,
or
(b) has evidence of a formal qualification in basic medical training completed in a Member State and specified in point 5.1.1 of Annex V to Directive 2005/36/EC.”.
(2) This section shall come into operation on the day on which section 96 of the Act of 2020, insofar as that section relates to the insertion of section 44B of the Act of 2007, comes into operation.

Amendment of section 110 of Act of 2020
15. (1) Section 110 of the Act of 2020 is amended—
(a) by the substitution of the following paragraph for paragraph (a):
“(a) by the substitution of the following subsections for subsections (1) and (2):
‘(1) The chief executive officer may appoint—
(a) such and so many persons (including any members of the staff of the Council) as he or she deems appropriate to be authorised officers to investigate complaints and to assist the chief executive officer and the Preliminary Proceedings Committee in relation to complaints for such period and subject to such terms as the chief executive officer may determine, and
(b) such other persons as he or she deems appropriate to provide the chief executive officer, the authorised officers or the Preliminary Proceedings Committee with such advice, assistance or expertise as may be required in relation to the consideration or investigation of complaints for such period and subject to such terms as the chief executive officer may determine.
(2) Subject to subsection (4), the chief executive officer shall specify the functions to be performed by authorised officers.’,”,
and
(b) in paragraph (b)—
(i) by the substitution of the following subparagraph for subparagraph (ii):
“(ii) by the substitution of the following paragraphs for paragraphs (d) to (f):
‘(d) reporting to the chief executive officer;
(e) requesting persons to provide the chief executive officer with statements in writing concerning any matter relevant to the chief executive officer’s or Preliminary Proceedings Committee’s functions and examining statements given in response to the requests;
(f) requesting suitably qualified experts to provide an authorised officer, the chief executive officer or the Preliminary Proceedings Committee with advice and assistance required to assist in the performance of their functions; and’ ”,
and
(ii) by the insertion of the following subparagraph after subparagraph (ii):
“(iii) by the insertion of the following paragraph after paragraph (f):
‘(g) providing the chief executive officer or Preliminary Proceedings Committee with any other advice or assistance required in relation to the preparation of the chief executive officer’s or Preliminary Proceedings Committee’s reports.’,”.

(2) This section shall come into operation on the day on which paragraphs (a) and (b) of section 110 of the Act of 2020 come into operation.

PART 5
Report on developing framework to guide future decision making
Report on developing framework to guide future decision making
16. The Minister shall, not later than 6 months after the commencement of this section, prepare a report in writing on the progress made in developing a framework to guide future decision making on the regulation of health and social care professions, and shall cause copies of the report to be laid before each House of the Oireachtas.


[Preamble.]
Punishment for releasing cattle impounded or damaging pounds.                            [1.] In case any person or persons shall release or attempt to release any horse, ass, sheep, swine, or other beast or cattle, which shall be lawfully seized for the purpose of being impounded, in consequence of having been found wandering, straying, or lying or being depastured on any inclosed land without the consent of the owner or occupier of such inclosed land, from the pound or place where the same shall be so impounded, or on the way to or from any such pound or place, or shall pull down, damage, or destroy the same pound or place, or any part thereof, or any lock or bolt belonging thereto or with which the same shall be fastened, every person so offending shall upon conviction thereof, before any two of her Majesty’s justices of the peace, forfeit and pay any sum not exceeding five pounds, together with reasonable charges and expences, or in default thereof be committed by such justices, by warrant under their hands and seals, to the house of correction of the county wherein the said offence shall have been committed, there to be kept to hard labour . . . , and it shall be lawful for the said justices to award the whole or any portion of such penalty to the person or persons on whose behalf such cattle were distrained.

Justices not to hear cases where questions of title arise, or as to any bankruptcy, &c.  2. Provided always, that nothing herein contained shall authorize any justices of the peace to hear and determine any case of pound-breach or rescue in which any question shall arise as to the title to any lands, tenements, or hereditaments, or any interest therein or accruing therefrom, or as to any bankruptcy . . . , or any execution under the process of any court of justice, or as to the obligation of maintaining, repairing, or keeping in repair any wall, hedge, paling, ditch, sunk fence, or fence whatsoever.

[Ss. 3, 4 rep. 55 & 56 Vict. c. 19. (S.L.R.)]


WHEREAS the Houses of Parliament are in the habit of requiring that, previous to the introduction of any Bill into Parliament for making certain bridges, turnpike roads, cuts, canals, reservoirs, aqueducts, waterworks, navigations, tunnels, archways, railways, piers, ports, harbours, ferries, docks, and other works, to be made under the authority of Parliament, certain maps or plans and sections, and books and writings, or extracts or copies of or from certain maps, plans, or sections, books and writings, shall be deposited in the office of the clerk of the peace for every county, riding, or division in England or Ireland, or in the office of the sheriff clerk of every county in Scotland, in which such work is proposed to be made, and also with the parish clerk of every parish in England, the schoolmaster of every parish of Scotland, or in royal burghs with the town clerk, and the postmaster of the post town in or nearest to every parish in Ireland, in which such work is intended to be made, and with other persons: And whereas it is expedient that such maps, plans, sections, books, writings, and copies or extracts of and from the same, should be received by the said clerks of the peace, sheriff clerks, parish clerks, schoolmasters, town clerks, postmasters, and other persons, and should remain in their custody for the purposes hereinafter mentioned:
Clerks of the peace, &c., to receive the documents herein mentioned, and retain them for the purposes directed by the standing orders of the Houses of Parliament.  [1.] Whenever either of the Houses of Parliament shall, by its standing orders already made or hereafter to be made, require that any such maps, plans, sections, books, or writings, or extracts or copies of the same, or any of them, shall be deposited as aforesaid, such maps, plans, sections, books, writings, copies, and extracts shall be received by and shall remain with the clerks of the peace, sheriff clerks, parish clerks, schoolmasters, town clerks, postmasters, and other persons with whom the same shall be directed by such standing orders to be deposited, and they are hereby respectively directed to receive and to retain the custody of all such documents and writings so directed to be deposited with them respectively, in the manner, and for the purposes, and under the rules and regulations concerning the same respectively directed by such standing orders, and shall make such memorials and endorsements on and give such acknowledgments and receipts in respect of the same respectively as shall be thereby directed.

Clerks of the peace, &c. to permit suck documents to be inspected or copied by persons interested.                                                                  2. All persons interested shall have liberty to, and the said clerks of the peace, sheriff clerks, parish clerks, schoolmasters, town clerks, and postmasters, and every of them, are and is hereby required, at all reasonable hours of the day, to permit all persons interested to inspect during a reasonable time and make extracts from or copies of the said maps, plans, sections, books, writings, extracts and copies of or from the same, so deposited with them respectively, on payment by each person to the clerk of the peace, sheriff clerk, clerk of the parish, schoolmaster, town clerk, or postmaster having the custody of any such map, plan, section, book, writing, extract, or copy, one shilling for every such inspection, and the further sum of one shilling for every hour during which such inspection shall continue after the first hour, and after the rate of sixpence for every one hundred words copied therefrom.

Clerks of the peace, &c. for every omission to comply with the provisions of this Act, shall be liable to a penalty of 5l, to be recovered in a summary way.        3. In case any clerk of the peace, sheriff clerk, parish clerk, schoolmaster, town clerk, postmaster, or other person shall in any matter or thing refuse or neglect to comply with any of the provisions herein-before contained, every clerk of the peace, sheriff clerk, parish clerk, schoolmaster, town clerk, postmaster, or other person shall for every such offence forfeit and pay any sum not exceeding the sum of five pounds; and every such penalty shall, upon proof of the offence before any justice of the peace for the county within which such offence shall be committed, or by the confession of the party offending, or by the oath of any credible witness, be levied and recovered, together with the costs of the proceedings for the recovery thereof, by distress and sale of the goods and effects of the party offending, by warrant under the hand of such justice, which warrant such justice is hereby empowered to grant, and shall be paid to the person or persons making such complaint; and it shall be lawful for any such justice of the peace, to whom any complaint shall be made of any offence committed against this Act, to summon the party complained of before him, and on such summons to hear and determine the matter of such complaint in a summary way, and on proof of the offence to convict the offender, and to adjudge him to pay the penalty or forfeiture incurred, and to proceed to recover the same, although no information in writing or in print shall have been exhibited or taken by or before such justice; and all such proceedings by summons without information shall be as good, valid, and effectual to all intents and purposes, as if an information in writing had been exhibited.

[1 Short title, “The Parliamentary Documents Deposit Act, 1837.” See 55 & 56 Vict. c. 10.]


[26th December, 2012]
Be it enacted by the Oireachtas as follows:
1. In this Act “Principal Act” means the Civil Registration Act 2004 .
2. Section 45 of the Principal Act is amended—
(a) by substituting the following for the definition of “body”:
“ ‘body’ means the Executive, a religious body or a secular body;”,
(b) in the definition of “religious body” by substituting “worship;” for “worship.”, and
(c) by inserting the following definition after the definition of “religious body”:
“ ‘secular body’ shall be construed in accordance with section 45A.”.

3. The Principal Act is amended by inserting the following section after section 45:
“Secular body
45A. (1) For the purposes of this Part, a body shall, subject to subsection (2), be a secular body if it is an organised group of people and—
(a) it has not fewer than 50 members,
(b) its principal objects are secular, ethical and humanist,
(c) members of the body meet regularly in relation to their beliefs and in furtherance of the objects referred to in paragraph (b),
(d) it does not have any rules regarding marriage or the solemnisation of marriages that contravene the requirements of this Act or any other enactment or rule of law,
(e) it is shown to the satisfaction of an tArd-Chláraitheoir to be a body that has appropriate procedures in writing for selecting, training and accrediting members as fit and proper persons to solemnise marriages,
(f) it is a body that, on the date of its making of an application under section 54 or 57, has been in existence for a continuous period of not less than 5 years,
(g) it is a body—
(i) that is entitled to an exemption under section 207 or 208 of the Taxes Consolidation Act 1997 , and was so entitled for a continuous period of not less than five years immediately preceding the date of the body's most recent application under section 54 or 57, and
(ii) in respect of which—
(I) a number (commonly referred to as a CHY number) stands issued by the Revenue Commissioners for the purposes of that exemption, and
(II) that number stood issued for a continuous period of not less than 5 years immediately preceding the date of its most recent application under section 54 or 57,
(h) it is a body that does not have the making of profit as one of its principal objects, and
(i) it maintains a register of its members.
(2) None of the following is a secular body for the purposes of this Part:
(a) a political party, or a body that promotes a political party or candidate;
(b) a body that promotes a political cause;
(c) an approved body of persons within the meaning of section 235 of the Taxes Consolidation Act 1997 ;
(d) a trade union or a representative body of employers;
(e) a chamber of commerce;
(f) a body that promotes purposes that are—
(i) unlawful,
(ii) contrary to public morality,
(iii) contrary to public policy,
(iv) in support of terrorism or terrorist activities, whether in the State or outside the State, or
(v) for the benefit of an organisation membership of which is unlawful.”.
4. Section 51(3) of the Principal Act is amended, in paragraph (c), by substituting “the religious body or the secular body, as the case may be,” for “the religious body”.
5. Section 53(4) of the Principal Act is amended, in paragraph (a), by substituting “a religious body or a secular body” for “a religious body”.
6. Section 54 of the Principal Act is amended—
(a) by substituting the following subsection for subsection (1):
“(1) A body may apply to an tArd-Chláraitheoir—
(a) in case the body is the Executive, for the registration of a registrar named in the application who is employed by the Executive and is aged 18 years or more,
(b) in case the body is a religious body, for the registration of a member named in the application who is aged 18 years or more, and
(c) in case the body is a secular body, for the registration of a member named in the application who is aged 18 years or more.”,
(b) by inserting the following subsections after subsection (2):
“(2A) An application to which subsection (1)(c) applies shall be accompanied by a certificate—
(a) in such form and containing such particulars as may be determined by an tArd-Chlaraitheoir, and
(b) signed by an officer of the secular body concerned stating that the member in relation to whom the application is made has been selected, trained and accredited by the secular body in accordance with the procedures referred to in section 45A(1)(e) and is, in the opinion of the said officer, a fit and proper person to solemnise a marriage.

(2B) A religious body or a secular body that has made an application under subsection (1) shall, in relation to that application, provide an tArd-Chláraitheoir with such additional information as he or she may request within such period as may be specified in the request.”,
and
(c) in subsection (3) by substituting “a religious body or a secular body” for “a religious body”.
7. Section 55 of the Principal Act is amended, in subsection (1), by inserting the following paragraph after paragraph (a):
“(aa) the body concerned (not being the Executive) has ceased to be a religious body or a secular body,”.

8. Section 56(5) of the Principal Act is amended—
(a) in paragraph (a), by substituting “ceased to be a religious body or a secular body” for “ceased to be a religious body”, and
(b) in paragraph (c), by substituting the following subparagraphs for subparagraphs (i), (ii) and (iii):
“(i) in case the appeal is by the Executive, a religious body or a secular body, by a judge of the Circuit Court assigned to the circuit in which the Executive, the religious body or the secular body has its principal place of business or its principal office,
(ii) in case the appeal is by a person (other than the Executive, a religious body or a secular body), by a judge of the Circuit Court assigned to the circuit in which the person ordinarily resides or carries on any profession, business or occupation,
(iii) in case the appeal is by a person (other than the Executive, a religious body or a secular body) and the Executive, a religious body or a secular body, by a judge of the Circuit Court assigned to the circuit in which the Executive, the religious body or the secular body has its principal place of business or its principal office.”.
9. Section 57 of the Principal Act is amended—
(a) in subsection (1), by substituting “a religious body or a secular body, grant to a member of the religious body or the secular body” for “a religious body, grant to a member of the body”, and
(b) by inserting the following subsections after subsection (2):
“(2A) An application under subsection (1) made by a secular body shall be accompanied by a certificate—
(a) in such form and containing such particulars as may be determined by an tArd-Chláraitheoir, and
(b) signed by an officer of the secular body concerned stating that the member in relation to whom the application is made has been selected, trained and accredited by the secular body in accordance with the procedures referred to in section 45A(1)(e) and is, in the opinion of the said officer, a fit and proper person to solemnise a marriage.

(2B) A religious body or a secular body that has made an application under subsection (1) shall, in relation to that application, provide an tArd-Chláraitheoir with such additional information as he or she may request within such period as may be specified in the request.”.

10. (1) This Act may be cited as the Civil Registration (Amendment) Act 2012.
(2) The Civil Registration Acts 2004 to 2008 and this Act may be cited together as the Civil Registration Acts 2004 to 2012.
(3) This Act 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 provisions.