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

Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2020 Skip to content Disclaimer Feedback Helpdesk Gaeilge Léim go dtí an t-ábhar Séanadh Aiseolas Deasc chabhrach English Gaeilge English Produced by the Office of the Attorney General Táirgthe ag Oifig an Ard-Aighne Home Legislation Acts of the Oireachtas Statutory Instruments Pre-1922 Legislation Constitution External Resources Bills (Houses of the Oireachtas) Iris Oifigiúil / Official Gazette Revised Acts (LRC) Classified List of Legislation (LRC) Translations (acts.ie) Translations (Houses of the Oireachtas) Government Publications for Sale EU Law (EUR-Lex) FAQ Disclaimer Feedback Helpdesk Search Baile Reachtaíocht Achtanna an Oireachtais Ionstraimí Reachtúla Reachtaíocht Réamh-1922 Bunreacht Acmhainní Seachtracha Billí (Tithe an Oireachtais) Iris Oifigiúil Achtanna Athbhreithnithe (CAD) (An Coimisiún um Athchóiriú an Dlí) Liosta Rangaithe Reachtaíochta Aistriúcháin (achtanna.ie) Aistriúcháin (Tithe an Oireachtais) Foilseacháin Rialtais ar Díol Dlí AE (EUR-Lex) CCanna (Ceisteanna Coitianta) Séanadh Aiseolas Deasc chabhrach Cuardach TitleTeideal Year(s) or rangeBliain nó blianta nó raon TypeCineál All Legislation Acts Statutory Instruments Advanced SearchCuardach Casta HomeBaile ActsAchtanna 2020 Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2020 Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2020 Permanent Page URL View by SectionAmharc de réir Ailt View Full ActAmharc ar an Acht Iomlán Bill History Stair Bille Commencement, Amendments, SIs made under the Act Tosach Feidhme, Leasuithe, IRí arna ndéanamh faoin Acht Open PDFOscail PDF Print Full ActPriontáil an tAcht Iomlán Number 23 of 2020 WITHDRAWAL OF THE UNITED KINGDOM FROM THE EUROPEAN UNION (CONSEQUENTIAL PROVISIONS) ACT 2020 CONTENTS PART 1 Preliminary and General Section 1. Short title, collective citations and construction 2. Commencement 3. Expenses 4. Repeals PART 2 Arrangements in relation to Health Services 5. Arrangements in relation to health services PART 3 Reimbursement of Medical Expenses 6. Definitions and application (Part 3) 7. Reimbursement of expenses incurred by eligible persons in respect of necessary medical treatment 8. Regulations 9. Administrative arrangements between Executive and competent institutions 10. Executive may have regard to certain decisions of Administrative Commission 11. Review of operation of Part 3 PART 4 Amendment of Companies Act 2014 12. Amendment of Companies Act 2014 PART 5 Amendment of Employment Permits Act 2006 13. Amendment of section 10 of Employment Permits Act 2006 PART 6 Qualification to Carry Out Activity Relating to Fluorinated Greenhouse Gases 14. Interpretation (Part 6) 15. Certification and training attestation relating to individuals PART 7 Amendment of Student Support Act 2011 16. Definition (Part 7) 17. Amendment of section 2 of Act of 2011 18. Amendment of section 7 of Act of 2011 19. Amendment of section 8 of Act of 2011 20. Amendment of section 14 of Act of 2011 21. Operation of section 14 of Act of 2011 (prescribing of certain matters) PART 8 Taxation Chapter 1 Definitions 22. Definitions (Part 8) Chapter 2 Income Tax 23. Amendment of section 42 of Act of 1997 24. Amendment of section 128D of Act of 1997 25. Amendment of section 128F of Act of 1997 26. Amendment of section 191 of Act of 1997 27. Amendment of section 192BA of Act of 1997 28. Amendment of section 192F of Act of 1997 29. Amendment of section 195 of Act of 1997 30. Amendment of section 208A of Act of 1997 31. Amendment of section 208B of Act of 1997 32. Amendment of section 244 of Act of 1997 33. Amendment of section 244A of Act of 1997 34. Amendment of section 470 of Act of 1997 35. Amendment of section 472B of Act of 1997 36. Amendment of section 472BA of Act of 1997 37. Amendment of section 473A of Act of 1997 38. Amendment of section 480A of Act of 1997 39. Amendment of section 489 of Act of 1997 40. Amendment of section 490 of Act of 1997 41. Amendment of section 770 of Act of 1997 42. Amendment of section 772 of Act of 1997 43. Amendment of section 772A of Act of 1997 44. Amendment of section 784 of Act of 1997 45. Amendment of section 784A of Act of 1997 46. Amendment of section 785(1A) of Act of 1997 47. Amendment of section 787M of Act of 1997 48. Amendment of section 790B of Act of 1997 49. Amendment of section 806 of Act of 1997 50. Amendment of section 1032 of Act of 1997 Chapter 3 Corporation Tax 51. Amendment of section 130 of Act of 1997 52. Amendment of section 243 of Act of 1997 53. Amendment of sections 410 and 411 of Act of 1997 54. Amendment of section 438 of Act of 1997 55. Amendment of section 486C of Act of 1997 56. Amendment of section 615 of Act of 1997 57. Amendment of section 616 of Act of 1997 58. Amendment of section 766 of Act of 1997 Chapter 4 Capital Gains Tax 59. Amendment of section 541C of Act of 1997 60. Amendment of section 604A of Act of 1997 Chapter 5 Value-Added Tax 61. Amendment of section 2 of Act of 2010 62. Amendment of section 53 of Act of 2010 63. Postponed accounting 64. Amendment of section 56 of Act of 2010 65. Amendment of section 58 of Act of 2010 66. Amendment of section 120 of Act of 2010 67. Insertion of Schedule 9 in Act of 2010 Chapter 6 Stamp Duties 68. Amendment of section 75 of Act of 1999 69. Amendment of section 75A of Act of 1999 70. Amendment of section 80 of Act of 1999 71. Amendment of section 80A of Act of 1999 72. Amendment of section 124B of Act of 1999 73. Amendment of section 125 of Act of 1999 Chapter 7 Capital Acquisitions Tax 74. Amendment of section 89 of Capital Acquisitions Tax Consolidation Act 2003 Chapter 8 Excise 75. Amendment of Finance Act 1999 76. Amendment of Finance Act 2001 77. Amendment of Finance Act 2003 78. Amendment of section 71 of Finance Act 2005 PART 9 Financial Services: Settlement Finality 79. Interpretation (Part 9) 80. Temporary designation of relevant arrangement 81. Designation of relevant arrangement 82. Rules applicable to arrangement to which section 80 or 81 applies PART 10 Financial Services: Amendment of European Union (Insurance and Reinsurance) Regulations 2015 and European Union (Insurance Distribution) Regulations 2018 83. Interpretation (Part 10) 84. Amendment of Regulations of 2015 85. Amendment of Regulations of 2018 86. Report to Minister for Finance PART 11 Customs 87. Definition (Part 11) 88. Customs control at customs ports 89. Amendment of section 25 of Act of 2015 90. Procedures for goods entering or departing the State by ferry (from or to a place outside the customs territory of the Union) PART 12 Amendment of Harbours Act 1996 91. Definition (Part 12) 92. Amendment of section 72 of Act of 1996 93. Amendment of Sixth Schedule to Act of 1996 PART 13 Third Country Bus Services 94. Definition (Part 13) 95. Continuation of international carriage of passengers by road 96. Amendment of Dublin Transport Authority Act 2008 97. Amendment of section 2 of Act of 2009 98. Insertion of Part 2A in Act of 2009 PART 14 Amendment of Social Welfare Consolidation Act 2005 99. Definition (Part 14) 100. Amendment of section 287 of Act of 2005 101. Transfer of personal data, under Part 11B, to compensator in United Kingdom 102. Consequential amendments of Act of 2005 PART 15 Amendment of 103. Definition (Part 15 104. Amendment of section 1 of Act of 1984 105. Amendment of section 4 of Act of 1984 106. Amendment of section 7 of Act of 1984 107. Transfer of personal data in relation to employers insolvent in United Kingdom PART 16 Amendment of Extradition Act 1965 108. Definition (Part 16) 109. Amendment of section 4 of Act of 1965 110. Irish citizens 111. Amendment of section 23 of Act of 1965 PART 17 Immigration 112. Definition (Part 17) 113. Amendment of section 2 of Act of 2004 114. Amendment of section 11 of Act of 2004 PART 18 International Protection 115. Definition (Part 18) 116. Application (Part 18) 117. Amendment of section 2 of Act of 2015 118. Amendment of section 19 of Act of 2015 119. Amendment of section 21 of Act of 2015 120. Prohibition of refoulement (application for international protection determined under section 21 to be inadmissible) 121. Amendment of Act of 2015 - insertion of sections 51A to 51C 122. Designation of safe third countries 123. Amendment of Illegal Immigrants (Trafficking) Act 2000 PART 19 Recognition of Certain Divorces, Legal Separations and Marriage Annulments 124. Definitions and application (Part 19) 125. Recognition of certain divorces, legal separations and marriage annulments granted in United Kingdom or Gibraltar before coming into operation of section 126. Recognition of certain divorces, legal separations and marriage annulments granted in United Kingdom or Gibraltar on or after coming into operation of section PART 20 Amendment of Defamation Act 2009 127. Amendment of Schedule 1 to Defamation Act 2009 PART 21 Amendment of Childcare Support Act 2018 128. Definition (Part 21) 129. Amendment of section 1 of Act of 2018 130. Amendment of section 7 of Act of 2018 131. Amendment of section 15 of Act of 2018 PART 22 Construction Products - Market Surveillance Authority 132. Construction products - market surveillance 133. Prescribing competent authority for purposes of Regulations of 2013 134. Amendment of Regulations of 2013 Acts Referred to Building Control Act 1990 (No. 3) Building Societies Act 1989 (No. 17) Capital Acquisitions Tax Consolidation Act 2003 (No. 1) Central Bank Act 1942 (No. 22) Childcare Support Act 2018 (No. 11) Companies Act 2014 (No. 38) Customs Act 2015 (No. 18) Defamation Act 2009 (No. 31) Diplomatic Relations and Immunities Act 1967 (No. 8) Domicile and Recognition of Foreign Divorces Act 1986 (No. 24) Dublin Transport Authority Act 2008 (No. 15) Employment Permits Act 2006 (No. 16) Employment Permits Acts 2003 to 2014 European Communities Act 1972 (No. 27) Extradition Act 1965 (No. 17) Extradition Acts 1965 to 2019 Family Law Act 2019 (No. 37) Finance Act 1999 (No. 2) Finance Act 2001 (No. 7) Finance Act 2003 (No. 3) Finance Act 2005 (No. 5) Finance Act 2019 (No. 45) Harbours Act 1996 (No. 11) Health Act 1970 (No. 1) Health and Childcare Support (Miscellaneous Provisions) Act 2019 (No. 36) Illegal Immigrants (Trafficking) Act 2000 (No. 29) Immigration Act 2004 (No. 1) International Protection Act 2015 (No. 66) Interpretation Act 2005 (No. 23) Local Government Act 2001 (No. 37) National Transport Authority Acts 2008 to 2016 Pensions Act 1990 (No. 25) Protection of Employees (Employers’ Insolvency) Act 1984 (No. 21) Protection of Employees (Employers’ Insolvency) Acts 1984 to 2019 Public Transport Regulation Act 2009 (No. 37) Road Traffic Acts 1961 to 2018 Road Traffic and Transport Act 2006 (No. 28) Road Transport Act 1978 (No. 8) Social Welfare Consolidation Act 2005 (No. 26) Stamp Duties Consolidation Act 1999 (No. 31) Stock Transfer Act 1963 (No. 34) Student Support Act 2011 (No. 4) Taxes Consolidation Act 1997 (No. 39) Value-Added Tax Consolidation Act 2010 (No. 31) Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2019 (No. 8) Number 23 of 2020 WITHDRAWAL OF THE UNITED KINGDOM FROM THE EUROPEAN UNION (CONSEQUENTIAL PROVISIONS) ACT 2020 An Act to make provision for certain matters consequent on the withdrawal of the United Kingdom from membership of the European Union; to make provision to protect and maintain the Common Travel Area between the State and the United Kingdom and the rights and privileges associated therewith; to make provision, in the public interest and having regard to the Common Travel Area, to reduce the possibility of a serious disturbance in the economy of the State and in the sound functioning of a number of markets, sectors and fields in the State as a result of that withdrawal and to mitigate, where practicable, the effects of such a disturbance should it occur in those circumstances; in the spirit of the State’s commitment to the British-Irish Agreement done at Belfast on the 10th day of April, 1998, and having regard to the State’s membership of the European Union, to make exceptional provision for the reimbursement by the Health Service Executive to eligible persons resident in Northern Ireland of certain medical expenses incurred in a Member State in respect of necessary medical treatment during their stay in that Member State; to make further provision for the operation of extradition arrangements between the State and other countries; to give further effect to Council Directive 2005/85/EC of 1 December 20051 on minimum standards on procedures in Member States for granting and withdrawing refugee status; to make provision in relation to persons whose applications for international protection are determined to be inadmissible; to make provision for the recognition of certain divorces, legal separations and marriage annulments granted in the United Kingdom or Gibraltar; to make provision for the defence of qualified privilege to a defamation action to continue to apply to the publication of certain statements concerning certain events in, or connected with, the United Kingdom; to give further effect to Regulation (EU) No. 305/2011 of the European Parliament and of the Council of 9 March 20112 laying down harmonised conditions for the marketing of construction products and repealing Council Directive 89/106/EEC; for those purposes to amend certain enactments; and to provide for related matters. [10th December, 2020] Be it enacted by the Oireachtas as follows: PART 1 Preliminary and General Short title, collective citations and construction 1. (1) This Act may be cited as the Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2020. (2) Part 2 shall be included in the collective citation Health Acts 1947 to 2020. (3) The Employment Permits Acts 2003 to 2014 and Part 5 may be cited together as the Employment Permits Acts 2003 to 2020. (4) The Customs Acts and Part 11 shall be construed together as one Act. (5) The Social Welfare Acts and Part 14 shall be construed together as one Act. (6) The Protection of Employees (Employers’ Insolvency) Acts 1984 to 2019 and Part 15 may be cited together as the Protection of Employees (Employers’ Insolvency) Acts 1984 to 2020 and shall be construed together as one Act. (7) The Extradition Acts 1965 to 2019 and Part 16 may be cited together as the Extradition Acts 1965 to 2020. Commencement 2. (1) (a) Part 1 shall come into operation on such day or days as the Minister for Foreign Affairs may appoint by order or orders either generally or with reference to any particular purpose or provision and different days may be so appointed for different purposes or different provisions and for the repeal of different enactments or provisions of enactments effected by section 4 . (b) Parts 2 and 3 shall come into operation on such day or days as the Minister for Health may appoint by order or orders either generally or with reference to any particular purpose or provision and different days may be so appointed for different purposes or different provisions. (c) Parts 4 , 5 and 15 shall come into operation on such day or days as the Minister for Enterprise, Trade and Employment may appoint by order or orders either generally or with reference to any particular purpose or provision and different days may be so appointed for different purposes or different provisions. (d) Part 6 shall come into operation on such day or days as the Minister for the Environment, Climate and Communications may appoint by order or orders either generally or with reference to any particular purpose or provision and different days may be so appointed for different purposes or different provisions. (e) Part 7 shall come into operation on such day or days as the Minister for Further and Higher Education, Research, Innovation and Science may appoint by order or orders either generally or with reference to any particular purpose or provision and different days may be so appointed for different purposes or different provisions. (f) Parts 8 , 9 , 10 and 11 shall come into operation on such day or days as the Minister for Finance may appoint by order or orders either generally or with reference to any particular purpose or provision and different days may be so appointed for different purposes or different provisions. (g) Parts 12 and 13 shall come into operation on such day or days as the Minister for Transport may appoint by order or orders either generally or with reference to any particular purpose or provision and different days may be so appointed for different purposes or different provisions. (h) Part 14 shall come into operation on such day or days as the Minister for Social Protection may appoint by order or orders either generally or with reference to any particular purpose or provision and different days may be so appointed for different purposes or different provisions. (i) Parts 16 , 17 , 18 , 19 and 20 shall come into operation on such day or days as the Minister for Justice may appoint by order or orders either generally or with reference to any particular purpose or provision and different days may be so appointed for different purposes or different provisions. (j) Part 21 shall come into operation on such day or days as the Minister for Children, Equality, Disability, Integration and Youth may appoint by order or orders either generally or with reference to any particular purpose or provision and different days may be so appointed for different purposes or different provisions. (k) Part 22 shall come into operation on such day or days as the Minister for Housing, Local Government and Heritage may appoint by order or orders either generally or with reference to any particular purpose or provision and different days may be so appointed for different purposes or different provisions. (2) A power under this section to appoint a day on which a Part (or a provision thereof) shall come into operation, whether generally or otherwise, includes a power to appoint a particular time, on a particular day, at which the Part (or provision thereof) shall come into operation, whether generally or otherwise, and, accordingly, where a time is so appointed, the Part concerned (or provision thereof) shall come into operation at that time, whether generally or otherwise. Expenses 3. The expenses incurred by the Minister for Foreign Affairs in the administration of this Act, and by any other Minister of the Government in the administration of any other Act in so far as that other Act is amended by this Act, shall, to such extent as may be sanctioned by the Minister for Public Expenditure and Reform, be paid out of monies provided by the Oireachtas. Repeals 4. The following are repealed: (a) Parts 2 and 4 to 13 of the Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2019 ; (b) the Health and Childcare Support (Miscellaneous Provisions) Act 2019 ; (c) Part 3 of the Family Law Act 2019 ; (d) section 12 , subsections (2) and (3) of section 13 , subsections (2) and (3) of section 15 and sections 23 , 36 , 58 and 59 of the Finance Act 2019 . PART 2 Arrangements in relation to Health Services Arrangements in relation to health services 5.The Health Act 1970 is amended by the insertion of the following Part after Part IV: “PART IVA Arrangements in relation to Health Services Arrangements in relation to health services 75A. (1) The Minister may, with the consent of the Minister for Finance and the Minister for Public Expenditure and Reform, make such order or orders as he or she considers necessary to carry out any reciprocal or other arrangements made with, or under the proper authority of, the Government of the United Kingdom in respect of health services that will apply between the State and the United Kingdom after the end of the transition period. (2) Without prejudice to the generality of subsection (1), an order under that subsection may specify— (a) the category or categories of persons to whom the order applies, and (b) the category or categories of health services to which the order applies. (3) When making an order under subsection (1), the Minister shall have regard to the following: (a) the policies and objectives of the Government regarding their shared commitment with the Government of the United Kingdom to the protection of the Common Travel Area and associated reciprocal rights and privileges as a legitimate and fundamental public policy, and recognising healthcare arrangements as a component of this; (b) the policies and objectives of the Government to reaffirm the Common Travel Area arrangements and the associated reciprocal rights and privileges enjoyed by Irish and British citizens in each other’s state, in particular the right for citizens residing in either state to access emergency, routine and planned publicly funded health services in each other’s state, on the same basis as citizens of that state; (c) the policies and objectives of the Government regarding their shared commitment with the Government of the United Kingdom that residents of the State and the United Kingdom should enjoy ease of access to healthcare in the other state; (d) the policies and objectives of the Government to enable arrangements in relation to health services to be implemented between the State and the United Kingdom after the end of the transition period; (e) the desirability, in the public interest, of maintaining access to health services in the United Kingdom after the end of the transition period, in particular the desirability of maintaining access to medically necessary health services; (f) the need to ensure the most beneficial, effective and efficient use of resources; (g) the policies and objectives of the Government to protect and improve the health and welfare of the public. (4) In this section, ‘transition period’ means the transition period provided in Article 126 of the Agreement on the Withdrawal of the United Kingdom of Great Britain and Northern Ireland from the European Union and the European Atomic Agency Community3 . Regulations to give full effect to this Part 75B. (1) The Minister may, with the consent of the Minister for Finance and the Minister for Public Expenditure and Reform, and having regard to the matters specified in section 75A(3), make regulations for the purposes of giving full effect to this Part and such regulations may, in particular, but without prejudice to the generality of the foregoing, provide for all or any of the following: (a) the arrangements that shall apply with regard to assessing such classes of persons, including persons residing outside the State, as may be specified, in relation to access to health services in the State; (b) the arrangements that shall apply with regard to assessing, where appropriate (including by reference to such qualifying criteria as may be specified) such classes of persons, as may be specified, in relation to access to planned health services in the United Kingdom; (c) the arrangements to be administered by the Health Service Executive to ensure access to planned health services in the United Kingdom; (d) the arrangements to be administered by the Health Service Executive to ensure access to health services in the State by persons from the United Kingdom; (e) the duties on healthcare providers and healthcare professionals to provide such information as may be prescribed in relation to the health services that they provide to persons from the United Kingdom; (f) the method by which payments in respect of health services provided in the United Kingdom are to be calculated and the manner in which such payments shall be made by the Health Service Executive to the United Kingdom; (g) the charging by the Health Service Executive for the provision of health services provided in the State to persons from the United Kingdom and the method in relation to which charges for such health services shall be calculated and levied; (h) the manner in which payments in respect of charges referred to in paragraph (g) shall be made to the State by individuals and by the United Kingdom; (i) the method by which payments are to be made by the State in respect of health services provided in the United Kingdom and the manner in which such payments shall be made by the State to the United Kingdom; (j) the method by which charges are to be levied by the State on the United Kingdom in respect of health services provided by or on behalf of the Health Service Executive in the State and the manner in which payments shall be made by the United Kingdom to the State; (k) the class or classes of persons in respect of whom payments shall be made by the State or the United Kingdom, including the methodology used to estimate the number of persons concerned; (l) the category or categories of health services in respect of which payments or provision may be made; (m) the arrangements that shall apply with regard to payments to be made by the State to the United Kingdom and with regard to payments to be made by the United Kingdom to the State, including the methodology for calculating costs and the levels of reimbursement; (n) the basis on which the Health Service Executive may reimburse persons in respect of the cost of health services received and paid for by those persons in the United Kingdom; (o) such forms as may be necessary for the purposes of paragraphs (a) to (n); (p) such other related, ancillary, transitional or consequential matters as the Minister considers appropriate. (2) Without prejudice to the generality of subsection (1), regulations under that subsection may— (a) apply either generally or to a specified class or classes of persons, and (b) apply either generally or to a specified class or classes of health services. (3) A person who contravenes a provision of regulations made under subsection (1) that is declared in the regulations to be a penal provision shall be guilty of an offence and shall be liable on summary conviction to a class A fine or to imprisonment for a term not exceeding 3 months or both. Orders and regulations 75C. Every order and regulation under this Part shall be laid before each House of the Oireachtas as soon as may be after it is made and, if a resolution annulling the order or regulation is passed by either such House within 21 days on which that House sits after the order or regulation is laid before it, the order or regulation shall be annulled accordingly, but without prejudice to the validity of anything previously done thereunder.”. PART 3 Reimbursement of Medical Expenses Definitions and application (Part 3) 6. (1) In this Part— “British citizen” means a citizen of the United Kingdom of Great Britain and Northern Ireland; “eligible person” means— (a) an Irish citizen who is ordinarily resident in Northern Ireland, (b) a British citizen who is ordinarily resident in Northern Ireland, or (c) a citizen of a Member State who is ordinarily resident in Northern Ireland, but does not include a person who is ordinarily resident in Northern Ireland who— (i) holds, or is entitled to hold, a European Health Insurance Card or an equivalent document issued by a Member State, or (ii) holds, or is entitled to hold, a document equivalent to the European Health Insurance Card issued by the United Kingdom, or is otherwise entitled to reimbursement by the United Kingdom of medical expenses in respect of necessary medical treatment incurred in a Member State after the end of the transition period (whether in accordance with the Withdrawal Agreement or otherwise); “European Health Insurance Card” means the card issued in the State by the Executive and known as the European Health Insurance Card; “Executive” means the Health Service Executive; “medical expenses” means the cost of medical care, and products and services ancillary to that care, that are incurred by an eligible person in respect of necessary medical treatment; “Member State” means— (a) a Member State of the European Union, other than the State, (b) not being such a Member State, a state which is a contracting party to the Agreement on the European Economic Area signed at Oporto on 2 May 1992 as adjusted by the Protocol signed at Brussels on 17 March 1993, and (c) Switzerland; “Minister” means the Minister for Health; “necessary medical treatment” means, in relation to an eligible person, the treatment that becomes medically necessary and which the person would be entitled to receive during a temporary stay in a Member State pursuant to a European Health Insurance Card were he or she the holder of, or entitled to, such card; “prescribed” means prescribed by regulations under section 8; “transition period” means the transition period provided in Article 126 of the Withdrawal Agreement; “United Kingdom of Great Britain and Northern Ireland” includes the Channel Islands and the Isle of Man; “Withdrawal Agreement” means the Agreement on the Withdrawal of the United Kingdom of Great Britain and Northern Ireland from the European Union and the European Atomic Agency Community4 . (2) This Part applies to medical expenses incurred on or after the date on which section 7 comes into operation. Reimbursement of expenses incurred by eligible persons in respect of necessary medical treatment 7. (1) Where an eligible person incurs medical expenses in a Member State, in respect of necessary medical treatment, he or she or a person acting on his or her behalf may apply to the Executive for reimbursement of those expenses. (2) An application under subsection (1) shall be made in the prescribed form and manner. (3) On receipt of an application under subsection (1), the Executive shall reimburse the eligible person, or the person acting on his or her behalf, in the prescribed form and manner, where it is satisfied that— (a) the person in respect of whom the application is made is an eligible person, (b) the treatment in respect of which reimbursement is sought is necessary medical treatment, and (c) he or she, or a person acting on his or her behalf, has complied with this section and any regulations made under section 8 . (4) When calculating the medical expenses to be reimbursed in accordance with this section, the Executive shall endeavour to ensure that, as far as practicable, it does not assess an application in respect of an eligible person less favourably or more favourably than it would assess an application in respect of a person who is entitled to and holds a European Health Insurance Card. (5) Where the Executive makes a reimbursement to a person in accordance with this section and it subsequently ascertains that the person was not entitled to that reimbursement, or part of that reimbursement, because— (a) the person was not an eligible person, (b) the treatment in respect of which reimbursement was sought was not necessary medical treatment, or (c) the person, or any person acting on his or her behalf, did not comply with this section or any regulations made under section 8 , the reimbursement, or that part of the reimbursement that the person was not entitled to, shall be recoverable by the Executive in any court of competent jurisdiction as a simple contract debt. Regulations 8. (1) The Minister may, with the consent of the Minister for Finance and the Minister for Public Expenditure and Reform, following consultation with the Executive and having regard to the matters specified in subsection (2), make regulations for the purposes of giving full effect to this Part and such regulations may, in particular, but without prejudice to the generality of the foregoing, provide for all or any of the following: (a) the form and manner in which, and the period during which, an application under section 7 shall be made; (b) the form and manner in which the Executive shall reimburse an eligible person, or a person acting on his or her behalf, for medical expenses incurred in respect of necessary medical treatment provided in a Member State; (c) the documentation and certifications, including proof of citizenship and residence, required to accompany an application under section 7; (d) the class or classes of persons who may, in respect of an eligible person, make an application under section 7 ; (e) such forms as may be necessary for the purposes of paragraphs (a) to (d); (f) such additional, incidental, consequential or supplemental matters as the Minister considers necessary or expedient for the purposes of giving effect to this Part. (2) When making regulations under subsection (1), the Minister shall have regard to the following: (a) the proper and efficient administration of the reimbursement under section 7, of medical expenses incurred by an eligible person; (b) the need to ensure the most beneficial, effective and efficient use of resources when reimbursing the expenses referred to in paragraph (a); (c) the policies and objectives of the Government, having regard to the State’s commitment to the British-Irish Agreement and the State’s membership of the European Union, to enable certain arrangements in relation to health services in respect of eligible persons to be maintained after the end of the transition period. (3) Regulations under this section shall be laid before each House of the Oireachtas as soon as may be after they are made and, if a resolution annulling the regulations is passed by either such House within the next 21 days on which that House sits after the regulations are laid before it, the regulations shall be annulled accordingly, but without prejudice to the validity of anything previously done under the regulations. (4) In this section, “British-Irish Agreement” means the Agreement between the Government of Ireland and the Government of the United Kingdom of Great Britain and Northern Ireland done at Belfast on the 10th day of April, 1998. Administrative arrangements between Executive and competent institutions 9. (1) The Executive may, for the purposes of this Part, enter into an administrative and technical arrangement with a competent institution of a Member State for the purposes of— (a) processing the reimbursement of medical expenses in respect of necessary medical treatment received by an eligible person during a temporary stay in the Member State concerned, (b) calculating the total value of medical expenses to be reimbursed in respect of necessary medical treatment received by an eligible person in the Member State concerned, (c) exchanging such information as may be necessary between the Executive and the competent institution to enable the processing of the reimbursement of medical expenses, and (d) facilitating administrative and technical cooperation between the Executive and the competent institution in relation to the reimbursement of medical expenses in respect of necessary medical treatment received by an eligible person in the Member State concerned. (2) The parties to an arrangement under this section may vary the terms of the arrangement. (3) An arrangement under this section, or any variation of such an arrangement, shall be in writing. (4) The Executive shall provide the Minister with a copy of each arrangement under this section and any variation thereof. (5) In this section, “competent institution” means, in relation to a Member State, an institution designated by that Member State as responsible for the provision of healthcare and treatment to an eligible person during his or her stay in the Member State concerned. Executive may have regard to certain decisions of Administrative Commission 10. (1) The Executive may have regard to decisions of the Administrative Commission in respect of administrative questions and questions of interpretation referred to in Article 72(a) of Regulation (EC) No. 883/2004 that the Executive considers may be relevant to the administration of this Part. (2) In this section— “Administrative Commission” means the Administrative Commission referred to in Article 71 of Regulation (EC) No. 883/2004; “Regulation (EC) No. 883/2004” means Regulation (EC) No. 883/2004 of the European Parliament and of the Council of 29 April 20045 on the coordination of social security systems. Review of operation of Part 3 11. (1) The Executive shall carry out a review of the operation of this Part not later than two years after the commencement of this section. (2) The Executive shall submit a report to the Minister of the findings of a review carried out under subsection (1) and, not later than one month after such submission, the Minister shall cause copies of the report to be laid before each House of the Oireachtas. PART 4 Amendment of Companies Act 2014 Amendment of Companies Act 2014 12. Part 17 of the Companies Act 2014 is amended by the insertion of the following Chapter after Chapter 7: “Chapter 7A Uncertificated securities of relevant issuers Interpretation 1087A. In this Chapter— ‘central securities depository’ means a central securities depository within the meaning of the CSD Regulation that is authorised to perform services in the State; ‘CSD Regulation’ means Regulation (EU) No 909/2014 of the European Parliament and of the Council of 23 July 20146 on improving securities settlement in the European Union and on central securities depositories and amending Directives 98/26/EC and 2014/65/EU and Regulation (EU) No 236/2012; ‘relevant issuer’ means a public limited company that has issued securities that are relevant securities; ‘relevant securities’ means securities that are issued by a relevant issuer and registered in the name of a central securities depository; ‘securities settlement system’ has the meaning given to it by the CSD Regulation. Share certificates 1087B. Notwithstanding section 99(2), a relevant issuer is not required to issue share certificates in respect of relevant securities that are registered in the name of a central securities depository (or, as the case may be, a body nominated by that depository) and title of the central securities depository (or, as the case may be, a body nominated by that depository) to the relevant securities shall be evidenced by the recording of the name and address of that depository (or, as the case may be, its nominee) in the register of members of the relevant issuer. Written instrument of transfer 1087C. Notwithstanding section 94(4), section 2 (1) of the Stock Transfer Act 1963 or any other enactment, a written instrument of transfer shall not be necessary to transfer title (which transfer may occur more than once) to— (a) relevant securities from a central securities depository (or, as the case may be, a body nominated by that depository) to any holder of the rights or interests in those securities, (b) relevant securities from one central securities depository (or, as the case may be, a body nominated by that depository) to another central securities depository (or, as the case may be, a body nominated by that depository), or (c) securities in the relevant issuer to the central securities depository (or, as the case may be, a body nominated by that depository) from any holder of the rights or interests in those securities. Alternative special majority for Schemes of Arrangement 1087D. (1) In section 449(1), ‘special majority’ insofar as it applies to members of a relevant issuer, means a majority representing at least 75 per cent in value of the members or class of members, as the case may be, present and voting either in person or by proxy at the scheme meeting. (2) Where any part of the issued shares of a relevant issuer is held outside of a central securities depository (or, as the case may be, a body nominated by that depository), and the special majority referred to in subsection (1) applies, the quorum for a scheme meeting referred to in subsection (1) shall be at least two persons holding or representing by proxy at least one-third in nominal value of the issued shares, or class of shares, as the case may be, in the relevant issuer and section 182 shall, in relation to that meeting, be construed accordingly. Disapplication of additional requirement 1087E.(1) Where a relevant scheme, contract or offer under section 457 is made in the capital of a relevant issuer that is an offeree company, the additional requirement in section 458(3) does not have to be satisfied with regard to the offeror’s right of buy-out. (2) In subsection (1) — ‘offeree company’ and ‘offeror’ have the same meaning as they have respectively in section 457(1); ‘relevant scheme, contract or offer’ has the same meaning as it has in section 457(1). Irrevocable power of attorney 1087F. (1) An irrevocable power of attorney shall be granted where— (a) the terms of an offer by an offeror for any or all shares of a relevant issuer provide that a person accepting the offer creates an irrevocable power of attorney in favour of the offeror, and (b) acceptance of that offer is communicated by way of dematerialised instructions. (2) In subsection (1) — ‘dematerialised instructions’ mean instructions that are sent or received by means of a securities settlement system of a central securities depository in accordance with the procedures of that settlement system; ‘offeror’ includes a person nominated by the offeror. Record date for participation and voting in general meeting 1087G. The provisions of section 1105 shall apply to general meetings held by a relevant issuer with the modification that ‘record date’ (as that expression is used in that section) in relation to a relevant issuer shall be close of business on the day before a date not more than 72 hours before the general meeting to which it relates. Definition of subsidiary 1087H. (1) For the purposes of section 7 (definition of subsidiary), in determining whether the lower company is a subsidiary of the superior company, any shares held or power exercisable by a central securities depository (or, as the case may be, a body nominated by that depository) in a relevant issuer for the purpose of the provision of a securities settlement system by that central securities depository (or, as the case may be, a body nominated by that depository) shall be treated as not held or exercisable by that depository (or, as the case may be, the body so nominated). (2) In subsection (1) — ‘shares’ includes relevant securities; ‘lower company’ and ‘superior company’ have the same meaning as they have respectively in section 7.”. PART 5 Amendment of >Employment Permits Act 2006 Amendment of section 10 of Employment Permits Act 2006 13. Section 10 of the Employment Permits Act 2006 is amended— (a) in subsection (2), by— (i) the substitution of “are either—” for “are nationals of any of the following:”, (ii) the substitution of the following for paragraph (i): “(i) nationals of one or more Member States of the EEA,”, (iii) the substitution of the following for paragraph (ii): “(ii) nationals of the Swiss Confederation,”, (iv) the insertion of the following paragraph after paragraph (ii): “(iia) citizens of the United Kingdom of Great Britain and Northern Ireland, or”, and (v) the substitution of the following for paragraph (iii): “(iii) a combination of any of the nationals or citizens referred to in paragraphs (i), (ii) and (iia).”, and (b) by the insertion of the following subsection after subsection (3): “(4) In subsection (2)(iia), ‘United Kingdom of Great Britain and Northern Ireland’ includes the Channel Islands and the Isle of Man and ‘citizens of the United Kingdom of Great Britain and Northern Ireland’ shall be construed accordingly.”. PART 6 Qualification to Carry Out Activity Relating to Fluorinated Greenhouse Gases Interpretation (Part 6) 14. In this Part— “Agency” means the Environmental Protection Agency; “qualifying certificate” shall be construed in accordance with section 15 (1); “qualifying training attestation” shall be construed in accordance with section 15 (2). Certification and training attestation relating to individuals 15. (1) A valid certificate issued before the coming into operation of this Part by a certification body in the United Kingdom under— (a) Article 5 of Commission Regulation (EC) No 304/2008 of 2 April 20087 in respect of an activity referred to in Article 2(1) of that Commission Regulation, (b) Article 3 of Commission Regulation (EC) No 306/2008 of 2 April 20088 in respect of an activity referred to in Article 1 of that Commission Regulation, (c) Article 3 of Commission Implementing Regulation (EU) 2015/2066 of 17 November 20159 in respect of an activity referred to in Article 1 of that Commission Implementing Regulation, or (d) Article 4 of Commission Implementing Regulation (EU) 2015/2067 of 17 November 201510 in respect of an activity referred to in Article 2(1) of that Commission Implementing Regulation, is a qualifying certificate for the purposes of this Part. (2) A valid training attestation issued before the coming into operation of this Part by an attestation body in the United Kingdom under Article 3 of Commission Regulation (EC) No 307/2008 of 2 April 200811 in respect of an activity referred to in Article 1 of that Commission Regulation is a qualifying training attestation for the purposes of this Part. (3) An individual who holds a qualifying certificate or a qualifying training attestation may carry out the activity to which the qualifying certificate or qualifying training attestation relates until the date that is six months after the coming into operation of this Part or the date on which a certificate or training attestation, as the case may be, is issued by the Agency in accordance with subsection (4), whichever is earlier. (4) (a) An individual who holds a qualifying certificate or qualifying training attestation shall apply to the Agency not later than four months after the coming into operation of this Part for the issue by it of a certificate or training attestation— (i) under the Article of the Commission Regulation or Commission Implementing Regulation referred to in subsection (1)(a), (b), (c) or (d), as appropriate, or subsection (2), as the case may be, to which the qualifying certificate or qualifying training attestation relates, and (ii) in respect of the activity to which the qualifying certificate or qualifying training attestation relates, and such certificate or training attestation shall, subject to subsection (5), be issued by the Agency not later than six months after the coming into operation of this Part. (b) An application made to the Agency pursuant to Regulation 12B or 12J (inserted by Regulation 7 of the European Union (Fluorinated Greenhouse Gas) (Amendment) Regulations 2019 ( S.I. No. 367 of 2019 ) and amended by Regulation 3 of the European Union (Fluorinated Greenhouse Gas) (Amendment) Regulations 2020 ( S.I. No. 32 of 2020 )) of the European Union (Fluorinated Greenhouse Gas) Regulations 2016 ( S.I. No. 658 of 2016 ) by an individual who holds a qualifying certificate or a qualifying training attestation is deemed to be an application made for the purpose of paragraph (a) where the Agency has not determined before the time and date specified in Regulation 12B(3)(a) or 12J(3)(a), as the case may be, of those Regulations that the application has been made in accordance with the procedures established by the Agency in that behalf. (5) The Agency shall issue a certificate or training attestation where an application is made in accordance with this section and in accordance with the procedures established by the Agency in that behalf. (6) An individual to whom a certificate is issued in accordance with this section may carry out the activity in respect of which the certificate is issued subject to and in accordance with the procedures established by the Agency in relation to the suspension and withdrawal of any such certificate. PART 7 Amendment of Student Support Act 2011 Definition (Part 7) 16. In this Part, “Act of 2011” means the Student Support Act 2011 . Amendment of section 2 of Act of 2011 17. Section 2 of the Act of 2011 is amended by the insertion of the following definition after the definition of “relevant Minister”: “ ‘relevant specified jurisdiction’ means— (a) a country that, as respects a class of person standing prescribed under section 14A(1) for the purposes of section 14(1)(aa), is specified in the regulations concerned under section 14A(1) prescribing that class, or (b) where a class of person stands prescribed under section 14A(3) for the purposes of section 14(1)(aa), Northern Ireland;”. Amendment of section 7 of Act of 2011 18. Section 7 of the Act of 2011 is amended, in subsection (1), by— (a) the substitution, in paragraph (e), of “including the State,” for “including the State, or”, (b) the substitution, in paragraph (f), of “subsection (2), or” for “subsection (2).”, and (c) the insertion of the following paragraph after paragraph (f): “(g) an educational institution that provides higher education and training and which— (i) is situated in a relevant specified jurisdiction, and (ii) is maintained or assisted by recurrent grants from public funds of that jurisdiction or of any Member State including the State.”. Amendment of section 8 of Act of 2011 19. Section 8 of the Act of 2011 is amended— (a) in subsection (2)(k), by— (i) the insertion, in each of subparagraphs (i) and (ii), of “or (g)” after “section 7(1)(e)”, (ii) the substitution, in clause (II) of subparagraph (ii), of “Member State, or” for “Member State;”, and (iii) the insertion of the following subparagraph after subparagraph (ii): “(iii) in the case of a qualification awarded following the successful completion of a course at an institution mentioned at section 7(1)(g) — (I) if such recognition is provided for by those laws in the following manner, in a manner provided for by the laws of a relevant specified jurisdiction that correspond to the arrangements, procedures and systems referred to in subparagraph (i), or (II) if such recognition is not provided for by those laws in that manner, then otherwise in accordance with the laws of the relevant specified jurisdiction;”, and (b) in subsection (3)(c)(i), by the insertion of“ or (iii)” after “paragraph (k)(ii)”. Amendment of section 14 of Act of 2011 20. Section 14 of the Act of 2011 is amended— (a) in subsection (1) — (i) by the insertion of the following paragraph after paragraph (a): “(aa) a person, other than a person to whom paragraph (a)(i), (ii) or (iii) refers, who is a person of a class that stands prescribed under section 14A(1) or (3) for the purposes of this paragraph,”, (ii) in paragraph (d), by the substitution of “paragraph (a) or (aa) ” for “paragraph (a)”, and (iii) in paragraph (e), by the substitution of “paragraph (a), (aa) ” for “paragraph (a)”, (b) in subsection (2), by the substitution, in each of paragraphs (a) to (c), of “subsection (1)(a) or (aa), as the case may be” for “subsection (1)(a)”, (c) by the substitution, in subsection (4), of the following subparagraph for subparagraph (i) of paragraph (b): “(i) is temporarily resident outside of the State by reason of pursuing a course of study or post-graduate research at an educational institution outside of the State but within— (I) a Member State, or (II) a relevant specified jurisdiction, leading to a qualification that is recognised in accordance with the laws of the Member State or the relevant specified jurisdiction for the recognition of qualifications that correspond to the arrangements, procedures and systems referred to in section 8(2)(k)(i), or if such recognition is not provided for by those laws in that manner then otherwise in accordance with the laws of the Member State or the relevant specified jurisdiction, and”, (d) in subsection (6) — (i) by the deletion of “either”, (ii) in paragraph (a), by the deletion of “or”, (iii) in paragraph (b), by the substitution of “of 1997), or” for “of 1997).”, and (iv) by the insertion of the following paragraph after paragraph (b): “(c) a person who has a right to enter and be present in the State by reason of— (i) an arrangement between the Government and the Government of the United Kingdom relating to the lawful movement of persons between the State and the United Kingdom, or (ii) an arrangement (other than that referred to in subparagraph (i)) between the State and a relevant specified jurisdiction.”, (e) in subsection (7), by— (i) the insertion of “or, where subsection (1)(aa) applies, in a relevant specified jurisdiction” after “subsection (1)(a)”, and (ii) the substitution of “paragraph (a), (aa)” for “paragraph (a) ”, and (f) in subsection (8), by— (i) the insertion of “or, where subsection (1)(aa) applies, in a relevant specified jurisdiction” after “subsection (1)(a)”, and (ii) the insertion of “or, as the case may be, the relevant specified jurisdiction” after “any of the states”. Operation of section 14 of Act of 2011 (prescribing of certain matters) 21. The Act of 2011 is amended by the insertion of the following section after section 14: “14A. (1) Where the Minister is satisfied to do so, having— (a) regard to any of the matters specified in subsection (2), (b) consulted with the Higher Education Authority, and (c) obtained the consent of the Minister for Public Expenditure and Reform, he or she may prescribe a class of person, being a national of a country (not being the State or any other state referred to in section 14(1)(a)) specified in the regulations concerned prescribing that class, for the purposes of section 14(1)(aa). (2) The following matters or any of them are the matters to which the Minister shall have regard for the purposes of prescribing a class of person pursuant to subsection (1): (a) whether there are reciprocal arrangements in place with the country specified, as mentioned in subsection (1), in the regulations concerned (the ‘specified country’); (b) the requirement for the development of skills and knowledge in sectors of the economy or employment identified as requiring such development of skills and knowledge following advice received by the Minister from such person who has an interest or expertise in educational matters or the development of skills and knowledge as the Minister considers appropriate to consult for that advice; (c) the nature and level of the qualification to be awarded to a person, falling within the class proposed to be prescribed, on the successful completion by him or her of the course concerned; (d) resources available for the provision of student support; (e) any other matters which in the opinion of the Minister are proper matters to be taken into account having regard to the objective of enabling persons to attend courses of higher education, and the contribution that nationals of the specified country can make to higher education in the State. (3) Notwithstanding subsection (1), where the Minister is satisfied to do so because he or she considers that it is necessary having regard to any of the relevant purposes mentioned in subsection (4), he or she may prescribe a class of person, being a national of the United Kingdom, or an Irish citizen, for the purposes of section 14(1)(aa). (4) The following are the relevant purposes to which the Minister shall have regard when prescribing a class of person pursuant to subsection (3): (a) promoting greater tolerance and understanding between the people of the State and Northern Ireland; (b) promoting the exchange of ideas between the people of the State and Northern Ireland; (c) promoting a greater understanding of, and respect for, the diversity of cultures on the island of Ireland; (d) promoting greater integration and cooperation between the people of the State and Northern Ireland.”. PART 8 Taxation Chapter 1 Definitions Definitions (Part 8) 22.In this Part— “Act of 1997” means the Taxes Consolidation Act 1997 ; “Act of 1999” means the Stamp Duties Consolidation Act 1999 ; “Act of 2010” means the Value-Added Tax Consolidation Act 2010 . Chapter 2 Income Tax Amendment of section 42 of Act of 1997 23. Section 42(1) of the Act of 1997 is amended by the substitution of the following definition for the definition of “relevant State”: “ ‘relevant State’ means— (a) a Member State of the European Union, or (b) not being such a Member State, an EEA state which is a territory with the government of which arrangements having the force of law by virtue of section 826(1) have been made, and, in addition to what is specified in paragraphs (a) and (b), shall be deemed to include the United Kingdom.”. Amendment of section 128D of Act of 1997 24. Section 128D(1) of the Act of 1997 is amended, in the definition of “trust”, by the insertion, after “EEA state”, in each place where it occurs, of “or in the United Kingdom”. Amendment of section 128F of Act of 1997 25. Section 128F(1) of the Act of 1997 is amended, in the definition of “qualifying company”, by the insertion, after “EEA state other than the State”, in each place where it occurs, of “or in the United Kingdom”. Amendment of section 191 of Act of 1997 26. Section 191(1) of the Act of 1997 is amended, in the definition of “comparable overseas scheme”, by the insertion of “or in the United Kingdom” after “(other than the State)”. Amendment of section 192BA of Act of 1997 27. Section 192BA(1) of the Act of 1997 is amended, in paragraph (b) of the definition of “qualifying payment”, by the insertion of “or of the United Kingdom” after “Member State”. Amendment of section 192F of Act of 1997 28. Section 192F of the Act of 1997 is amended, in subsection (2)(b)(i), by the insertion of “, or of the United Kingdom” after “(other than the State)”. Amendment of section 195 of Act of 1997 29. Section 195 of the Act of 1997 is amended, in subsection (2)(a)(i), by the insertion, after “another EEA state,”, in each place where it occurs, of “or in the United Kingdom,”. Amendment of section 208A of Act of 1997 30. Section 208A(2) of the Act of 1997 is amended by the insertion of “or in the United Kingdom” after “in an EFTA state”. Amendment of section 208B of Act of 1997 31. Section 208B(1) of the Act of 1997 is amended in the definition of “qualified person”— (a) in paragraph (b)(ii), by the insertion of “or in the United Kingdom” after “EFTA state”, and (b) by the insertion of “or the United Kingdom” after “that EFTA state”. Amendment of section 244 of Act of 1997 32. Section 244 of the Act of 1997 is amended, in the definition of “qualifying residence”, by the insertion of “or in the United Kingdom” after “in an EEA state”. Amendment of section 244A of Act of 1997 33. Section 244A of the Act of 1997 is amended, in subsection (3)(f)(i), by the insertion of “or of the United Kingdom,” after “other than the State,”. Amendment of section 470 of Act of 1997 34. Section 470(1) of the Act of 1997 is amended in the definition of “authorised insurer”— (a) in paragraph (a) — (i) by the insertion of “or authorised to carry on such business by the authority in the United Kingdom charged by law with the duty of supervising the activities of undertakings so authorised” after “18 June 1992”, and (ii) by the insertion of “or in the United Kingdom, as the case may be” after “European Communities”, and (b) in paragraph (b)(ii), by the insertion of “, or authorised by the authority in the United Kingdom charged by law with the duty of supervising the activities of undertakings so authorised” after “18 June 1992”. Amendment of section 472B of Act of 1997 35. Section 472B(1) of the Act of 1997 is amended by the substitution of the following definition for the definition of “sea-going ship”: “ ‘sea-going ship’ means a ship which— (a) is registered— (i) in a Member State’s Register, or ( …