Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2019

Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2019 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 2019 Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2019 Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2019 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 Revised Act Acht Athbh… Open PDFOscail PDF Print Full ActPriontáil an tAcht Iomlán Number 8 of 2019 Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2019 CONTENTS PART 1 Preliminary and General 1. Short title, collective citations and construction 2. Commencement 3. Expenses PART 2 Arrangements in relation to health services 4. Arrangements in relation to health services PART 3 Amendment of Industrial Development Acts 1986 to 2014 5. Definition (Part 3) 6. Amendment of Act of 1986 7. Amendment of Industrial Development (Enterprise Ireland) Act 1998 8. Report on the provision of supports to maintain and grow employment PART 4 Arrangements in relation to Electricity and Fluorinated Greenhouse Gases Chapter 1 Amendment of Electricity Regulation Act 1999 9. Supplementary power to modify licence conditions Chapter 2 Qualification to carry out activity relating to fluorinated greenhouse gases 10. Interpretation 11. Equivalent certification, equivalent training attestation relating to individuals 12. Equivalent certification relating to companies PART 5 Amendment of Student Support Act 2011 13. Definition (Part 5) 14. Amendment of section 2 of Act of 2011 15. Amendment of section 7 of Act of 2011 16. Amendment of section 8 of Act of 2011 17. Amendment of section 14 of Act of 2011 18. Operation of section 14 of Act of 2011 (prescribing of certain matters) 19. Free Fees Initiative PART 6 Taxation Chapter 1 Definitions 20. Definitions (Part 6) Chapter 2 Income Tax 21. Amendment of section 42 of Act of 1997 22. Amendment of section 128D of Act of 1997 23. Amendment of section 128F of Act of 1997 24. Amendment of section 191 of Act of 1997 25. Amendment of section 192B of Act of 1997 26. Amendment of section 195 of Act of 1997 27. Amendment of section 208A of Act of 1997 28. Amendment of section 208B of Act of 1997 29. Amendment of section 244 of Act of 1997 30. Amendment of section 244A of Act of 1997 31. Amendment of section 470 of Act of 1997 32. Amendment of section 472B of Act of 1997 33. Amendment of section 472BA of Act of 1997 34. Amendment of section 473A of Act of 1997 35. Amendment of section 480A of Act of 1997 36. Amendment of section 489 of Act of 1997 37. Amendment of section 490 of Act of 1997 38. Amendment of section 770 of Act of 1997 39. Amendment of section 772 of Act of 1997 40. Amendment of section 772A of Act of 1997 41. Amendment of section 784 of Act of 1997 42. Amendment of section 784A of Act of 1997 43. Amendment of section 785(1A) of Act of 1997 44. Amendment of section 787M of Act of 1997 45. Amendment of section 790B of Act of 1997 46. Amendment of section 806 of Act of 1997 Chapter 3 Corporation Tax 47. Amendment of section 243 of Act of 1997 48. Amendment of sections 410 and 411 of Act of 1997 49. Amendment of section 438 of Act of 1997 50. Amendment of section 486C of Act of 1997 51. Amendment of section 615 of Act of 1997 52. Amendment of section 766 of Act of 1997 Chapter 4 Capital Gains Tax 53. Amendment of section 541C of Act of 1997 54. Amendment of section 604A of Act of 1997 Chapter 5 Value-Added Tax 55. Amendment of section 53 of Act of 2010 56. Insertion of section 53A into Act of 2010 57. Amendment of section 56 of Act of 2010 58. Amendment of section 58 of Act of 2010 59. Amendment of section 120 of Act of 2010 Chapter 6 Stamp Duties 60. Amendment of section 75 of Act of 1999 61. Amendment of section 75A of Act of 1999 62. Amendment of section 80 of Act of 1999 63. Amendment of section 80A of Act of 1999 64. Amendment of section 124B of Act of 1999 65. Amendment of section 125 of Act of 1999 Chapter 7 Capital Acquisitions Tax 66. Amendment of section 89 of Capital Acquisitions Tax Consolidation Act 2003 Chapter 8 Excise 67. Amendment of section 104 of Finance Act 2001 PART 7 Financial Services: Settlement Finality 68. Interpretation (Part 7) 69. Temporary designation of relevant arrangement 70. Designation of relevant arrangement 71. Rules applicable to arrangement to which section 69 or 70 applies PART 8 Financial Services: Amendment of European Union (Insurance and Reinsurance) Regulations 2015 and European Union (Insurance Distribution) Regulations 2018 72. Interpretation (Part 8) 73. Amendment of Regulations of 2015 74. Amendment of Regulations of 2018 PART 9 Amendment of Harbours Act 1996 75. Definition (Part 9) 76. Amendment of section 72 of Act of 1996 77. Amendment of Sixth Schedule to Act of 1996 PART 10 Third Country Bus Services 78. Definition (Part 10) 79. Continuation of international carriage of passengers by road 80. Amendment of Dublin Transport Authority Act 2008 81. Amendment of section 2 of Act of 2009 82. Part 2A of Act of 2009 PART 11 Amendment of Social Welfare Consolidation Act 2005 83. Definition (Part 11) 84. Amendment of section 287 of Act of 2005 85. Consequential amendments to Act of 2005 PART 12 Amendment of Protection of Employees (Employers’ Insolvency) Act 1984 86. Definition (Part 12) 87. Amendment of section 1 of Act of 1984 88. Amendment of section 4 of Act of 1984 89. Amendment of section 7 of Act of 1984 90. Transfer of personal data in relation to employers insolvent in United Kingdom PART 13 Amendment of Extradition Act 1965 91. Definition (Part 13) 92. Amendment of section 4 of Act of 1965 93. Irish citizens 94. Amendment of section 23 of Act of 1965 PART 14 Immigration 95. Amendment of Immigration Act 1999 96. Amendment of section 5 of Immigration Act 2003 97. Application for visa: taking of fingerprints PART 15 Miscellaneous 98. Interpretation of reference to Member State in enactments in certain circumstances Acts Referred to Building Societies Act 1989 (No. 17) Capital Acquisitions Tax Consolidation Act 2003 (No. 1) Central Bank Act 1942 (No. 22) Companies Act 2014 (No. 38) Customs Act 2015 (No. 18) Dublin Transport Authority Act 2008 (No. 15) Electricity Regulation Act 1999 (No. 23) European Communities Act 1972 (No. 27) Extradition Act 1965 (No. 17) Extradition Acts 1965 to 2012 Finance Act 2001 (No. 7) Harbours Act 1996 (No. 11) Health Act 1970 (No. 1) Health Acts 1947 to 2018 Immigration Act 1999 (No. 22) Immigration Act 2003 (No. 26) Immigration Act 2004 (No. 1) Industrial Development (Enterprise Ireland) Act 1998 (No. 34) Industrial Development Act 1986 (No. 9) Industrial Development Act 1995 (No. 28) Industrial Development Acts 1986 to 2014 International Protection Act 2015 (No. 66) Interpretation Act 2005 (No. 23) 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 2012 Public Transport Regulation Act 2009 (No. 37) Refugee Act 1996 (No. 17) 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) Student Support Act 2011 (No. 4) Taxes Consolidation Act 1997 (No. 39) Value-Added Tax Consolidation Act 2010 (No. 31) Number 8 of 2019 WITHDRAWAL OF THE UNITED KINGDOM FROM THE EUROPEAN UNION (CONSEQUENTIAL PROVISIONS) ACT 2019 An Act to make provision for certain matters consequent on the withdrawal of the United Kingdom from membership of the European Union, and— A. in the event of that withdrawal occurring without an agreement between the United Kingdom and the European Union under Article 50 of the Treaty on European Union setting out the arrangements for such withdrawal, to make exceptional provision, in the public interest and having regard to the Common Travel Area between the State and the United Kingdom, 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 withdrawal and to mitigate, where practicable, the effects of such a disturbance should it occur in those circumstances, and B. in the event of that withdrawal occurring in circumstances where there is an agreement (setting out the arrangements for such withdrawal) between the United Kingdom and the European Union under Article 50 of the Treaty on European Union, to adapt references in enactments to a Member State of the European Union so that those references include or continue to include, in so far as is necessary to give effect to the terms of such agreement, references to the United Kingdom, and, for those purposes, to amend certain enactments; And to amend the Immigration Act 1999 , the Immigration Act 2003 and the Immigration Act 2004 to make further provision in relation to the entry into, and removal from, the State of persons; And to provide for related matters. [17th March, 2019] 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 2019 . (2) The Health Acts 1947 to 2018 and Part 2 may be cited together as the Health Acts 1947 to 2019. (3) The Industrial Development Acts 1986 to 2014 and Part 3 may be cited together as the Industrial Development Acts 1986 to 2019. (4) The Social Welfare Acts and Part 11 shall be construed together as one Act. (5) The Protection of Employees (Employers’ Insolvency) Acts 1984 to 2012 and Part 12 may be cited together as the Protection of Employees (Employers’ Insolvency) Acts 1984 to 2019 and shall be construed together as one Act. (6) The Extradition Acts 1965 to 2012 and Part 13 may be cited together as the Extradition Acts 1965 to 2019. Commencement 2. (1) (a) Parts 1 and 15 shall come into operation on such day or days as the Minister for Foreign Affairs and Trade 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. (b) Part 2 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) Part 3 shall come into operation on such day or days as the Minister for Business, Enterprise and Innovation 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 4 shall come into operation on such day or days as the Minister for Communications, Climate Action and Environment 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 5 shall come into operation on such day or days as the Minister for Education and Skills 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 6, 7 and 8 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 9 and 10 shall come into operation on such day or days as the Minister for Transport, Tourism and Sport 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) Parts 11 and 12 shall come into operation on such day or days as the Minister for Employment Affairs and 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 13 and 14 shall come into operation on such day or days as the Minister for Justice and Equality 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 and Trade 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. PART 2 Arrangements in relation to health services Arrangements in relation to health services 4. 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 continue in being or carry out any reciprocal or other arrangements in relation to health services which were in operation between the State and the United Kingdom immediately before the withdrawal of the United Kingdom from membership of the European Union. (2) An order under subsection (1) 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 to enable arrangements in relation to health services to be maintained after the withdrawal of the United Kingdom from membership of the European Union; (b) the desirability, in the public interest, of preserving existing arrangements in relation to access to health services in the United Kingdom, in particular the desirability of maintaining access to medically necessary health services; (c) the need to ensure the most beneficial, effective and efficient use of resources; (d) the policies and objectives of the Government to protect and improve the health and welfare of the public. (4) In this section, ‘arrangements in relation to health services’ means arrangements between the State and the United Kingdom in respect of the provision of— (a) access to health services in the State, and (b) reciprocal access to health services in the United Kingdom. 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 will 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 will 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 will 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 will be made by the United Kingdom to the State; (k) the class or classes of persons in respect of whom payments will 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) Regulations under subsection (1) may— (a) apply either generally or to a specified class or classes of persons, (b) apply either generally or to a specified class or classes of health services, and (c) make such adaptations and modifications to the Health Acts 1947 to 2019 or any regulations made under those Acts as the Minister considers necessary for the purpose of bringing those Acts or regulations into conformity with this Part. (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— (a) on summary conviction to a class A fine or to imprisonment for a term not exceeding 3 months or both, or (b) on conviction on indictment to a fine not exceeding €300,000 or to imprisonment for a term not exceeding one year or both. Authorised officers 75C. An authorised officer appointed under Regulation 16 (inserted by Regulation 7 of the European Union (Application of Patients’ Rights in Cross-Border Healthcare) (Amendment) Regulations 2015 ( S.I. No. 65 of 2015 )) of the European Union (Application of Patients’ Rights in Cross-Border Healthcare) Regulations 2014 ( S.I. No. 203 of 2014 ) shall be deemed to be an authorised officer for the purposes of any regulations made under section 75B and Regulation 17 of those Regulations shall apply, for the purposes of any regulations made under section 75B, as if references in the said Regulation 17 to ‘these Regulations’ and ‘this Regulation’ were references to regulations made under section 75B and with any other necessary modifications. Orders and regulations 75D. 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 the next 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 Amendment of Industrial Development Acts 1986 to 2014 Definition (Part 3) 5. In this Part, “Act of 1986” means the Industrial Development Act 1986 . Amendment of Act of 1986 6. (1) Section 29 of the Act of 1986 is amended— (a) in subsection (2)— (i) in paragraph (a)— (I) by the substitution of “industrial or non-industrial processes” for “industrial processes”, and (II) by the substitution of “agricultural or horticultural products” for “agricultural products”, (ii) by the substitution of the following paragraph for paragraph (b): “(b) is wholly or mainly sponsored by one or more than one industrial undertaking in the State,”, and (iii) by the insertion of the following paragraph after paragraph (b): “(c) involves the payment of a research grant towards the costs of the project incurred within the State.”, (b) by the insertion of the following subsection after subsection (2): “(2A) (a) Subject to paragraph (b), in respect of a project where part of the approved costs are incurred in the State and part of the approved costs are incurred outside the State, Enterprise Ireland may apply a different grant rate or rates in respect of the approved costs incurred in the State from the rate or rates in respect of the approved costs incurred outside the State. (b) In relation to a project referred to in paragraph (a), the aggregate amount of the research grant or grants payable in respect of approved costs incurred outside the State shall not exceed the amount of the research grant or grants payable in respect of approved costs incurred in the State.”, (c) in subsection (4)— (i) by the substitution of the following paragraph for paragraph (a): “(a) Subject to paragraph (b), the amount of a research grant shall not exceed €7,500,000.”, and (ii) by the substitution of the following paragraph for paragraph (b): “(b) The amount of a research grant may, with the approval of the Government in a particular case, exceed €7,500,000 by such sum as the Government shall in that case specify.”, and (d) in subsection (5), by the substitution of “in the case of industrial undertakings,” for “in the case of small industrial undertakings as defined from time to time by the Minister,”. (2) Section 31 of the Act of 1986 is amended by the insertion of the following subsection after subsection (4): “(5) This section shall not apply to Enterprise Ireland.”. (3) Section 34 of the Act of 1986 is amended— (a) by the designation of the section as subsection (1), and (b) by the insertion of the following subsection after subsection (1): “(2) This section shall not apply to Enterprise Ireland.”. (4) The amendments effected by subsection (1) shall apply only in so far as they relate to a research grant made or intended to be made by Enterprise Ireland and section 29 of the Act of 1986 shall continue to apply insofar as it relates to a research grant made or intended to be made by the Industrial Development Authority as if the amendments effected by subsection (1) had not been made. Amendment of Industrial Development (Enterprise Ireland) Act 1998 7. The Industrial Development (Enterprise Ireland) Act 1998 is amended by the insertion of the following sections after section 7: “Power of Agency to make loans to certain industrial undertakings or bodies corporate 7A. (1) Where in the opinion of the Agency, an industrial undertaking satisfies the relevant requirements, the Agency may, subject to such terms and conditions as it may determine, make a loan out of moneys at its disposal to— (a) an industrial undertaking, or (b) a body corporate owning, controlling or managing, or participating in the ownership, control or management of the undertaking. (2) The Agency shall not, without the prior permission of the Government, expend more than €7,500,000 in providing a loan or a series of loans to any one industrial undertaking or body corporate under this section. (3) (a) In this section, ‘loan’ means a loan which is not convertible into shares in a body corporate. (b) In this section and in section 7B, ‘relevant requirements’ means, in relation to an industrial undertaking, the requirements specified in subsections (3) and (4) of section 21 of the Act of 1986. (c) In this section and in sections 7B and 7C, ‘industrial undertaking’ has the same meaning as it has in section 8. (4) This section is in addition to, and not in substitution for, any other power of the Agency to lend moneys by or under the Industrial Development Act 1995 or any other enactment. Power of Agency to purchase shares etc. 7B. (1) Subject to this section, where in the opinion of the Agency, an industrial undertaking satisfies the relevant requirements, the Agency, subject to such terms and conditions as it may determine, may— (a) purchase or take shares or convertible debt instruments, to any extent it considers desirable, in the body corporate owning, controlling or managing or participating in the ownership, control or management of such an industrial undertaking, or (b) form, or take part with other persons in the formation of, such bodies corporate. (2) The Agency shall not, without the prior approval of the Minister, purchase or take shares or convertible debt instruments under this section if to do so would result in the Agency holding or having the right to hold on conversion of shares or a debt instrument or instruments— (a) more than half in nominal value of the equity share capital (within the meaning of section 7 (11) of the Companies Act 2014 ) of a body corporate, or (b) more than half in nominal value of shares carrying voting rights (other than voting rights which arise only in specified circumstances) in a body corporate. (3) The Agency shall not, without the prior permission of the Government, expend, in the aggregate, on the purchase or taking of shares or convertible debt instruments in any one body corporate referred to in subsection (1)(a), the higher of— (a) €7,500,000, or (b) €7,500,000 in excess of the aggregate amount of such expenditure for which the prior permission of the Government has previously been obtained. (4) Where the Agency has already purchased or taken, or is purchasing or taking, shares or convertible debt instruments in a body corporate (in this subsection referred to as the ‘relevant body corporate’) in accordance with subsection (1), the Agency, without the need to satisfy itself as to further compliance with the relevant requirements and subject to such terms and conditions as it may determine, may— (a) purchase, take or receive further shares or convertible debt instruments in the relevant body corporate or another body corporate in the exercise of pre-emption or other rights in respect of, or arising from, the transfer or holding of shares or convertible debt instruments or the issue of new shares or convertible debt instruments, in the relevant body corporate, (b) purchase, take or receive shares or convertible debt instruments in another body corporate which has common shareholders and directors to the relevant body corporate, where the other body corporate has been or is being established to hold intellectual property rights or other assets held or created by the relevant body corporate, (c) in a case where the Agency is proposing to sell its shares or convertible debt instruments in the relevant body corporate to another body corporate, accept shares or convertible debt instruments in that other body corporate in full or part consideration for the shares or convertible debt instruments in sale, or (d) convert its convertible shares or convertible debt instruments in the relevant body corporate or in another body corporate. (5) In this section— ‘convertible debt instrument’ means a loan note, loan stock or other financial instrument for the provision of loan finance which— (a) has been or may be offered or issued by a body corporate to the Agency, (b) is convertible into shares in the body corporate, and (c) is repayable or redeemable on demand by the Agency or otherwise in accordance with the terms of that convertible debt instrument; ‘convertible shares’ means shares which are convertible into ordinary shares in the same body corporate; ‘shares’ includes convertible shares and, where the context so requires, options relating to shares and rights in respect thereof. Aggregate limit on investment aid 7C. Without the prior permission of the Government, the total amount of money— (a) granted or guaranteed to a particular industrial undertaking under sections 21 to 30 of the Act of 1986, or (b) expended in that same undertaking or body corporate in the making of a loan under section 7A or the purchase or taking of shares or convertible debt instruments under section 7B, shall not exceed in the aggregate the higher of— (i) €15,000,000, or (ii) €15,000,000 in excess of the aggregate amount of such grants, guarantees, investments and other such financial facilities for which the prior permission of the Government has previously been obtained. Application of certain provisions of Part III of Act of 1986 7D. Sections 35 to 37 of the Act of 1986 shall apply to sections 7A to 7C as if— (a) in section 35— (i) ‘this Part or sections 7A to 7C of the Act of 1998,’ were substituted for ‘this Part.’, (ii) ‘loan or loan guarantee or subscription for a convertible debt instrument within the meaning of section 7B of the Act of 1998’ were substituted for ‘loan guarantee’, (iii) ‘grant, loan, guarantee, subscription or purchase’ were substituted for ‘grant, guarantee or purchase’, and (iv) ‘Authority or Enterprise Ireland’ were substituted for ‘Authority’, (b) in section 36— (i) ‘grant or other payment or the exercise of another right’ were substituted for ‘grant or other payment’, (ii)‘this Part or sections 7A to 7C of the Act of 1998,’ were substituted for ‘this Part,’ in each place that it occurs, and (iii)‘an industrial undertaking or body corporate, as the case may be,’ were substituted for ‘an industrial undertaking’ in each place that it occurs, and (c) in section 37— (i) ‘grant or loan or subscription’ were substituted for ‘grant’ in each place that it occurs, and (ii) ‘this Part or sections 7A to 7C of the Act of 1998,’ were substituted for ‘this Part,’, and with any other necessary modifications.”. Report on the provision of supports to maintain and grow employment 8. The Minister for Business, Enterprise and Innovation shall within 90 days of the passage of this Act, present a report to Dáil Éireann on the provision of supports to maintain and grow employment in non-exporting indigenous local business. PART 4 Arrangements in relation to Electricity and Fluorinated Greenhouse Gases Chapter 1 Amendment of Electricity Regulation Act 1999 Supplementary power to modify licence conditions 9. The Electricity Regulation Act 1999 is amended by the insertion of the following section after section 14A: “14B. (1) Notwithstanding sections 8A(4) and 14(6)(a), and any terms and conditions that may apply to a licence, the Commission may modify a condition of a licence where, in consequence of the withdrawal of the United Kingdom from membership of the European Union, the Commission considers it necessary or expedient to do so in order for the State to continue to comply with— (a) the European Union rules for cross-border trade in electricity contained within or adopted pursuant to the Electricity Market Regulation as amended from time to time and as supplemented by— (i) network codes established under Article 6 of that Regulation, and (ii) guidelines adopted under Article 18 of that Regulation, or (b) the Electricity Market Directive. (2) The power to modify under subsection (1) includes the power to make incidental or consequential modifications. (3) Before a modification is made under subsection (1), the Commission shall consult— (a) the holder of the licence concerned, (b) the Authority, and (c) such other persons as the Commission considers appropriate. (4) The Commission shall, as soon as practicable after a modification has been made under subsection (1)— (a) notify the parties consulted under subsection (3), and (b) publish the modification on the Commission’s website and in such other manner as the Commission considers appropriate. (5) The power to modify under subsection (1) may not be exercised after the end of the period of 1 year from the time at which Chapter 1of Part 4 of the Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2019 comes into operation. (6) Sections 19 to 22 and 29 to 31 shall not apply to a modification under subsection (1).”. Chapter 2 Qualification to carry out activity relating to fluorinated greenhouse gases Interpretation 10. In this Chapter— “Agency” means the Environmental Protection Agency; “equivalent certificate” means an equivalent certificate referred to in paragraph (a), (b), (c) or (d) of section 11 (1) or paragraph (a) or (b) of section 12 (1); “equivalent training attestation” means an equivalent attestation referred to in paragraph (e) of section 11 (1); “Minister” means the Minister for Communications, Climate Action and Environment; “relevant date” means the date of the withdrawal of the United Kingdom from membership of the European Union. Equivalent certification, equivalent training attestation relating to individuals 11. (1) (a) An individual who, immediately before the relevant date holds a valid certificate issued by a certification body in the United Kingdom under Article 5 of Commission Regulation (EC) No 304/2008 of 2 April 20081 in respect of an activity referred to in Article 2(1) of that Commission Regulation is deemed, for the purpose of carrying out that activity, to hold an equivalent certificate. (b) An individual who, immediately before the relevant date holds a valid certificate issued by a certification body in the United Kingdom under Article 3 of Commission Regulation (EC) No 306/2008 of 2 April 20082 in respect of an activity referred to in Article 1 of that Commission Regulation is deemed, for the purpose of carrying out that activity, to hold an equivalent certificate. (c) An individual who, immediately before the relevant date holds a valid certificate issued by a certification body in the United Kingdom under Article 3 of Commission Implementing Regulation (EU) 2015/2066 of 17 November 20153 in respect of an activity referred to in Article 1 of that Commission Regulation is deemed, for the purpose of carrying out that activity, to hold an equivalent certificate. (d) An individual who, immediately before the relevant date holds a valid certificate issued by a certification body in the United Kingdom under Article 4 of Commission Implementing Regulation (EU) 2015/2067 of 17 November 20154 in respect of an activity referred to in Article 2(1) of that Commission Regulation is deemed, for the purpose of carrying out that activity, to hold an equivalent certificate. (e) An individual who, immediately before the relevant date holds a valid training attestation issued by an attestation body in the United Kingdom under Article 3 of Commission Regulation (EC) No 307/2008 of 2 April 20085 in respect of an activity referred to in Article 1 of that Commission Regulation is deemed, for the purpose of carrying out that activity, to hold an equivalent training attestation. (2) An individual who holds an equivalent certificate or equivalent training attestation may carry out the activity to which the equivalent certificate or equivalent training attestation relates until the date that is 6 months from the relevant date or the date on which a certificate or training attestation is issued by the Agency under subsection (3), whichever is earlier. (3) An individual who holds an equivalent certificate or equivalent training attestation shall apply to the Agency not later than 4 months after the relevant date for the issue by it of a certificate or training attestation in respect of the activity to which the equivalent certificate or training attestation relates and such certificate or training attestation shall, subject to subsection (4), be issued by the Agency not later than 6 months after the relevant date. (4) The Agency shall issue a certificate or training attestation where an application is made in accordance with the procedures established by the Agency in that behalf. Equivalent certification relating to companies 12. (1) (a) A company which, immediately before the relevant date holds a valid certificate issued by a certification body in the United Kingdom under Article 8 of Commission Regulation (EC) No 304/2008 of 2 April 20086 in respect of an activity referred to in Article 2(2) of that Commission Regulation is deemed, for the purpose of carrying out that activity, to hold an equivalent certificate. (b) A company which, immediately before the relevant date holds a valid certificate issued by a certification body in the United Kingdom under Article 6 of Commission Implementing Regulation (EU) 2015/2067 of 17 November 20157 in respect of an activity referred to in Article 2(2) of that Commission Regulation is deemed, for the purpose of carrying out that activity, to hold an equivalent certificate. (2) A company which holds an equivalent certificate may carry out the activity to which the equivalent certificate relates until the date that is 6 months from the relevant date or the date on which a certificate is issued by the Minister under subsection (3), whichever is earlier. (3) A company which holds an equivalent certificate shall apply to the Minister not later than 4 months after the relevant date for the issue by the Minister of a certificate in respect of the activity to which the equivalent certificate relates and such certificate shall, subject to subsection (4), be issued by the Minister not later than 6 months after the relevant date. (4) The Minister shall issue a certificate where an application is made in accordance with the procedures established by the Minister in that behalf. (5) A certificate issued by the Minister under this section shall be valid until the end of the calendar year in which it is issued. PART 5 Amendment of Student Support Act 2011 Definition (Part 5) 13. In this Part, “Act of 2011” means the Student Support Act 2011 . Amendment of section 2 of Act of 2011 14. 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 15. 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 16. 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 17. 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) 18. 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 Finance, 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.”. Free Fees Initiative 19. In respect of the Free Fees Initiative for third level education in the State, periods of residency in the United Kingdom shall be treated similarly to periods of residency in the EEA and citizens of the United Kingdom shall be treated similarly to citizens of the EEA. PART 6 Taxation Chapter 1 Definitions Definitions (Part 6) 20. 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 21. 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— (i) a Member State of the European Union, or (ii) 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 (i) and (ii), shall be deemed to include the United Kingdom.”. Amendment of section 128D of Act of 1997 22. 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 23. 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 24. 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 192B of Act of 1997 25. Section 192B of the Act of 1997 is amended, in subsection (2)(c), by the insertion of “or of the United Kingdom” after “European Communities”. Amendment of section 195 of Act of 1997 26. 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 27. 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 28. 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 29. 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 30. 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 31. 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 32. 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 (ii) in a register, governed by the law of the United Kingdom, that, having regard to the purposes that a Member State’s Register serves, is at least equivalent to a Member State’s Register, and (b) is used solely for the trade of carrying by sea passengers or cargo for reward, but does not include a fishing vessel.”. Amendment of section 472BA of Act of 1997 33. Section 472BA(1) of the Act of 1997 is amended, in paragraph (a) of the definition of “fishing vessel”, by the insertion of “or on the register kept by the United Kingdom that is at least equivalent to the national fishing fleet register that is required to be kept by each Member State” after “30 December 2003”. Amendment of section 473A of Act of 1997 34. Section 473A(1) of the Act of 1997 is amended in the definition of “approved college”— (a) in paragraph (b), by the insertion of “or in the United Kingdom” after “(other than the State)”, (b) in paragraph (b)(i), by the insertion of “or of the United Kingdom” after “(including the State)”, (c) in paragraph (b)(ii), by the insertion of “or in the United Kingdom where it is situated in the United Kingdom” after “situated”, (d) in paragraph (c), by the insertion of “or in the United Kingdom” after “European Union”, and (e) in paragraph (d), by the insertion of “(including the United Kingdom)” after “any country”. Amendment of section 480A of Act of 1997 35. Section 480A(1) of the Act of 1997 is amended, in paragraph (c) of the definition of “relevant individual”, by the insertion of “the United Kingdom,” after “the State,”. Amendment of section 489 of Act of 1997 36. Section 489 of the Act of 1997 is amended in paragraph (b) of the definition of “unlisted”— (a) in subparagraph (i), by the deletion of “or”, (b) in subparagraph (ii), by the substitution of “State, or” for “State.”, and (c) by the insertion of the following subparagraph after subparagraph (ii): “(iii) in the United Kingdom.”. Amendment of section 490 of Act of 1997 37. Section 490 of the Act of 1997 is amended— (a) by the substitution of the following subsection for subsection (1): “(1) In this Part, a company shall be a qualifying company if— (a) it is incorporated in the State, in another EEA State or in the United Kingdom, and (b) it complies with this section and section 491.”, and (b) in subsection (3)(a)(i), by the insertion of “resident in the United Kingdom” after “resident in the State,”. Amendment of section 770 of Act of 1997 38. Section 770(1) of the Act of 1997 is amended— (a) in the definition of “administrator”, by the insertion of “or in the United Kingdom” after “European Communities”, and (b) by the substitution of the following definition for the definition of “overseas pension scheme”: “ ‘overseas pension scheme’ means a retirement benefits scheme, other than a state social security scheme, which— (a) is operated or managed by an institution for occupational retirement provision as defined by Article 6(1) of Directive (EU) 2016/2341 of the European Parliament and of the Council of 14 December 20168 (in this definition referred to as ‘the Directive’) and is established in a Member State of the European Union, other than the State, which has given effect to the Directive in its national law, or (b) is established in the United Kingdom and is subject to supervisory and regulatory arrangements at least equivalent to those applied under the Directive;”. Amendment of section 772 of Act of 1997 39. Section 772 of the Act of 1997 is amended, in subsection (2)(c)(i), by the insertion of “or in the United Kingdom, as the case may be,” after “European Communities”. Amendment of section 772A of Act of 1997 40. Section 772A(1) of the Act of 1997 is amended, in the definition of “promoter”, by the insertion of “or, where that person is established in the United Kingdom, is authorised to transact insurance business by the authority in the United Kingdom charged by law with the duty of supervising such persons” after “5 November 2002”. Amendment of section 784 of Act of 1997 41. Section 784 of the Act of 1997 is amended— (a) in subsection (2)(a)(i), by the insertion of “or, where that person is established in the United Kingdom, is authorised to transact insurance business by the authority in the United Kingdom charged by law with the duty of supervising such persons” after “5 November 2002”, and (b) in subsection (4A)(i), by the insertion of “or in the United Kingdom, as the case may be,” after “European Communities”. Amendment of section 784A of Act of 1997 42. Section 784A of the Act of 1997 is amended— (a) in subsection (1)(a), in the definition of “qualifying fund manager”— (i) in subparagraph (a), by the insertion of “, or of the United Kingdom,” after “the State”, (ii) by the substitution of the following for subparagraph (b): “(b) a building society within the meaning of the Building Societies Act 1989 , or a society established in accordance with the law of a Member State of the European Union, other than the State, or of the United Kingdom, which corresponds to that Act,”, (iii) in subparagraph (j)(ii), by the insertion of “or an authorisation granted by the authority in the United Kingdom charged by law with the duty of supervising persons carrying on the business of insurance in the United Kingdom” after “Directive No. 79/267/EEC”, (iv) in subparagraph (k)(i), by the insertion of “or the United Kingdom” after “European Communities”, and (v) in subparagraph (l), by the insertion of “or the United Kingdom” after “European Communities”, and (b) in subsection (7)(a)(I), by the insertion of “or in the United Kingdom” after “EEA State”. Amendment of section 785(1A) of Act of 1997 43. Section 785(1A) of the Act of 1997 is amended by the insertion of “or to a person authorised to transact insurance business by the authority in the United Kingdom charged by law with the duty of supervising such persons” after “5 November 2002”. Amendment of section 787M of Act of 1997 44. Section 787M(1) of the Act of 1997 is amended— (a) in the definition of “overseas pension plan”, by the insertion of “the United Kingdom or” after “under the law of,”, (b) in paragraph (b) of the definition of “qualifying overseas pension plan”, by the insertion of “, or under the law of the United Kingdom where the plan is established in the United Kingdom,” after “established”, (c) in the definition of “relevant migrant member”— (i) by the substitution of the following for paragraph (a): “(a) was, at the time the individual first became a member of the pension plan— (i) a resident of a Member State of the European Union, other than the State, or (ii) a resident of the United Kingdom, and entitled to tax relief in respect of contributions paid under the plan under the law of that Member State of the European Union or the United Kingdom, as the case may be,”, (ii) in paragraph (d)(i), by the insertion of “or a citizen of the United Kingdom” after “Communities”, and (iii) in paragraph (d)(ii), by the insertion of “or a resident of the United Kingdom,” after “other than the State,”, (d) in paragraph (a) of the definition of “resident”, by the insertion of “, or the United Kingdom,” after “Communities”, and (e) in the definition of “tax reference number”, by the insertion of “or by the United Kingdom,” after “other than the State,”. Amendment of section 790B of Act of 1997 45. Section 790B(1) of …