SCHEDULE

Transactions to which these regulations do not apply

1. A Profit Sharing Scheme approved by the Revenue Commissioners under Part 2 of Schedule 11 to the Principal Act.

2. An Employee Share Ownership Trust approved by the Revenue Commissioners under paragraph 2 of Schedule 12 to the Principal Act.

3. A Savings Related Share Option Scheme approved by the Revenue Commissioners under paragraph 2 of Schedule 12A to the Principal Act.

4. A Contractual Savings Scheme certified by the Revenue Commissioners under Schedule 12B to the Principal Act.

5. A Share Option Scheme approved by the Revenue Commissioners under paragraph 2 of Schedule 12C to the Principal Act.

6. An approved salary sacrifice arrangement referred to in section 118B of the Principal Act.

7. A Retirement Benefits Scheme within the meaning of section 771 of the Principal Act, for the time being approved by the Revenue Commissioners for the purposes of Chapter 1 of Part 30 of that Act.

8. An Annuity Contract or a Trust Scheme, or part of a Trust Scheme, for the time being approved by the Revenue Commissioners under section 784 of the Principal Act.

9. A PRSA contract, within the meaning of section 787A of the Principal Act, in respect of a PRSA product, within the meaning of that section.

10. A Qualifying Overseas Pension Plan, within the meaning of Chapter 2B of Part 30 of the Principal Act.

11. A transaction qualifying for relief for investment in films under section 481 of the Principal Act.

12. A transaction qualifying for relief for investment in renewable energy generation under section 486B of the Principal Act.

13. A transaction qualifying for exemption for profits or gains arising from the occupation of certain woodlands under section 232 of the Principal Act.

14. A transaction qualifying for exemption from CGT of certain proceeds of sale of woodlands under section 564 of the Principal Act.

15. A transaction qualifying for relief for investment in corporate trades under Part 16 of the Principal Act.

16. A transaction qualifying for the tax treatment of certain venture fund managers under section 541C of the Principal Act.

17. A transaction qualifying for repayment of tax for relevant employees where earnings are not remitted under section 825B of the Principal Act.

The Minister for Finance consents to the making of these Regulations.

GIVEN under the Official Seal of the Minister for Finance.

14 January 2011.

BRIAN LENIHAN,

Minister for Finance.

GIVEN under my hand,

17 January 2011.

MICHAEL O'GRADY,

Revenue Commissioner.