icon-grid
Better Regulation logo
Table of Contents

Table of Contents

Expand all headings Collapse all headings Expand side bar Collapse side bar
Finance (No. 2) Act, 1998 (No. 15)Introductory textActs Referred toPart 1 Income Tax, Corporation Tax and Capital Gains Tax (ss. 1-4)1. Taxation of rents and certain other payments.2. Restriction of relief in respect of loans applied in acquiring interest in companies and partnerships.3. Rate of capital gains tax on certain disposals of development land.4. Amendment of section 372L (interpretation (Chapter 8)) of Taxes Consolidation Act, 1997.Part 2 Stamp Duties (ss. 5-14)5. Interpretation (Part 2).6. Commencement (Part 2).7. Amendment of First Schedule.8. Amendment of section 4 (instruments to be separately charged with duty in certain cases) of Act of 1891.9. Amendment of section 58 (direction as to duty in certain cases) of Act of 1891.10. Amendment of section 77 (directions as to duty in certain cases) of Act of 1891.11. Amendment of section 49 (exemption of certain instruments from stamp duty) of Finance Act, 1969.12. Amendment of section 112 (stamp duty on transfers of building land) of Finance Act, 1990.13. Amendment of section 121 (surcharges) of Finance Act, 1997.14. Relief from stamp duty for certain new houses or apartments.Part 3 Miscellaneous (ss. 15-16)15. Care and management of taxes and duties.16. Short title and construction.Schedule - Stamp Duty on Instruments
Document Overview
Tools
Set a date to view the document
Text comparison options
Full text - Date 1 vs Date 2
Amendments requiring commencement - Current text vs Text requiring commencement
Draft proposed changes - Current text vs Text proposed by drafting documents
Coming soon: Any documents - Any document vs Another document at any date
Print / Export options
Current page
Whole document
Selected pages
Consolidated PDF of the entire document as of 7th January 2025
Export
Export line by line
Export provision to provision
Report template
Create report template
Alert me to changes
Manage alerts
Bookmarks
This page
This document
Manage bookmarks
Search within this document
View previous searches
Share
Get page link
Share via email application
PreviousNext

Part 1 Income Tax, Corporation Tax and Capital Gains Tax (ss. 1-4)

1. Taxation of rents and certain other payments.
2. Restriction of relief in respect of loans applied in acquiring interest in companies and partnerships.
3. Rate of capital gains tax on certain disposals of development land.
4. Amendment of section 372L (interpretation (Chapter 8)) of Taxes Consolidation Act, 1997.
PreviousNext