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| | Part 3 Provisions Relating to the Schedule C Charge and Government and Other Public Securities (ss. 32-51) |
| | Chapter 1 Principal provisions relating to the Schedule C charge (ss. 32-35) |
In force | 32. Interpretation (Chapter 1). |
In force | 33. Method of charge and payment. |
In force | 34. Stock, dividends or interest belonging to the State. |
In force | 35. Securities of foreign territories. |
| | Chapter 2 Government and other public securities: interest payable without deduction of tax (ss. 36-41) |
In force | 36. Government securities. |
In force | 37. Securities of certain State-owned companies. |
In force | 38. Certain State-guaranteed securities. |
In force | 39. Securities of certain European bodies. |
In force | 40. Securities of International Bank for Reconstruction and Development. |
In force | 41. Securities of designated bodies under the Securitisation (Proceeds of Certain Mortgages) Act, 1995. |
| | Chapter 3 Government and other public securities: exemptions from tax (ss. 42-50) |
In force | 42. Exemption of interest on savings certificates. |
In force | 43. Certain securities issued by Minister for Finance. |
In force | 44. Exemption from corporation tax of certain securities issued by Minister for Finance. |
In force | 45. Exemption of non-interest-bearing securities. |
In force | 46. Exemption of premiums on Investment Bonds. |
Repealed | 47. Certain securities of ACC Bank plc. |
In force | 48. Exemption of premiums on certain securities. |
In force | 49. Exemption of certain securities. |
In force | 50. Securities of Irish local authorities issued abroad. |
| | Chapter 4 Miscellaneous provisions (s. 51) |
In force | 51. Funding bonds issued in respect of interest on certain debts. |
| | Part 4 Principal Provisions Relating to the Schedule D Charge (ss. 52-111) |
| | Chapter 1 Supplementary charging provisions (ss. 52-59) |
In force | 52. Persons chargeable. |
In force | 53. Cattle and milk dealers. |
In force | 54. Interest, etc. paid without deduction of tax under Schedule C. |
In force | 55. Taxation of strips of securities. |
In force | 56. Tax on quarries, mines and other concerns chargeable under Case I(b) of Schedule D. |
In force | 57. Extension of charge to tax under Case III of Schedule D in certain circumstances. |
In force | 58. Charge to tax of profits or gains from unknown or unlawful source. |
In force | 59. Charge to tax of income from which tax has been deducted. |
| | Chapter 2 Foreign dividends (ss. 60-64) |
In force | 60. Interpretation (Chapter 2). |
In force | 61. Dividends entrusted for payment in the State. |
In force | 62. Dividends paid outside the State and proceeds of sale of dividend coupons. |
In force | 63. Exemption of dividends of non-residents. |
In force | 64. Interest on quoted Eurobonds. |
| | Chapter 3 Income tax: basis of assessment under Cases I and II (ss. 65-69) |
In force | 65. Cases I and II: basis of assessment. |
In force | 66. Special basis at commencement of trade or profession. |
In force | 67. Special basis on discontinuance of trade or profession. |
In force | 68. Short-lived businesses. |
In force | 69. Changes of proprietorship. |
| | Chapter 4 Income tax: basis of assessment under Cases III, IV and V (ss. 70-75) |
In force | 70. Case III: basis of assessment. |
In force | 71. Foreign securities and possessions. |
In force | 72. Charge to tax on sums applied outside the State in repaying certain loans. |
In force | 73. Income from certain possessions in Great Britain or Northern Ireland. |
In force | 74. Case IV: basis of assessment. |
In force | 75. Case V: basis of assessment. |
| | Chapter 5 Computational provisions: corporation tax (ss. 76-80A) |
In force | 76. Computation of income: application of income tax principles. |
In force | 76A. Computation of profits or gains of a company accounting standards. |
In force | 76B. Treatment of unrealised gains and losses in certain cases. |
In force | 76C. Use of different accounting policies within a group of companies. |
In force | 76D. Computation of income and expenses from leases. |
In force | 76E. Computation of profits and gains: deductions for interest paid by qualifying financing companies. |
In force | 77. Miscellaneous special rules for computation of income. |
In force | 78. Computation of companies' chargeable gains. |
In force | 79. Foreign currency: computation of income and chargeable gains. |
In force | 79A. Matching of relevant foreign currency assets with foreign currency liabilities. |
In force | 79B. Matching of foreign currency assets with certain foreign currency share capital. |
In force | 79C. Exclusion of foreign currency as asset of certain companies. |
In force | 80. Taxation of certain foreign currencies. |
In force | 80A. Taxation of certain short-term leases plant and machinery. |
| | Chapter 6 Computational provisions: general (ss. 81-88A) |
In force | 81. General rule as to deductions. |
In force | 81A. Restriction of deductions for employee benefit contributions. |
In force | 81B. Equalisation reserves for credit insurance and reinsurance business of companies. |
In force | 81C. Emissions allowances. |
In force | 82. Pre-trading expenditure. |
In force | 83. Expenses of management of investment companies. |
In force | 83A. Expenditure involving crime. |
In force | 84. Expenses in relation to establishment or alteration of superannuation schemes. |
In force | 85. Deduction for certain industrial premises. |
In force | 86. Cost of registration of trade marks. |
In force | 87. Debts set off against profits and subsequently released. |
Repealed | 87A. Deductions for gifts to Foundation for Investing in Communities. |
In force | 87B. Release of debts in certain trades. |
Repealed | 88. Deduction for gifts to Enterprise Trust Ltd. |
Ceased | 88A. Double deduction in respect of certain emoluments. |
| | Chapter 7 Special measures on discontinuance of, and change of basis of computation of profits or gains of, a trade or profession (ss. 89-95A) |
In force | 89. Valuation of trading stock at discontinuance of trade. |
In force | 90. Valuation of work in progress at discontinuance of profession. |
In force | 91. Receipts accruing after discontinuance of trade or profession. |
In force | 92. Receipts and losses accruing after change treated as discontinuance. |
In force | 93. Cash basis, etc: relief for certain individuals. |
In force | 94. Conventional basis: general charge on receipts after change of basis. |
In force | 95. Supplementary provisions as to tax under section 91 or 94. |
In force | 95A. Change of basis of computation of profits or gains of a trade or profession. |
| | Chapter 8 Taxation of rents and certain other payments (ss. 96-106A) |
In force | 96. Interpretation (Chapter 8). |
In force | 97. Computational rules and allowable deductions. |
In force | 97A. Pre-letting expenditure in respect of vacant premises. |
In force | 97B. Deduction for retrofitting expenditure. |
In force | 98. Treatment of premiums, etc. as rent. |
In force | 98A. Taxation of reverse premiums. |
In force | 99. Charge on assignment of lease granted at undervalue. |
In force | 100. Charge on sale of land with right to reconveyance. |
In force | 100A. Appeals against determinations under sections 98 to 100. |
In force | 101. Relief for amount not received. |
In force | 102. Deduction by reference to premium, etc. paid in computation of profits for purposes of Schedule D, Cases I and II. |
In force | 103. Deduction by reference to premiums, etc. paid in computation of profits for purposes of this Chapter. |
In force | 104. Taxation of certain rents and other payments. |
In force | 105. Taxation of rents: restriction in respect of certain rent and interest. |
In force | 106. Tax treatment of receipts and outgoings on sale of premises. |
In force | 106A. Transfer of rent. |
| | Chapter 9 Miscellaneous provisions (ss. 107-111) |
In force | 107. Apportionment of profits. |
In force | 108. Statement of profits. |
In force | 109. Payments in respect of redundancy. |
In force | 110. Securitisation. |
In force | 111. Allowance to owner of let mineral rights for expenses of management of minerals. |
| | Part 4A Implementation of Council Directive (EU) 2022/2523 of 15 December 2022 on ensuring a global minimum level of taxation for multinational enterprise groups and large-scale domestic groups in the Union (ss. 111A-111AAAE) |
| | Chapter 1 Interpretation and general (Part 4A) (ss. 111A-111D) |
In force | 111A. Interpretation (Part 4A). |
In force | 111B. Principles for construing rules in accordance with OECD Pillar Two guidance. |
In force | 111C. Scope of Part 4A. |
In force | 111D. Location of constituent entity. |
| | Chapter 2 IIR and UTPR (ss. 111E-111N) |
In force | 111E. Ultimate parent entity in the State. |
In force | 111F. Intermediate parent entity in the State. |
In force | 111G. Intermediate parent entity located in the State and held by excluded ultimate parent entity. |
In force | 111H. Partially-owned parent entity in the State. |
In force | 111I. Allocation of top-up tax under IIR. |
In force | 111J. IIR offset mechanism. |
In force | 111K. Effect of qualified domestic top-up tax. |
In force | 111L. Application of UTPR across MNE group. |
In force | 111M. Application of UTPR in jurisdiction of ultimate parent entity. |
In force | 111N. Calculation and allocation of UTPR top-up tax amount. |
| | Chapter 3 Calculation of the qualifying income or loss (ss. 111O-111S) |
In force | 111O. Determination of qualifying income or loss. |
In force | 111P. Adjustments to determine qualifying income or loss. |
In force | 111Q. International shipping income exclusion. |
In force | 111R. Allocation of qualifying income or loss between main entity and permanent establishment. |
In force | 111S. Allocation of qualifying income or loss of flow-through entity. |
| | Chapter 4 Calculation of adjusted covered taxes (ss. 111T-111AB) |
In force | 111T. Covered taxes. |
In force | 111U. Adjusted covered taxes. |
In force | 111V. Meaning of marketable transferable tax credit. |
In force | 111W. Equity investment inclusion election and qualified flow-through tax benefits of qualified ownership interests. |
In force | 111X. Total deferred tax adjustment amount. |
In force | 111Y. Qualifying loss election. |
In force | 111Z. Specific allocation of covered taxes incurred by certain types of constituent entities. |
In force | 111AA. Rules required for blended CFC regime. |
In force | 111AB. Post-filing adjustments and tax rate changes. |
| | Chapter 5 Calculation of the effective tax rate and the top-up tax (ss. 111AC-111AK) |
In force | 111AC. Determination of effective tax rate. |
In force | 111AD. Calculation of top-up tax. |
In force | 111AE. Substance-based income exclusion. |
In force | 111AF. Additional top-up tax. |
In force | 111AG. De minimis exclusion. |
In force | 111AH. Minority owned constituent entities. |
In force | 111AI. Qualified domestic top-up tax safe harbour. |
In force | 111AJ. Transitional CbCR safe harbour. |
In force | 111AK. Transitional UTPR safe harbour. |
| | Chapter 6 Corporate restructuring and holding structures (ss. 111AL-111AP) |
In force | 111AL. Application of consolidated revenue threshold to group mergers and demergers. |
In force | 111AM. Constituent entities joining and leaving MNE group or large-scale domestic group. |
In force | 111AN. Transfer of assets and liabilities. |
In force | 111AO. Joint ventures. |
In force | 111AP. Multi-parented MNE and large-scale domestic groups. |
| | Chapter 7 Tax neutrality and distribution regimes (ss. 111AQ-111AV) |
In force | 111AQ. Ultimate parent entity that is a flow-through entity. |
In force | 111AR. Ultimate parent entity subject to a deductible dividend regime. |
In force | 111AS. Eligible distribution tax systems. |
In force | 111AT. Determination of effective tax rate and top-up tax of investment entity. |
In force | 111AU. Election to treat investment entity as tax transparent entity. |
In force | 111AV. Election to apply taxable distribution method. |
| | Chapter 8 Transition Rules (ss. 111AW-111AZ) |
In force | 111AW. Tax treatment of deferred tax assets, deferred tax liabilities and transferred assets upon transition. |
In force | 111AX. Transitional relief for substance-based income exclusion. |
In force | 111AY. Initial phase of exclusion from IIR and UTPR of MNE groups and large-scale domestic groups. |
In force | 111AZ. Delayed application of IIR and UTPR by Member States. |
| | Chapter 9 Domestic Top-up Tax (ss. 111AAA-111AAE) |
In force | 111AAA. Interpretation (Chapter 9). |
In force | 111AAB. Qualifying entities. |
In force | 111AAC. Chargeable entities. |
In force | 111AAD. Determining top-up amounts of qualifying entity. |
In force | 111AAE. Scope of application of qualifying domestic top-up tax. |
| | Chapter 10 Administration (ss. 111AAF-111AAAD) |
In force | 111AAF. Interpretation (Chapter 10). |
In force | 111AAG. Care and management. |
In force | 111AAH. Obligation to register. |
In force | 111AAI. Top-up tax information return. |
In force | 111AAJ. IIR return and self-assessment. |
In force | 111AAK. UTPR return and self-assessment. |
In force | 111AAL. UTPR group. |
In force | 111AAM. UTPR group recovery. |
In force | 111AAN. QDTT return and self-assessment. |
In force | 111AAO. QDTT group. |
In force | 111AAP. QDTT group recovery. |
In force | 111AAQ. Expression of doubt. |
In force | 111AAR. Actions by person acting under authority. |
In force | 111AAS. Date for payment. |
In force | 111AAT. Assessments and enquiries. |
In force | 111AAU. Revenue assessment. |
In force | 111AAV. Notice of Revenue assessment. |
In force | 111AAW. Appeal to Appeal Commissioners. |
In force | 111AAX. Surcharge for late return. |
In force | 111AAY. Interest on overdue amounts. |
In force | 111AAZ. Obligation to keep certain records. |
In force | 111AAAA. Use of currency. |
In force | 111AAAB. Penalties. |
In force | 111AAAC. Transitional simplified jurisdictional reporting. |
In force | 111AAAD. Elections. |
| | Chapter 11 Application (s. 111AAAE) |
In force | 111AAAE. Application (Part 4A). |
| | Part 5 Principal Provisions Relating to the Schedule E Charge (ss. 112-128F) |
| | Chapter 1 Basis of assessment, persons chargeable and extent of charge (s. 112-112B) |
In force | 112. Basis of assessment, persons chargeable and extent of charge. |
In force | 112A. Taxation of certain perquisites. |
In force | 112AA. Taxation of certain perquisites: employees of authorised insurers and tied health insurance agents. |
In force | 112B. Granting of vouchers. |
| | Chapter 2 Computational provisions (ss. 113-115) |
In force | 113. Making of deductions. |
In force | 114. General rule as to deductions. |
In force | 114A. Deduction in respect of certain expenses of remote working. |
In force | 115. Fixed deduction for certain classes of persons. |
| | Chapter 3 Expenses allowances and provisions relating to the general benefits in kind charge (ss. 116-120B) |
In force | 116. Interpretation (Chapter 3). |
In force | 117. Expenses allowances. |
In force | 118. Benefits in kind: general charging provision. |
In force | 118A. Costs and expenses in respect of personal security assets and services. |
In force | 118B. Revenue approved salary sacrifice agreements. |
In force | 119. Valuation of benefits in kind. |
In force | 120. Unincorporated bodies, partnerships and individuals. |
In force | 120A. Exemption from benefit-in-kind of certain childcare facilities. |
In force | 120B. Certain benefits in kind: members of Permanent Defence Force. |
| | Chapter 4 Other benefit in kind charges (ss. 121-122A) |
In force | 121. Benefit of use of car. |
In force | 121A. Benefit of use of van. |
In force | 122. Preferential loan arrangements. |
In force | 122A. Notional loans relating to shares, etc. |
| | Chapter 5 Miscellaneous charging provisions (ss. 123-128F) |
In force | 123. General tax treatment of payments on retirement or removal from office or employment. |
In force | 124. Tax treatment of certain severance payments. |
In force | 124A. Tax treatment of payments made pursuant to an order under section 2B of Employment Permits Act 2003. |
In force | 125. Tax treatment of benefits received under permanent health benefit schemes. |
In force | 126. Tax treatment of certain benefits payable under Social Welfare Acts. |
In force | 127. Tax treatment of restrictive covenants. |
In force | 127A. Tax treatment of members of the European Parliament. |
In force | 127B. Tax treatment of flight crew in international traffic. |
In force | 128. Tax treatment of directors of companies and employees granted rights to acquire shares or other assets. |
In force | 128A. Deferral of payment of tax under section 128. |
In force | 128B. Payment of tax under section 128. |
In force | 128C. Tax treatment of directors and employees who acquire convertible securities. |
In force | 128D. Tax treatment of directors of companies and employees who acquire restricted shares. |
In force | 128E. Tax treatment of directors of companies and employees who acquire forfeitable shares. |
In force | 128F. Key Employee Engagement Programme. |
| | Part 6 Company Distributions, Tax Credits, Franked Investment Income and Advance Corporation Tax (ss. 129-186) |
| | Chapter 1 Taxation of company distributions (ss. 129-129A) |
In force | 129. Irish resident company distributions not generally chargeable to corporation tax. |
In force | 129A. Dividends paid out of foreign profits. |
| | Chapter 2 Meaning of distribution (ss. 130-135) |
In force | 130. Matters to be treated as distributions. |
In force | 131. Bonus issues following repayment of share capital. |
In force | 132. Matters to be treated or not treated as repayments of share capital. |
In force | 133. Limitation on meaning of "distribution" - general. |
In force | 134. Limitation on meaning of "distribution" in relation to certain payments made in respect of "foreign source" finance. |
In force | 135. Distributions: supplemental. |
| | Chapter 3 Distributions and tax credits - general (ss. 136-139) |
Repealed | 136. Tax credit for certain recipients of distributions. |
In force | 137. Disallowance of reliefs in respect of bonus issues. |
In force | 138. Treatment of dividends on certain preference shares. |
Repealed | 139. Dividends and other distributions at gross rate or of gross amount. |
| | Chapter 4 Distributions out of certain exempt profits or gains or out of certain relieved income (ss. 140-146) |
In force | 140. Distributions out of profits or gains from stallion fees, stud greyhound services fees and occupation of certain woodlands. |
Ceased | 141. Distributions out of income from patent royalties. |
In force | 142. Distributions out of profits of certain mines. |
In force | 143. Distributions out of profits from coal, gypsum and anhydrite mining operations. |
In force | 144. Distributions out of profits from trading within Shannon Airport. |
Repealed | 145. Distributions out of profits from export of certain goods. |
Repealed | 146. Provisions supplementary to section 145. |
| | Chapter 5 Distributions out of certain income of manufacturing companies (ss. 147-151) |
Repealed | 147. Distributions. |
Repealed | 148. Treatment of certain deductions in relation to relevant distributions. |
Repealed | 149. Dividends and other distributions at gross rate or of gross amount. |
Repealed | 150. Tax credit for recipients of certain distributions. |
Repealed | 151. Appeals. |
| | Chapter 6 Distributions - supplemental (ss. 152-155) |
In force | 152. Explanation of tax credit to be annexed to interest and dividend warrants. |
In force | 153. Distributions to certain non-residents. |
In force | 154. Attribution of distributions to accounting periods. |
In force | 155. Restriction of certain reliefs in respect of distributions out of certain exempt or relieved profits. |
| | Chapter 7 Franked investment income (ss. 156-158) |
In force | 156. Franked investment income and franked payments. |
Deleted | 157. Set-off of losses, etc. against franked investment income. |
Deleted | 158. Set-off of loss brought forward or terminal loss against franked investment income in the case of financial concerns. |
| | Chapter 8 Advance corporation tax (ss. 159-172) |
Deleted | 159. Liability for advance corporation tax. |
Deleted | 160. Set-off of advance corporation tax. |
Deleted | 161. Rectification of excessive set-off of advance corporation tax. |
Deleted | 162. Calculation of advance corporation tax where company receives distributions. |
Deleted | 163. Tax credit recovered from company. |
Deleted | 164. Restrictions as to payment of tax credit. |
Repealed | 165. Group dividends. |
Deleted | 166. Surrender of advance corporation tax. |
Deleted | 167. Change of ownership of company: calculation and treatment of advance corporation tax. |
Repealed | 168. Distributions to certain non-resident companies. |
Repealed | 169. Non-distributing investment companies. |
Repealed | 170. Interest in respect of certain securities. |
Repealed | 171. Returns, payment and collection of advance corporation tax. |
Repealed | 172. Application of Corporation Tax Acts. |
| | Chapter 8A Dividend withholding tax (ss. 172A-172M) |
In force | 172A. Interpretation. |
In force | 172B. Dividend withholding tax on relevant distributions. |
In force | 172BA. Obligation on certain persons to obtain tax reference numbers of persons beneficially entitled to relevant distributions. |
In force | 172C. Exemption from dividend withholding tax for certain persons. |
In force | 172D. Exemption from dividend withholding tax for certain non-resident persons. |
In force | 172E. Qualifying intermediaries. |
In force | 172F. Obligations of qualifying intermediary in relation to relevant distributions. |
In force | 172FA. Recognised qualifying intermediaries. |
In force | 172G. Authorised withholding agent. |
In force | 172H. Obligations of authorised withholding agent in relation to relevant distributions. |
In force | 172I. Statement to be given to recipients of relevant distributions. |
In force | 172J. Credit for, or repayment of, dividend withholding tax borne. |
In force | 172K. Returns, payment and collection of dividend withholding tax. |
In force | 172L. Reporting of distributions made under stapled stock arrangements. |
In force | 172LA. Deduction of dividend withholding tax on settlement of market claims. |
In force | 172M. Delegation of powers and functions of Revenue Commissioners. |
| | Chapter 9 Taxation of acquisition by a company of its own shares (ss. 173-186) |
In force | 173. Interpretation (Chapter 9). |
In force | 174. Taxation of dealer's receipts on purchase of shares by issuing company or by its subsidiary. |
In force | 175. Purchase of own shares by quoted company. |
In force | 176. Purchase of unquoted shares by issuing company or its subsidiary. |
In force | 176A. Purchase of own shares - supplementary. |
In force | 177. Conditions as to residence and period of ownership. |
In force | 178. Conditions as to reduction of vendor's interest as shareholder. |
In force | 179. Conditions applicable where purchasing company is member of a group. |
In force | 180. Additional conditions. |
In force | 181. Relaxation of conditions in certain cases. |
In force | 182. Returns. |
In force | 183. Information. |
In force | 184. Treasury shares. |
In force | 185. Associated persons. |
In force | 186. Connected persons. |
| | Part 7 Income Tax and Corporation Tax Exemptions (ss. 187-236) |
| | Chapter 1 Income tax (ss. 187-216F) |
Ceased | 187. Exemption from income tax and associated marginal relief. |
In force | 188. Age exemption and associated marginal relief. |
In force | 189. Payments in respect of personal injuries. |
In force | 189A. Special trusts for permanently incapacitated individuals. |
In force | 189B. Exemption in respect of periodic payments for personal injuries. |
In force | 190. Certain payments made by the Haemophilia HIV Trust. |
In force | 191. Taxation treatment of Hepatitis C compensation payments. |
In force | 192. Payments in respect of thalidomide children. |
In force | 192A. Exemption in respect of certain payments under employment law. |
Deleted | 192B. Foster care payments etc. |
In force | 192BA. Exemption of certain payments made or authorised by Child and Family Agency. |
In force | 192C. Exemption in respect of payments of State support. |
In force | 192D. Exemption in respect of fuel grant. |
In force | 192E. Exemption in respect of water conservation grant. |
In force | 192F. Exemption in respect of certain education-related payments. |
In force | 192G. Exemption in respect of training allowance payments. |
In force | 192H. Exemption in respect of Mobility Allowance. |
In force | 192I. Exemption in respect of Pandemic Placement Grant. |
In force | 192J. Exemption in respect of electricity costs emergency benefit payment. |
In force | 192JA. Exemption in respect of payments under Electricity Costs Emergency Benefit Scheme II. |
In force | 192JB. Exemption in respect of electricity costs emergency benefit payment and submeter support scheme payment. |
In force | 192K. Exemption in respect of Pandemic Special Recognition Payment. |
In force | 192L. Exemption in respect of incorrect birth registration payment. |
In force | 192M. Exemption in respect of payments under Covid-19 Death in Service Ex-Gratia Scheme for Health Care Workers. |
In force | 192N. Exemption of payments in relation to Ex-Gratia Scheme for Community Employment Scheme Supervisors and Assistant Supervisors. |
In force | 192O. Exemption in respect of Clinical Placement Allowance. |
In force | 192P. Exemption in respect of allowance for maternity-related administrative support. |
In force | 193. Income from scholarships. |
In force | 194. Child benefit. |
In force | 194A. Early childcare supplement. |
In force | 194AA. Exemption of certain childcare support payments. |
In force | 194B. Back to work family dividend. |
In force | 195. Exemption of certain earnings of writers, composers and artists. |
In force | 195A. Exemption in respect of certain expense payments. |
In force | 195B. Exemption in respect of certain expense payments for relevant directors. |
In force | 195C. Exemption in respect of certain expenses of State Examinations Commission examiners. |
In force | 195D. Exemption in respect of certain expense payments for resident relevant directors. |
In force | 196. Expenses of members of judiciary. |
In force | 196A. State employees: foreign service allowances. |
In force | 196B. Employees of certain agencies: foreign service allowances. |
In force | 197. Bonus or interest paid under instalment savings schemes. |
In force | 198. Certain interest not to be chargeable. |
In force | 199. Interest on certain securities. |
In force | 200. Certain foreign pensions. |
In force | 200A. Lump sums from foreign pension arrangements. |
In force | 201. Exemptions and reliefs in respect of tax under section 123. |
In force | 202. Relief for agreed pay restructuring. |
In force | 203. Payments in respect of redundancy. |
In force | 204. Military and other pensions, gratuities and allowances. |
In force | 204A. Exemption in respect of annual allowance for reserve members of the Garda SÃochána. |
In force | 204B. Exemption in respect of compensation for certain living donors. |
In force | 205. Veterans of War of Independence. |
In force | 205A. Magdalen Laundry Payments. |
Not yet in force | 205B. Payments under Mother and Baby Institutions Payment Scheme Act 2023. |
In force | 206. Income from investments under Social Welfare (Consolidation) Act, 1993. |
In force | 207. Rents of properties belonging to hospitals and other charities. |
In force | 207A. Charities Regulatory Authority and Common Investment Fund. |
In force | 208. Lands owned and occupied, and trades carried on by, charities. |
In force | 208A. Provisions relating to charities and donations to approved bodies. |
In force | 208B. Charities - miscellaneous. |
In force | 209. Bodies for the promotion of Universal Declaration of Human Rights and the implementation of European Convention for the Protection of Human Rights and Fundamental Freedoms. |
In force | 210. The Great Book of Ireland Trust. |
In force | 211. Friendly societies. |
Repealed | 212. Credit unions. |
In force | 213. Trade unions. |
In force | 214. Local authorities, etc. |
In force | 215. Certain profits of agricultural societies. |
In force | 216. Profits from lotteries. |
In force | 216A. Rent-a-room relief. |
In force | 216B. Payments under Scéim na bhFoghlaimeoirà Gaeilge. |
In force | 216C. Childcare services relief. |
In force | 216D. Certain profits of micro-generation of electricity. |
In force | 216E. Payments under Part 2 of the Civil Law (Miscellaneous Provisions) Act 2022. |
In force | 216F. Exemption of certain profits arising from production, maintenance and repair of certain musical instruments. |
| | Chapter 2 Corporation tax (ss. 217-222) |
In force | 217. Certain income of NÃtrigin Éireann Teoranta. |
In force | 218. Certain income of Housing Finance Agency plc. |
In force | 218A. Certain income of Motor Insurers' Bureau of Ireland. |
In force | 219. Income of body designated under Irish Takeover Panel Act, 1997. |
In force | 219A. Income of credit unions. |
In force | 219B. Income of Investor Compensation Company Ltd. |
In force | 220. Profits of certain bodies corporate. |
In force | 221. Certain payments to National Co-operative Farm Relief Services Ltd and certain payments made to its members. |
In force | 222. Certain dividends from a non-resident subsidiary. |
| | Chapter 3 Income tax and corporation tax (ss. 223-236) |
In force | 223. Small enterprise grants. |
In force | 224. Grants to medium and large industrial undertakings. |
In force | 225. Employment grants. |
In force | 226. Certain employment grants and recruitment subsidies. |
In force | 227. Certain income arising to specified non-commercial state-sponsored bodies. |
In force | 228. Income arising to designated bodies under the Securitisation (Proceeds of Certain Mortgages) Act, 1995. |
In force | 229. Harbour authorities and port companies. |
In force | 229A. Shannon Commercial Enterprises Ltd. |
In force | 230. National Treasury Management Agency. |
Repealed | 230A. National Pensions Reserve Fund Commission. |
In force | 230AA. NAMA profits exempt from corporation tax. |
Repealed | 230AB. National Development Finance Agency. |
In force | 230AC. Tax exemptions. |
In force | 231. Profits or gains from stallion fees. |
In force | 232. Profits from occupation of certain woodlands. |
In force | 233. Stud greyhound service fees. |
Ceased | 234. Certain income derived from patent royalties. |
In force | 235. Bodies established for promotion of athletic or amateur games or sports. |
Ceased | 236. Loan of certain art objects. |
| | Part 8 Annual Payments, Charges and Interest (ss. 237-267M) |
| | Chapter 1 Annual payments (ss. 237-242A) |
In force | 237. Annual payments payable wholly out of taxed income. |
In force | 238. Annual payments not payable out of taxed income. |
In force | 239. Income tax on payments by resident companies. |
In force | 240. Provisions as to tax under section 239. |
In force | 241. Income tax on payments by non-resident companies. |
In force | 242. Annual payments for non-taxable consideration. |
In force | 242A. Tax treatment of certain royalties. |
| | Chapter 2 Charges on income for corporation tax purposes (ss. 243-243B) |
In force | 243. Allowance of charges on income. |
In force | 243A. Restriction of relevant charges on income. |
In force | 243B. Relief for certain charges on income on a value basis. |
| | Chapter 3 Principal provisions relating to the payment of interest (ss. 244-255) |
In force | 244. Relief for interest paid on certain home loans. |
In force | 244A. Application of section 244 (relief for interest paid on certain home loans) of Principal Act. |
In force | 245. Relief for certain bridging loans. |
In force | 246. Interest payments by companies and to non-residents. |
In force | 246A. Interest in respect of wholesale debt instruments. |
In force | 247. Relief to companies on loans applied in acquiring interest in other companies. |
In force | 248. Relief to individuals on loans applied in acquiring interest in companies. |
In force | 248A. Restriction of relief in respect of loans applied in acquiring interest in companies and partnerships. |
In force | 249. Rules relating to recovery of capital and replacement loans. |
In force | 250. Extension of relief under section 248 to certain individuals in relation to loans applied in acquiring interest in certain companies. |
In force | 250A. Restriction of relief to individuals in respect of loans applied in acquiring interest in companies. |
In force | 251. Restriction of relief to individuals on loans applied in acquiring shares in companies where a claim for "BES relief" or "film relief" is made in respect of amount subscribed for shares. |
In force | 252. Restriction of relief to individuals on loans applied in acquiring interest in companies which become quoted companies. |
In force | 253. Relief to individuals on loans applied in acquiring interest in partnerships. |
In force | 254. Interest on borrowings to replace capital withdrawn in certain circumstances from a business. |
In force | 255. Arrangements for payment of interest less tax or of fixed net amount. |
| | Chapter 4 Interest payments by certain deposit takers (ss. 256-267) |
In force | 256. Interpretation (Chapter 4). |
In force | 257. Deduction of tax from relevant interest. |
In force | 258. Returns and collection of appropriate tax. |
In force | 259. Alternative amount on account of appropriate tax. |
In force | 260. Provisions supplemental to sections 258 and 259. |
In force | 261. Taxation of relevant interest, etc. |
In force | 261A. Taxation of interest on special term accounts. |
In force | 261B. Taxation of specified interest. |
In force | 262. Statement furnished by relevant deposit taker. |
In force | 263. Declarations relating to deposits of non-residents. |
In force | 263A. Declarations to a relevant deposit taker relating to deposits of certain persons. |
In force | 263B. Declarations to the Revenue Commissioners relating to deposits of certain persons. |
In force | 263C. Notifications by the Revenue Commissioners relating to deposits of certain persons. |
In force | 263D. Declarations to the Revenue Commissioners in relation to relevant amounts. |
In force | 263E. Notification by the Revenue Commissioners relating to deposits of relevant amounts. |
In force | 263F. Declarations relating to deposits made by a PEPP provider held for a PEPP. |
In force | 264. Conditions and declarations relating to special savings accounts. |
In force | 264A. Conditions and declarations relating to special term accounts. |
In force | 264B. Returns of special term accounts by relevant deposit takers. |
In force | 265. Deposits of companies and pensions schemes. |
In force | 265A. Deposits of certain persons. |
In force | 266. Deposits of charities. |
In force | 266A. Repayments of appropriate tax to first-time purchasers. |
In force | 267. Repayment of appropriate tax in certain cases. |
| | Chapter 5 Dividend Payments by Credit Unions (ss. 267A-267F) |
In force | 267A. Interpretation (Chapter 5). |
In force | 267AA. Taxation of dividends on regular share accounts. |
In force | 267B. Election to open a special share account or a special term share account. |
In force | 267C. Taxation of dividends on special term share accounts. |
In force | 267D. Conditions and declarations relating to special term share accounts. |
In force | 267E. Returns of special term share accounts by credit unions. |
In force | 267F. Supplementary provisions (Chapter 5). |
| | Chapter 6 Implementation of Council Directive 2003/49/EC of 3 June 2003 on a common system of taxation applicable to interest and royalty payments made between associated companies of different Member States (ss. 267G-267L) |
In force | 267G. Interpretation (Chapter 6). |
In force | 267H. Application (Chapter 6). |
In force | 267I. Exemptions from tax and withholding tax. |
In force | 267J. Credit for foreign tax. |
In force | 267K. Miscellaneous. |
In force | 267L. Application of this Chapter to certain payments made to companies in Switzerland. |
| | Chapter 7 Certain interest from sources outside the State (s. 267M) |
In force | 267M. Tax rate applicable to certain deposit interest received by individuals. |
| | Part 8A Specified Financial Transactions (ss. 267N-267V) |
| | Chapter 1 Interpretation (s. 267N) |
In force | 267N. Interpretation. |
| | Chapter 2 Credit Return (ss. 267O-267P) |
In force | 267O. Treatment of credit return. |
In force | 267P. Treatment of credit transaction. |
| | Chapter 3 Deposit Return (s. 267Q) |
In force | 267Q. Treatment of deposit return. |
| | Chapter 4 Investment Certificates and Returns (ss. 267R-267S) |
In force | 267R. Treatment of investment return. |
In force | 267S. Treatment of certificate owner. |
| | Chapter 5 Reporting (ss. 267T) |
In force | 267T. Reporting. |
| | Chapter 6 Application (ss. 267U-267V) |
In force | 267U. Application. |
In force | 267V. Transactions to avoid tax. |
| | Part 9 Principal Provisions Relating to Relief for Capital Expenditure (ss. 268-321) |
| | Chapter 1 Industrial buildings or structures: industrial building allowances, writing-down allowances, balancing allowances and balancing charges (ss. 268-282) |
In force | 268. Meaning of "industrial building or structure". |
In force | 269. Meaning of "the relevant interest". |
In force | 270. Meaning of "expenditure on construction of building or structure". |
In force | 271. Industrial building allowances. |
In force | 272. Writing-down allowances. |
In force | 273. Acceleration of writing-down allowances in respect of certain expenditure on certain industrial buildings or structures. |
In force | 274. Balancing allowances and balancing charges. |
In force | 275. Restriction of balancing allowances on sale of industrial building or structure. |
In force | 276. Application of sections 272 and 274 in relation to capital expenditure on refurbishment. |
In force | 277. Writing off of expenditure and meaning of "residue of expenditure". |
In force | 278. Manner of making allowances and charges. |
In force | 279. Purchases of certain buildings or structures. |
In force | 280. Temporary disuse of building or structure. |
In force | 281. Special provisions in regard to leases. |
In force | 282. Supplementary provisions (Chapter 1). |
| | Chapter 2 Machinery or plant: initial allowances, wear and tear allowances, balancing allowances and balancing charges (ss. 283-301) |
In force | 283. Initial allowances. |
In force | 284. Wear and tear allowances. |
In force | 285. Acceleration of wear and tear allowances. |
In force | 285A. Acceleration of wear and tear allowances for certain energy-efficient equipment. |
In force | 285B. Acceleration of wear and tear allowances for childcare and fitness centre equipment. |
In force | 285C. Acceleration of wear and tear allowances for gas vehicles and refuelling equipment. |
In force | 285D. Acceleration of wear and tear allowances for farm safety equipment. |
In force | 286. Increased wear and tear allowances for taxis and cars for short-term hire. |
In force | 286A. Wear and tear allowances for licences for public hire vehicles. |
In force | 287. Wear and tear allowances deemed to have been made in certain cases. |
In force | 288. Balancing allowances and balancing charges. |
In force | 289. Calculation of balancing allowances and balancing charges in certain cases. |
In force | 290. Option in case of replacement. |
In force | 291. Computer software. |
In force | 291A. Intangible assets. |
In force | 292. Meaning of "amount still unallowed". |
In force | 293. Application to partnerships. |
In force | 294. Machinery or plant used partly for non-trading purposes. |
In force | 295. Option in case of succession under will or intestacy. |
In force | 296. Balancing allowances and balancing charges: wear and tear allowances deemed to have been made in certain cases. |
In force | 297. Subsidies towards wear and tear. |
In force | 298. Allowances to lessors. |
In force | 299. Allowances to lessees. |
In force | 300. Manner of making allowances and charges. |
In force | 301. Application to professions, employments and offices. |
| | Chapter 3 Dredging: initial allowances and annual allowances (ss. 302-303) |
In force | 302. Interpretation (Chapter 3). |
In force | 303. Allowances for expenditure on dredging. |
| | Chapter 4 Miscellaneous and general (ss. 304-321) |
In force | 304. Income tax: allowances and charges in taxing a trade, etc. |
In force | 305. Income tax: manner of granting, and effect of, allowances made by means of discharge or repayment of tax. |
In force | 306. Meaning of basis period. |
In force | 307. Corporation tax: allowances and charges in taxing a trade. |
In force | 308. Corporation tax: manner of granting, and effect of, allowances made by means of discharge or repayment of tax. |
In force | 308A. Assets transferred in course of scheme of reconstruction or amalgamation. |
In force | 309. Companies not resident in the State. |
In force | 310. Allowances in respect of certain contributions to capital expenditure of local authorities. |
In force | 311. Apportionment of consideration and exchanges and surrenders of leasehold interests. |
In force | 312. Special provisions as to certain sales. |
In force | 313. Effect, in certain cases, of succession to trade, etc. |
In force | 314. Procedure on apportionment. |
In force | 315. Property used for purposes of "exempted trading operations". |
In force | 316. Interpretation of certain references to expenditure and time when expenditure is incurred. |
In force | 317. Treatment of grants. |
In force | 318. Meaning of "sale, insurance, salvage or compensation moneys". |
In force | 319. Adjustment of allowances by reference to value-added tax. |
In force | 320. Other interpretation (Part 9). |
In force | 321. Provisions of general application in relation to the making of allowances and charges. |
| | Part 10 Income Tax and Corporation Tax: Reliefs for Renewal and Improvement of Certain Urban Areas, Certain Resort Areas and Certain Islands (ss. 322-372AAC) |
| | Chapter 1 Custom House Docks Area (ss. 322-329) |
In force | 322. Interpretation (Chapter 1). |
In force | 323. Capital allowances in relation to construction of certain commercial premises. |
In force | 324. Double rent allowance in respect of rent paid for certain business premises. |
Repealed | 325. Rented residential accommodation: deduction for certain expenditure on construction. |
Repealed | 326. Rented residential accommodation: deduction for certain expenditure on conversion. |
Repealed | 327. Rented residential accommodation: deduction for certain expenditure on refurbishment. |
Repealed | 328. Residential accommodation: allowance to owner-occupiers in respect of certain expenditure on construction or refurbishment. |
Repealed | 329. Provisions supplementary to sections 325 to 328. |
| | Chapter 2 Temple Bar Area (ss. 330-338) |
In force | 330. Interpretation (Chapter 2). |
In force | 331. Accelerated capital allowances in relation to construction or refurbishment of certain industrial buildings or structures. |
In force | 332. Capital allowances in relation to construction or refurbishment of certain commercial premises. |
In force | 333. Double rent allowance in respect of rent paid for certain business premises. |
Repealed | 334. Rented residential accommodation: deduction for certain expenditure on construction. |
Repealed | 335. Rented residential accommodation: deduction for certain expenditure on conversion. |
Repealed | 336. Rented residential accommodation: deduction for certain expenditure on refurbishment. |
Repealed | 337. Residential accommodation: allowance to owner-occupiers in respect of certain expenditure on construction or refurbishment. |
Repealed | 338. Provisions supplementary to sections 334 to 337. |
| | Chapter 3 Designated areas, designated streets, enterprise areas and multi-storey car parks in certain urban areas (ss. 339-350A) |
In force | 339. Interpretation (Chapter 3). |
In force | 340. Designated areas, designated streets and enterprise areas. |
In force | 341. Accelerated capital allowances in relation to construction or refurbishment of certain industrial buildings or structures. |
In force | 342. Capital allowances in relation to construction or refurbishment of certain commercial premises. |
In force | 343. Capital allowances in relation to construction or refurbishment of certain buildings or structures in enterprise areas. |
In force | 344. Capital allowances in relation to construction or refurbishment of certain multi-storey car parks. |
In force | 345. Double rent allowance in respect of rent paid for certain business premises. |
Repealed | 346. Rented residential accommodation: deduction for certain expenditure on construction. |
Repealed | 347. Rented residential accommodation: deduction for certain expenditure on conversion. |
Repealed | 348. Rented residential accommodation: deduction for certain expenditure on refurbishment. |
Repealed | 349. Residential accommodation: allowance to owner-occupiers in respect of certain expenditure on construction or refurbishment. |
Repealed | 350. Provisions supplementary to sections 346 to 349. |
In force | 350A. Provision against double relief. |
| | Chapter 4 Qualifying resort areas (ss. 351-359) |
In force | 351. Interpretation (Chapter 4). |
In force | 352. Accelerated capital allowances in relation to construction or refurbishment of certain industrial buildings or structures. |
In force | 353. Capital allowances in relation to construction or refurbishment of certain commercial premises. |
In force | 354. Double rent allowance in respect of rent paid for certain business premises. |
In force | 355. Disclaimer of capital allowances on holiday cottages, holiday apartments, etc. |
Repealed | 356. Rented residential accommodation: deduction for certain expenditure on construction. |
Repealed | 357. Rented residential accommodation: deduction for certain expenditure on conversion. |
Repealed | 358. Rented residential accommodation: deduction for certain expenditure on refurbishment. |
Repealed | 359. Provisions supplementary to sections 356 to 358. |
| | Chapter 5 Designated islands (ss. 360-365) |
Repealed | 360. Interpretation (Chapter 5). |
Repealed | 361. Rented residential accommodation: deduction for certain expenditure on construction. |
Repealed | 362. Rented residential accommodation: deduction for certain expenditure on conversion. |
Repealed | 363. Rented residential accommodation: deduction for certain expenditure on refurbishment. |
Repealed | 364. Residential accommodation: allowance to owner-occupiers in respect of certain expenditure on construction or refurbishment. |
Repealed | 365. Provisions supplementary to sections 360 to 364. |
| | Chapter 6 Dublin Docklands Area (ss. 366-372) |
Repealed | 366. Interpretation (Chapter 6). |
Repealed | 367. Qualifying areas. |
Repealed | 368. Accelerated capital allowances in relation to construction or refurbishment of certain industrial buildings or structures. |
Repealed | 369. Capital allowances in relation to construction or refurbishment of certain commercial premises. |
Repealed | 370. Double rent allowance in respect of rent paid for certain business premises. |
Repealed | 371. Residential accommodation: allowance to owner-occupiers in respect of certain expenditure on construction or refurbishment. |
Repealed | 372. Provisions supplementary to section 371. |
| | Chapter 7 Qualifying areas (ss. 372A-372K) |
In force | 372A. Interpretation and application (Chapter 7). |
In force | 372B. Qualifying areas. |
In force | 372BA. Qualifying streets. |
In force | 372C. Accelerated capital allowances in relation to construction or refurbishment of certain industrial buildings or structures. |
In force | 372D. Capital allowances in relation to construction or refurbishment of certain commercial premises. |
Repealed | 372E. Double rent allowance in respect of rent paid for certain business premises. |
Repealed | 372F. Rented residential accommodation: deduction for certain expenditure on construction. |
Repealed | 372G. Rented residential accommodation: deduction for certain expenditure on conversion. |
Repealed | 372H. Rented residential accommodation: deduction for certain expenditure on refurbishment. |
Repealed | 372I. Residential accommodation: allowance to owner-occupiers in respect of certain expenditure on construction or refurbishment. |
Repealed | 372J. Provisions supplementary to sections 372F to 372I. |
In force | 372K. Non-application of relief in certain cases and provision against double relief. |
| | Chapter 8 Qualifying rural areas (ss. 372L-372T) |
In force | 372L. Interpretation (Chapter 8). |
In force | 372M. Accelerated capital allowances in relation to construction or refurbishment of certain industrial buildings or structures. |
In force | 372N.Capital allowances in relation to construction or refurbishment of certain commercial buildings or structures. |
Repealed | 372O. Double rent allowance in respect of rent paid for certain business premises. |
Repealed | 372P. Rented residential accommodation: deduction for certain expenditure on construction. |
Repealed | 372Q. Rented residential accommodation: deduction for certain expenditure on conversion. |
Repealed | 372R. Rented residential accommodation: deduction for certain expenditure on refurbishment. |
Repealed | 372RA. Residential accommodation: allowance to owner-occupiers in respect of certain expenditure on construction or refurbishment. |
Repealed | 372S. Provisions supplementary to sections 372P to 372R. |
In force | 372T. Non-application of relief in certain cases and provision against double relief. |
| | Chapter 9 Qualifying rural areas (ss. 372U-372Z) |
In force | 372U. Interpretation (Chapter 9). |
In force | 372V. Capital allowances in relation to construction or refurbishment of certain park and ride facilities. |
In force | 372W. Capital allowances in relation to construction or refurbishment of certain commercial premises. |
Repealed | 372X. Rented residential accommodation: deduction for certain expenditure on construction. |
Repealed | 372Y. Residential accommodation: allowance to owner-occupiers in respect of certain expenditure on construction. |
Repealed | 372Z. Provisions supplementary to sections 372X and 372Y. |
| | Chapter 10 Designated areas of certain towns (ss. 372AA-372AJ) |
In force | 372AA. Interpretation and application (Chapter 10). |
In force | 372AB. Qualifying areas. |
In force | 372AC. Accelerated capital allowances in relation to construction or refurbishment of certain industrial buildings or structures. |
In force | 372AD. Capital allowances in relation to construction or refurbishment of certain commercial premises. |
Repealed | 372AE. Rented residential accommodation: deduction for certain expenditure on construction. |
Repealed | 372AF. Rented residential accommodation: deduction for certain expenditure on conversion. |
Repealed | 372AG. Rented residential accommodation: deduction for certain expenditure on refurbishment. |
Repealed | 372AH. Residential accommodation allowance to owner-occupiers in respect of certain expenditure on construction or refurbishment. |
Repealed | 372AI. Provisions supplementary to sections 372AE to 372AH. |
In force | 372AJ. Non-application of relief in certain cases and provision against double relief. |
| | Chapter 11 Reliefs for lessors and owner-occupiers in respect of expenditure incurred on the provision of certain residential accommodation (ss. 372AK-372AV) |
In force | 372AK. Interpretation (Chapter 11). |
In force | 372AL. Qualifying period. |
In force | 372AM. Grant of certain certificates and guidelines, qualifying and special qualifying premises. |
In force | 372AN. Eligible expenditure: lessors. |
In force | 372AO. Qualifying lease. |
In force | 372AP. Relief for lessors. |
In force | 372AQ. Qualifying expenditure: owner-occupiers. |
In force | 372AR. Relief for owner-occupiers. |
In force | 372AS. Determination of expenditure incurred in qualifying period, and date expenditure treated as incurred for relief purposes. |
Deleted | 372AT. Appeals. |
In force | 372AU. Saver for relief due, and for clawback of relief given under, old schemes. |
In force | 372AV. Continuity. |
| | Chapter 12 Mid-Shannon Corridor Tourism Infrastructure Investment Scheme (372AW-372AZ) |
In force | 372AW. Interpretation, applications for approval and certification. |
In force | 372AX. Accelerated capital allowances in relation to the construction or refurbishment of certain registered holiday camps. |
In force | 372AY. Capital allowances in relation to the construction or refurbishment of certain tourism infrastructure facilities. |
In force | 372AZ. Restrictions on relief, non-application of relief in certain cases and provision against double relief. |
| | Chapter 13 Living City Initiative (ss. 372AAA-372AAD) |
In force | 372AAA. Interpretation (Chapter 13). |
In force | 372AAB. Residential accommodation: allowance to owner-occupiers in respect of qualifying expenditure incurred on the conversion and refurbishment of Georgian houses. |
In force | 372AAC. Capital allowances in relation to conversion or refurbishment of certain commercial premises. |
In force | 372AAD. Residential accommodation: capital allowances to lessors in respect of eligible expenditure incurred on the conversion and refurbishment of relevant houses. |
| | Part 11 Capital Allowances and Expenses for Certain Road Vehicles (ss. 373-380) |
In force | 373. Interpretation (Part 11). |
In force | 374. Capital allowances for cars costing over certain amount. |
In force | 375. Limit on renewals allowance for cars. |
Deleted | 376. Restriction of deduction in respect of running expenses of cars. |
In force | 377. Limit on deductions, etc. for hiring cars. |
In force | 378. Cars: provisions as to hire-purchase, etc. |
In force | 379. Cars: provisions where hirer becomes owner. |
In force | 380. Provisions supplementary to sections 374 to 379. |
| | Part 11A Income Tax and Corporation Tax: Deduction for Expenditure on Construction, Conversion and Refurbishment of Certain Residential Accommodation for Certain Students (ss. 380A-380F) |
Repealed | 380A. Interpretation (Part 11A). |
Repealed | 380B. Rented residential accommodation: deduction for certain expenditure on construction. |
Repealed | 380C. Rented residential accommodation: deduction for certain expenditure on conversion. |
Repealed | 380D. Rented residential accommodation: deduction for certain expenditure on refurbishment. |
Repealed | 380E. Provisions supplementary to sections 380B to 380D. |
Repealed | 380F. Provision against double relief. |
| | Part 11B Income Tax and Corporation Tax: Deduction for Expenditure on Refurbishment of Certain Residential Accommodation (ss. 380G-380J) |
Repealed | 380G. Interpretation (Part 11B). |
Repealed | 380H. Rented residential accommodation: deduction for certain expenditure on refurbishment. |
Repealed | 380I. Provisions supplementary to section 380H. |
Repealed | 380J. Provision against double relief. |
| | Part 11C Emissions-based Limits on Capital Allowances and Expenses for Certain Road Vehicles (ss. 380K-380P) |
In force | 380K. Interpretation and general (Part 11C). |
In force | 380L. Emissions-based limits for certain cars. |
In force | 380M. Limit on deductions, etc. for hiring cars. |
In force | 380N. Cars: provisions as to hire-purchase, etc. |
In force | 380O. Cars: provisions where hirer becomes owner. |
In force | 380P. Provisions supplementary to sections 380L to 380O. |
| | Part 11D Income Tax and Corporation Tax: Reliefs for the Removal and Relocation of Certain Industrial Facilities (ss. 380Q-380X) |
Not yet in force | 380Q. Interpretation (Part 11D). |
Not yet in force | 380R. Relocation allowance. |
Not yet in force | 380S. Additional allowance for relocation expenditure. |
Not yet in force | 380T. Allowance for machinery or plant. |
Not yet in force | 380U. Allowances in respect of certain buildings. |
Not yet in force | 380V. Improvement. |
Not yet in force | 380W. Supplementary provisions. |
Not yet in force | 380X. Restrictions on relief - non-application of relief in certain cases. |
| | Part 12 Principal Provisions Relating to Loss Relief, Treatment of Certain Losses and Capital Allowances, and Group Relief (ss. 381-429) |
| | Chapter 1 Income tax: loss relief (ss. 381-390) |
In force | 381. Right to repayment of tax by reference to losses. |
In force | 381A. Restriction of loss relief in certain cases. |
In force | 381B. Restriction of loss relief - passive trades. |
In force | 381C. Restriction of loss relief - anti-avoidance. |
In force | 382. Right to carry forward losses to future years. |
In force | 383. Relief under Case IV for losses. |
In force | 384. Relief under Case V for losses. |
In force | 385. Terminal loss. |
In force | 386. Determination of terminal loss. |
In force | 387. Calculation of amount of profits or gains for purposes of terminal loss. |
In force | 388. Meaning of "permanently discontinued" for purposes of terminal loss. |
In force | 389. Determination of claim for terminal loss. |
In force | 390. Amount of assessment made under section 238 to be allowed as a loss for certain purposes. |
| | Chapter 2 Income tax: loss relief - treatment of capital allowances (ss. 391-395) |
In force | 391. Interpretation (Chapter 2). |
In force | 392. Option to treat capital allowances as creating or augmenting a loss. |
In force | 393. Extent to which capital allowances to be taken into account for purposes of section 392. |
In force | 394. Effect of giving relief under section 381 by reference to capital allowances. |
In force | 395. Relief affected by subsequent changes of law, etc. |
| | Chapter 2A Income tax: Covid-19 loss relief (ss. 395A-395C) |
In force | 395A. Right to carry-back losses sustained between 1 January 2020 and 31 December 2020. |
In force | 395B. Interim claim for carry-back of relevant losses and relevant allowances. |
In force | 395C. Limitation of relief for relevant losses and allowances. |
| | Chapter 3 Corporation tax: loss relief (ss. 396-401) |
In force | 396. Relief for trading losses other than terminal losses. |
In force | 396A. Relief for relevant trading losses. |
In force | 396B. Relief for certain trading losses on a value basis. |
In force | 396C. Relief from Corporation Tax for losses of participating institutions. |
In force | 396D. Accelerated loss relief for certain accounting periods. |
In force | 397. Relief for terminal loss in a trade. |
In force | 398. Computation of losses attributable to exemption of income from certain securities. |
In force | 399. Losses in transactions from which income would be chargeable under Case IV or V of Schedule D. |
In force | 400. Company reconstructions without change of ownership. |
In force | 401. Change in ownership of company: disallowance of trading losses. |
| | Chapter 4 Income tax and corporation tax: treatment of certain losses and certain capital allowances (ss. 402-409E) |
In force | 402. Foreign currency: tax treatment of capital allowances and trading losses of a company. |
In force | 403. Restriction on use of capital allowances for certain leased assets. |
In force | 404. Restriction on use of capital allowances for certain leased machinery or plant. |
In force | 405. Restriction on use of capital allowances on holiday cottages. |
In force | 406. Restriction on use of capital allowances on fixtures and fittings for furnished residential accommodation. |
In force | 407. Restriction on use of losses and capital allowances for qualifying shipping trade. |
In force | 408. Restriction on tax incentives on property investment. |
In force | 409. Capital allowances: room ownership schemes. |
In force | 409A. Income tax: restriction on use of capital allowances on certain industrial buildings and other premises. |
In force | 409B. Income tax: restriction on use of capital allowances on certain hotels, etc. |
In force | 409C. Income tax: restriction on use of losses on approved buildings. |
In force | 409D. Restriction of reliefs where individual is not actively participating in certain trades. |
In force | 409E. Income tax: ring-fence on use of certain capital allowances on certain industrial buildings and other premises. |
| | Chapter 4A Limits on certain losses (ss. 409F-409H) |
In force | 409F. Interpretation and general (Chapter 4A). |
In force | 409G. Termination of capital allowances. |
Deleted | 409H. Restriction on use of capital allowances. |
| | Chapter 5 Group relief (ss. 410-429) |
In force | 410. Group payments. |
In force | 411. Surrender of relief between members of groups and consortia. |
In force | 412. Qualification for entitlement to group relief. |
In force | 413. Profits or assets available for distribution. |
In force | 414. Meaning of "the profit distribution". |
In force | 415. Meaning of "the notional winding up". |
In force | 416. Limited right to profits or assets. |
In force | 417. Diminished share of profits or assets. |
In force | 418. Beneficial percentage. |
In force | 419. The relevant accounting period, etc. |
In force | 420. Losses, etc. which may be surrendered by means of group relief. |
In force | 420A. Group relief: relevant losses and charges. |
In force | 420B. Group relief: Relief for certain losses on a value basis. |
In force | 420C. Group relief: relief for certain losses of non-resident companies. |
In force | 421. Relation of group relief to other relief. |
In force | 422. Corresponding accounting periods. |
In force | 423. Company joining or leaving group or consortium. |
In force | 424. Effect of arrangements for transfer of company to another group, etc. |
In force | 425. Leasing contracts: effect on claims for losses of company reconstructions. |
In force | 426. Partnerships involving companies: effect of arrangements for transferring relief. |
In force | 427. Information as to arrangements for transferring relief, etc. |
In force | 428. Exclusion of double allowances, etc. |
In force | 429. Claims and adjustments. |
| | Part 13 Close Companies (ss. 430-441) |
| | Chapter 1 Interpretation and general (ss. 430-435) |
In force | 430. Meaning of "close company". |
In force | 431. Certain companies with quoted shares not to be close companies. |
In force | 432. Meaning of "associated company" and "control". |
In force | 433. Meaning of "participator", "associate", "director" and "loan creditor". |
In force | 434. Distributions to be taken into account and meaning of "distributable income", "investment income", "estate income", etc. |
In force | 435. Information. |
| | Chapter 2 Additional matters to be treated as distributions, charges to tax in respect of certain loans and surcharges on certain undistributed income (ss. 436-441) |
In force | 436. Certain expenses for participators and associates. |
In force | 436A. Certain settlements made by close companies. |
In force | 437. Interest paid to directors and directors' associates. |
In force | 438. Loans to participators, etc. |
In force | 438A. Extension of section 438 to loans by companies controlled by close companies. |
In force | 439. Effect of release, etc. of debt in respect of loan under section 438. |
In force | 440. Surcharge on undistributed investment and estate income. |
In force | 441. Surcharge on undistributed income of service companies. |
| | Part 14 Taxation of Companies Engaged in Manufacturing Trades, Certain Trading Operations Carried on in Shannon Airport and Certain Trading Operations Carried on in the Custom House Docks Area (ss. 442-457) |
| | Chapter 1 Interpretation and general (ss. 442-447) |
Deleted | 442. Interpretation (Part 14). |
Deleted | 443. Meaning of "goods". |
Deleted | 444. Exclusion of mining and construction operations. |
Deleted | 445. Certain trading operations carried on in Shannon Airport. |
Deleted | 446. Certain trading operations carried on in Custom House Docks Area. |
Deleted | 447. Appeals. |
| | Chapter 2 Principal provisions (ss. 448-457) |
Deleted | 448. Relief from corporation tax. |
Deleted | 449. Credit for foreign tax not otherwise credited. |
Deleted | 450. Double taxation relief. |
Deleted | 451. Treatment of income and gains of certain trading operations carried on in Custom House Docks Area from investments held outside the State. |
In force | 452. Application of section 130 to certain interest. |
In force | 452A. Application of section 130 of this Act to certain non-yearly interest. |
Deleted | 453. Transactions between associated persons. |
Ceased | 454. Restriction of certain charges on income. |
Ceased | 455. Restriction of certain losses. |
Ceased | 456. Restriction of group relief. |
Deleted | 457. Application of section 448 where profits are charged to corporation tax at the reduced rate. |
| | Part 15 Personal Allowances and Reliefs and Certain Other Income Tax and Corporation Tax Reliefs (ss. 458-487) |
| | Chapter 1 Personal allowances and reliefs (ss. 458-480C) |
In force | 458. Deductions allowed in ascertaining taxable income and provisions relating to reductions in tax. |
In force | 459. General provisions relating to allowances, deductions and reliefs. |
In force | 460. Rate of tax at which repayments are to be made. |
In force | 461. Basic personal tax credit. |
In force | 461A. Additional standard rated allowance for certain widowed persons. |
In force | 462. One-parent family tax credit. |
Deleted | 462A. Additional allowance for widowed parents and other single parents. |
In force | 462B. Single person child carer credit. |
In force | 463. Widowed parent tax credit. |
In force | 464. Age tax credit. |
In force | 465. Incapacitated child tax credit. |
In force | 466. Dependent relative tax credit. |
In force | 466A. Home carer tax credit. |
In force | 467. Employed person taking care of incapacitated individual. |
In force | 468. Blind person's tax credit. |
In force | 469. Relief for health expenses. |
In force | 470. Relief for insurance against expenses of illness. |
Ceased | 470A. Relief for premiums under qualifying long-term care policies. |
In force | 470B. Age-related relief for health insurance premiums. |
In force | 471. Relief for contributions to permanent health benefit schemes. |
In force | 472. Employee allowance. |
Ceased | 472A. Relief for the long-term unemployed. |
In force | 472AA. Relief for long-term unemployed starting a business. |
In force | 472AB. Earned income tax credit. |
In force | 472B. Seafarer allowance, etc. |
In force | 472BA. Fisher tax credit. |
In force | 472BB. Sea-going naval personnel credit. |
Ceased | 472C. Relief for trade union subscriptions. |
In force | 472D. Relief for key employees engaged in research and development activities. |
In force | 473. Allowance for rent paid by certain tenants. |
In force | 473A. Relief for fees paid for third level education, etc. |
In force | 473B. Rent tax credit. |
In force | 473C. Mortgage interest tax relief. |
Repealed | 474. Relief for fees paid to private colleges for full-time third level education. |
Repealed | 474A. Relief for fees paid to publicly funded colleges in the European Union for full-time third level education. |
Repealed | 475. Relief for fees paid for part-time third level education. |
Repealed | 475A. Relief for postgraduate fees. |
In force | 476. Relief for fees paid for training courses. |
In force | 477. Relief for service charges. |
Repealed | 477A. Relief for energy efficient works. |
In force | 477B. Home renovation incentive. |
In force | 477C. Help to Buy. |
In force | 478. Relief for payments made by certain persons in respect of alarm systems. |
In force | 478A. Stay and spend tax credit. |
In force | 479. Relief for new shares purchased on issue by employees. |
In force | 480. Relief for certain sums chargeable under Schedule E. |
In force | 480A. Relief on retirement for certain income of certain sportspersons. |
In force | 480B. Relief arising in special circumstances. |
In force | 480C. Residential premises rental income relief |
| | Chapter 2 Income tax and corporation tax: reliefs applicable to both (ss. 481-485B) |
In force | 481. Relief for investment in films. |
In force | 481A. Relief for investment in digital games. |
In force | 482. Relief for expenditure on significant buildings and gardens. |
In force | 483. Relief for certain gifts. |
In force | 484.Objectives of section 485, purposes for which its provisions are enacted and certain duty of Minister for Finance respecting those provisions' operation. |
In force | 485. Covid Restrictions Support Scheme. |
In force | 485A. Business Resumption Support Scheme. |
Repealed | 485A. Relief for gifts made to designated schools. |
Repealed | 485B. Relief for gifts to the Scientific and Technological Education (Investment) Fund. |
| | Chapter 2A Limitation on amount of certain reliefs used by certain high income individuals (ss. 485C-485G) |
In force | 485C. Interpretation (Chapter 2A). |
In force | 485D. Application (Chapter 2A). |
In force | 485E. Recalculation of taxable income for purposes of limiting reliefs. |
In force | 485F. Carry forward of excess relief. |
In force | 485FA. Adaptation of provisions relating to taxation of married persons. |
In force | 485FB. Requirement to provide estimates and information. |
In force | 485G. Miscellaneous (Chapter 2A). |
| | Chapter 3 Corporation tax reliefs (ss. 486-487) |
Repealed | 486. Corporation tax: relief for gifts to First Step. |
Repealed | 486A. Corporate donations to eligible charities. |
In force | 486B. Relief for investment in renewable energy generation. |
In force | 486C. Relief from tax for certain start-up companies. |
In force | 487. Corporation tax: credit for bank levy. |
| | Part 16 Relief for Investment in Corporate Trades (ss. 488-508Z) |
| | Chapter 1 Interpretation (Part 16) (s. 488) |
In force | 488. Interpretation (Part 16). |
| | Chapter 2 Qualifying companies (ss. 489-492) |
In force | 489. Interpretation (Chapter 2) |
In force | 490. Qualifying companies |
In force | 491. Qualifying companies (supplemental) |
In force | 492. Qualifying subsidiaries |
| | Chapter 3 Qualifying investments (ss. 493-499) |
In force | 493. Interpretation (Chapter 3) |
In force | 494. Eligible shares |
In force | 495. Anti-avoidance: eligible shares |
In force | 496. Qualifying investment (company perspective) |
In force | 497. Limits on amounts a qualifying company can raise |
In force | 498. Qualifying investment (investor perspective) |
In force | 499. Anti-avoidance: qualifying investment (investor perspective) |
| | Chapter 4 Employment investment incentive (ss. 500-503) |
In force | 500. Qualifying investors. |
In force | 501. Anti-avoidance: qualifying investors |
In force | 502. The relief (Chapter 4) |
In force | 503. Information. |
| | Chapter 5 Start-up relief for entrepreneurs (SURE) (ss. 504-507) |
In force | 504. Interpretation (Chapter 5) |
In force | 505. Specified individuals. |
In force | 506. Anti-avoidance: qualifying company (SURE). |
In force | 507. The relief (Chapter 5). |
| | Chapter 6 Administrative requirements and reporting obligations (ss. 508-508G) |
In force | 508. Carry forward of unused relief |
In force | 508A. Statement of qualification by qualifying company. |
In force | 508B. Statement of qualification (second stage relief) by qualifying company |
In force | 508C. Statement of qualification (SURE) by qualifying company |
In force | 508D. Confirmation of compliance with certain conditions |
In force | 508E. Reporting of relief by qualifying companies |
In force | 508F. Claims for relief by qualifying investors |
In force | 508G. Claims for relief by specified individuals |
| | Chapter 7 Investment Funds (ss. 508H-508J) |
In force | 508H. Authorised officers |
In force | 508I. Designated investment funds |
In force | 508IA. Qualifying investment funds |
In force | 508J. Relief for investment through designated investment funds |
| | Chapter 8 Capital gains tax implications (s. 508K) |
In force | 508K. Capital gains tax |
| | Chapter 9 Anti-avoidance (s. 508L) |
In force | 508L. Prevention of misuse |
| | Chapter 10 Clawback events (ss. 508M-508S) |
In force | 508M. Disposals of shares |
In force | 508N. Anti-avoidance: disposal of shares |
In force | 508O. Anti-avoidance: disposal of a qualifying subsidiary |
In force | 508P. Anti-avoidance: qualifying investor receiving value from the company |
In force | 508Q. Qualification to section508P for specified persons |
In force | 508R. Value received by persons other than qualifying investors |
In force | 508S. Failure to commence a relevant employment (relief under section508G) |
| | Chapter 11 Withdrawing relief (ss. 508T-508Y) |
In force | 508T. Withdrawing relief - general |
In force | 508U. Assessments for withdrawing relief claimed under Chapter 4 - company. |
In force | 508V. Assessments for withdrawing relief under Chapter 4 - investor |
In force | 508W. Assessments for withdrawing relief under Chapter 5 |
In force | 508X. Treatment of statement of qualification as a return |
In force | 508Y. Information |
| | Chapter 12 Application of this Part (s. 508Z) |
In force | 508Z. Application of this Part |
| | Part 17 Profit Sharing Schemes and Employee Share Ownership Trusts (ss. 509-519D) |
| | Chapter 1 Profit sharing schemes (ss. 509-518) |
In force | 509. Interpretation (Chapter 1). |
In force | 510. Approved profit sharing schemes: appropriated shares. |
In force | 511. The period of retention, release date and appropriate percentage. |
In force | 511A. Shares acquired from an employee share ownership trust. |
In force | 512. Disposals of scheme shares. |
In force | 513. Capital receipts in respect of scheme shares. |
In force | 514. Company reconstructions, amalgamations, etc. |
In force | 515. Excess or unauthorised shares. |
In force | 516. Assessment of trustees in respect of sums received. |
In force | 517. Payments to trustees of approved profit sharing scheme. |
In force | 518. Costs of establishing profit sharing schemes. |
| | Chapter 2 Employee share ownership trusts (s. 519) |
In force | 519. Employee share ownership trusts. |
| | Chapter 3 Savings-related share option schemes (ss. 519A-519C) |
In force | 519A. Approved savings-related share option schemes. |
In force | 519B. Costs of establishing savings-related share option schemes. |
In force | 519C. Interest, etc. under certified contractual savings schemes. |
| | Chapter 4 Approved Share Option Schemes (s. 519D) |
In force | 519D. Approved Share Option Schemes. |
| | Part 18 Payments in Respect of Professional Services by Certain Persons and Payments to Subcontractors in Certain Industries (ss. 520-531) |
| | Chapter 1 Payments in respect of professional services by certain persons (ss. 520-529A) |
In force | 520. Interpretation (Chapter 1). |
In force | 521. Accountable persons. |
In force | 522. Obligation on authorised insurers. |
In force | 523. Deduction of tax from relevant payments. |
In force | 524. Identification of specified persons and submission of payment notifications. |
In force | 525. Returns and collection of appropriate tax. |
In force | 526. Credit for appropriate tax borne. |
In force | 527. Interim refunds of appropriate tax. |
In force | 528. Apportionment of credits or interim refunds of appropriate tax. |
In force | 529. Limitation on credits or interim refunds of appropriate tax. |
In force | 529A. Partnerships. |
| | Chapter 1A Payments in respect of non-resident artistes by companies qualifying for relief for investment in films (ss. 529B-529M) |
In force | 529B. Interpretation (Chapter 1A) |
In force | 529C. Deduction of tax from relevant payments |
In force | 529D. Identification of, and issue of documents to, specified persons |
In force | 529E. Returns by qualifying company |
In force | 529F. Payment of tax by qualifying company |
In force | 529G. Assessment by Revenue officer |
In force | 529H. Interest on late payment of appropriate tax |
In force | 529I. Repayment of appropriate tax |
In force | 529J. Obligation on specified person |
In force | 529K. Record keeping and inspection of records |
In force | 529L. Civil penalties |
In force | 529M. Miscellaneous |
| | Chapter 2 Payments to subcontractors in certain industries (ss. 530-531) |
In force | 530. Interpretation (Chapter 2). |
In force | 530A. Principal to whom relevant contracts tax applies. |
In force | 530B. Notification of contract by principal. |
In force | 530C. Notification of relevant payment by principal. |
In force | 530D. Deduction authorisation. |
In force | 530E. Rates of tax. |
In force | 530F. Obligation on principals to deduct tax. |
In force | 530G. Zero rate subcontractor. |
In force | 530H. Standard rate subcontractor. |
In force | 530I. Determination of rates. |
In force | 530J. Register of principals. |
In force | 530K. Return by principal. |
In force | 530L. Payment of tax by principal. |
In force | 530M. Late returns and amendments. |
In force | 530N. Assessment by Revenue officer. |
In force | 530O. Computation of subcontractor's profit. |
In force | 530P. Treatment of deducted tax. |
In force | 530Q. Interest. |
In force | 530R. Partnerships. |
In force | 530S. Record keeping. |
In force | 530T. Inspection of records. |
In force | 530U. Civil penalties. |
In force | 530V. Miscellaneous. |
Ceased | 531. Payments to subcontractors in certain industries. |
