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Other Special Provisions (ss. 654-848AG)

Comparing proposed amendment...
Part 23 Farming and Market Gardening (ss. 654-669O)
Chapter 1 Interpretation and general (ss. 654-664A)
In force
654. Interpretation (Part 23).
In force
654A. Trained farmer qualifications
In force
655. Farming and market gardening profits to be charged to tax under Schedule D.
In force
656. Farming: trading stock of discontinued trade.
In force
657. Averaging of farm profits.
In force
657A. Taxation of certain farm payments.
In force
657B. Restructuring and diversification aid for sugar beet growers.
In force
658. Farming: allowances for capital expenditure on construction of buildings and other works.
In force
658A. Farming: accelerated allowances for capital expenditure on slurry storage.
In force
659. Farming: allowances for capital expenditure on the construction of farm buildings, etc. for control of pollution.
In force
660. Farming: wear and tear allowances deemed to have been made in certain cases.
In force
661. Farming: restriction of relief in respect of certain losses.
In force
662. Income tax: restriction of relief, for losses in farming or market gardening.
In force
663. Corporation tax: restriction of relief for losses in farming or market gardening.
In force
664. Relief for certain income from leasing of farm land.
In force
664A. Relief for increase in carbon tax on farm diesel.
Chapter 2 Farming: relief for increase in stock values (ss. 665-669)
In force
665. Interpretation (Chapter 2).
In force
666. Deduction for increase in stock values.
In force
667. Special provisions for qualifying farmers.
In force
667A. Further provisions for qualifying farmers.
In force
667B. New arrangements for qualifying farmers.
In force
667C. Special provisions for registered farm partnerships.
In force
667D. Succession farm partnerships
In force
667E. Authorised officers
In force
667F. Appeals officer
In force
667G. Appeals
In force
668. Compulsory disposals of livestock.
In force
669. Supplementary provisions (Chapter 2).
Chapter 3 Milk Quotas (ss. 669A-669F)
In force
669A. Interpretation.
In force
669B. Annual allowances for capital expenditure on purchase of milk quota.
In force
669C. Effect of sale of quota.
In force
669D. Manner of making allowances and charges.
In force
669E. Application of Chapter 4 of Part 9.
In force
669F. Commencement (Chapter 3).
Chapter 4 Taxation of stallion profits and gains (ss. 669G-669K)
In force
669G. Interpretation (Chapter 4).
In force
669H. Charging provisions.
In force
669I. Provisions as to deductions.
In force
669J. Credit for tax paid.
In force
669K. Miscellaneous (Chapter 4).
Chapter 5 Tax treatment of certain payments to holders of sea-fishing boat licences (ss. 669L-669O)
In force
669L. Definitions
In force
669M. Exemption for licence holder in respect of certain crew payments
In force
669N. Balancing charges on relevant vessel
In force
669O. Exemption in respect of the catch sum
Part 24 Taxation of Profits of Certain Mines and Petroleum Taxation (ss. 670-696M)
Chapter 1 Taxation of profits of certain mines (ss. 670-683)
In force
670. Mine development allowance.
In force
671. Marginal coal mine allowance.
In force
672. Interpretation (sections 672 to 683).
In force
673. Allowance in respect of development expenditure and exploration expenditure.
In force
674. Expenditure on abortive exploration.
In force
675. Exploration expenditure incurred by certain bodies corporate.
In force
676. Expenditure incurred by person not engaged in trade of mining.
In force
677. Investment allowance in respect of exploration expenditure.
In force
678. Allowance for machinery and plant.
In force
679. Exploration expenditure.
In force
680. Annual allowance for mineral depletion.
In force
681. Allowance for mine rehabilitation expenditure.
In force
682. Marginal mine allowance.
In force
683. Charge to tax on sums received from sale of scheduled mineral assets.
Chapter 2 Petroleum taxation (ss. 684-696A)
In force
684. Interpretation (Chapter 2).
In force
685. Separation of trading activities.
Ceased
686. Reduction of corporation tax.
In force
687. Treatment of losses.
In force
688. Treatment of group relief.
In force
689. Restriction of relief for losses on certain disposals.
In force
690. Interest and charges on income.
Deleted
691. Restriction of set-off of advance corporation tax.
In force
692. Development expenditure: allowances and charges.
In force
693. Exploration expenditure: allowances and charges.
In force
694. Exploration expenditure incurred by certain companies.
In force
695. Abandonment expenditure: allowances and loss relief.
In force
696. Valuation of petroleum in certain circumstances.
In force
696A. Treatment of certain disposals.
Chapter 3 Profit Resource Rent Tax (ss. 696B-696F)
In force
696B. Interpretation and application (Chapter 3).
In force
696C. Charge to profit resource rent tax.
In force
696D. Provisions relating to groups (Chapter 3).
In force
696E. Returns (Chapter3).
In force
696F. Collection and general provisions.
Chapter 4 Petroleum production tax (ss. 696G-696M)
In force
696G. Interpretation and application (Chapter 4)
In force
696H. Charge to petroleum production tax
In force
696I. Petroleum production tax and corporation tax
In force
696J. Provisions relating to groups
In force
696K. Returns
In force
696L. Payment of tax
In force
696M. Collection and general provisions
Part 24A Shipping: Tonnage Tax (ss. 697A-697Q)
In force
697A. Interpretation (Part 24A).
In force
697B. Application.
In force
697C. Calculation of profits of tonnage tax company.
In force
697D. Election for tonnage tax.
In force
697E. Requirement that not more than 75 per cent of fleet tonnage is chartered in.
In force
697F. Requirement not to enter into tax avoidance arrangements.
In force
697G. Appeals.
In force
697H. Relevant shipping income: distributions of overseas shipping companies.
Deleted
697I. Relevant shipping income: cargo and passengers.
In force
697J. Relevant shipping income: foreign currency gains.
In force
697K. General exclusion of investment income.
In force
697L. Tonnage tax trade.
In force
697LA. Transactions between associated persons and between tonnage tax trade and other activities of same company.
In force
697LB. Treatment of finance costs.
In force
697M. Exclusion of reliefs, deductions and set-offs.
In force
697N. Chargeable gains.
In force
697O. Capital allowances: general.
In force
697P. Withdrawal of relief etc. on company leaving tonnage tax.
In force
697Q. Ten year disqualification from re-entry into tonnage tax.
Part 24B Council Regulation (EU) 2022/1854 of 6 October 2022[OJ L 261, 7.10.2022, p.1] as regards temporary solidarity contribution (ss. 697R-697U)
In force
697R. Interpretation
In force
697S. Taxable profits for purposes of temporary solidarity contribution
In force
697T. Average taxable profits for purposes of temporary solidarity contribution
In force
697U. Deductibility of temporary solidarity contribution for corporation tax
Part 25 Industrial and Provident Societies, Building Societies, and Trustee Savings Banks (ss. 698-705)
Chapter 1 Industrial and provident societies (ss. 698-701)
In force
698. Interpretation (Chapter 1).
In force
699. Deduction as expenses of certain sums, etc.
In force
700. Special computational provisions.
In force
701. Transfer of shares held by certain societies to members of society.
Chapter 2 Building societies (ss. 702-703)
In force
702. Union or amalgamation of, transfer of engagement between, societies.
In force
703. Change of status of society.
Chapter 3 Trustee savings banks (ss. 704-705)
In force
704. Amalgamation of trustee savings banks.
In force
705. Reorganisation of trustee savings banks into companies.
Part 25A Real Estate Investment Trusts (ss. 705A-705Q)
In force
705A. Interpretation and application.
In force
705B. Conditions for notice under section 705E.
In force
705C. Conditions regarding shares.
In force
705D. Conditions regarding an accounting period.
In force
705E. Notice to become a Real Estate Investment Trust.
In force
705F. Duration of Real Estate Investment Trust.
In force
705G. Charge to tax.
In force
705H. Profit: financing cost ratio.
In force
705HA. Profit: calculating profits available for distribution.
In force
705I. Funds awaiting reinvestment.
In force
705IA. Disposals and reinvestments.
In force
705J. Taxation of shareholders.
In force
705K. Taxation of certain shareholders.
In force
705L. Transfer of assets.
In force
705M. Annual statement to Revenue.
In force
705N. Breach of conditions regarding distributions.
In force
705O. Cessation Notice.
In force
705P. Effect of cessation.
In force
705Q. Anti-avoidance provision.
Part 26 Life Assurance Companies (ss. 706-730K)
Chapter 1 General provisions (ss. 706-722)
In force
706. Interpretation and general (Part 26).
In force
707. Management expenses.
In force
708. Acquisition expenses.
In force
709. Companies carrying on life business.
In force
710. Profits of life business.
In force
711. Chargeable gains of life business.
In force
712. Distributions received from Irish resident companies.
In force
713. Investment income reserved for policyholders.
In force
714. Life business: computation of profits.
In force
715. Annuity business: separate charge on profits.
In force
716. General annuity business.
In force
717. Pension business.
In force
718. Foreign life assurance funds.
In force
719. Deemed disposal and reacquisition of certain assets.
In force
720. Gains or losses arising by virtue of section 719.
In force
721. Life policies carrying rights not in money.
In force
722. Benefits from life policies issued before 6th April, 1974.
Chapter 2 Special investment policies (ss. 723-725)
In force
723. Special investment policies.
In force
724. Transfer of assets into or out of special investment fund.
In force
725. Special investment policies: breaches of conditions.
Chapter 3 Provisions applying to overseas life assurance companies (ss. 726-730)
In force
726. Investment income.
In force
727. General annuity and pension business.
In force
728. Expenses of management.
In force
729. Income tax, foreign tax and tax credit.
Repealed
730. Tax credit in respect of distributions.
Chapter 4 Taxation of assurance companies - new basis (s. 730A)
In force
730A. Profits of life business: new basis.
Chapter 5 Policyholders - New basis (ss. 730B-730GB)
In force
730B. Taxation of policyholders.
In force
730BA. Personal portfolio life policy.
In force
730C. Chargeable event.
In force
730D. Gain arising on a chargeable event.
In force
730E. Declarations.
In force
730F. Deduction of tax on the happening of a chargeable event.
In force
730FA. Assessment of appropriate tax where tax not deducted under section 730F.
In force
730G. Returns and collection of appropriate tax.
In force
730GA. Repayment of appropriate tax.
In force
730GB. Capital acquisitions tax: set-off.
Chapter 6 Certain Foreign Life Policies - Taxation and Returns (ss. 730H-730K)
In force
730H. Interpretation and application.
In force
730I. Returns on acquisition of foreign life policy.
In force
730J. Payment in respect of foreign life policy.
In force
730K. Disposal of foreign life policy.
Part 27 Unit Trusts and Offshore Funds (ss. 731-747G)
Chapter 1 Unit trusts (ss. 731-739A)
In force
731. Chargeable gains accruing to unit trusts.
In force
732. Special arrangements for qualifying unit trusts.
In force
733. Reorganisation of units in unit trust scheme.
In force
734. Taxation of collective investment undertakings.
In force
735. Certain unit trusts not to be collective investment undertakings.
In force
736. Option for non-application of section 735.
In force
737. Special investment schemes.
In force
738. Undertaking for collective investments.
In force
739. Taxation of unit holders in undertakings for collective investment.
In force
739A. Reorganisation of undertakings for collective investment.
Chapter 1A Investment Undertakings (ss. 739B-739J)
In force
739B. Interpretation and application.
In force
739BA. Personal portfolio investment undertaking.
In force
739C. Charge to tax.
In force
739D. Gain arising on a chargeable event.
In force
739E. Deduction of tax on the occurrence of a chargeable event.
In force
739F. Returns and collection of appropriate tax.
In force
739FA. Electronic account filing requirement
In force
739G. Taxation of unit holders in investment undertakings.
In force
739H. Investment undertakings: reconstructions and amalgamations.
In force
739HA. Investment undertakings: amalgamations with offshore funds.
In force
739I. Common contractual funds.
In force
739J. Investment limited partnerships.
Chapter 1B Irish real estate funds (ss. 739K-739X)
In force
739K. Interpretation.
In force
739KA. Associated enterprises.
In force
739L. Calculating the IREF taxable amount.
In force
739LA. Profit: financing cost ratio.
In force
739LAA. Profit: financing cost ratio from 1 January 2020.
In force
739LB. Profit: calculating profits available for distribution.
In force
739LC. Exclusion for third-party debt.
In force
739M. Anti-avoidance: multiple funds.
In force
739N. Anti-avoidance: multiple funds further measures.
In force
739O. Tax arising on IREF taxable event.
In force
739P. Withholding tax arising on IREF taxable event.
In force
739Q. Repayment of IREF withholding tax.
In force
739R. Returns, payment and collection of IREF withholding tax.
In force
739QA. Advance clearance procedures for indirect investors in respect of withholding tax
In force
739QB. Advance clearance procedures for direct investors in respect of withholding tax
In force
739S. Statement to be given to recipients on the making of an IREF relevant payment.
In force
739T. Deduction from consideration on the disposal of certain units.
In force
739U. Retention and examination of documentation.
In force
739V. Transfer of IREF business to a company.
In force
739W. Transfer of IREF business to a REIT.
In force
739X. Application of this Chapter.
Chapter 2 Offshore funds (ss. 740-747)
In force
740. Interpretation (Chapter 2 and Schedules 19 and 20).
In force
741. Disposals of material interests in non-qualifying offshore funds.
In force
742. Offshore funds operating equalisation arrangements.
In force
743. Material interest in offshore funds.
In force
744. Non-qualifying offshore funds.
In force
745. Charge to income tax or corporation tax of offshore income gain.
In force
746. Offshore income gains accruing to persons resident or domiciled abroad.
In force
747. Deduction of offshore income gain in determining capital gain.
Chapter 3 Offshore funds: supplementary provisions (ss. 747A-747AA)
In force
747A. Capital gains tax: rate of charge.
In force
747AA. Treatment of certain offshore funds.
Chapter 4 Certain Offshore Funds - Taxation and Returns (ss. 747B-747FA)
In force
747B. Interpretation and application.
In force
747C. Return on acquisition of material interest.
In force
747D. Payment in respect of offshore funds.
In force
747E. Disposal of an interest in offshore funds.
In force
747F. Reconstructions and amalgamations in offshore funds.
In force
747FA. Offshore funds: amalgamations with investment undertakings.
Chapter 5 Relevant UCITS and Relevant AIF (s. 747G)
In force
747G. Tax treatment of a relevant UCITS or a relevant AIF.
Part 28 Purchase and Sale of Securities (ss. 748-753F)
Chapter 1 Purchase and sale of securities (ss. 748-751B)
In force
748. Interpretation and application (Chapter 1).
In force
749. Dealers in securities.
In force
750. Persons entitled to exemption.
In force
751. Traders other than dealers in securities.
In force
751A. Exchange of shares held as trading stock.
In force
751B. Exchange of Irish Government bonds.
Chapter 2 Purchases of shares by financial concerns and persons exempted from tax, and restriction on relief for losses by repayment of tax in case of dividends paid out of accumulated profits (ss. 752-753)
In force
752. Purchases of shares by financial concerns and persons exempted from tax.
In force
753. Restriction on relief for losses by repayment of tax in case of dividends paid out of accumulated profits.
Chapter 3 Stock borrowing and repurchase agreements (ss. 753A-753F)
In force
753A. Interpretation (Chapter 3).
In force
753B. Application.
In force
753C. Payment and receipt of dividends or interest and manufactured payments under a stock borrowing or repurchase agreement.
In force
753D. Refund of dividend withholding tax.
In force
753E. Anti-avoidance.
In force
753F. Records.
Part 29 Patents, Scientific and Certain Other Research, Know-How and Certain Training (ss. 754-769R)
Chapter 1 Patents (ss. 754-762)
In force
754. Interpretation (Chapter 1).
In force
755. Annual allowances for capital expenditure on purchase of patent rights.
In force
756. Effect of lapse of patent rights.
In force
757. Charges on capital sums received for sale of patent rights.
In force
758. Relief for expenses.
In force
759. Spreading of revenue payments over several years.
In force
760. Capital sums: effect of death, winding up and partnership changes.
In force
761. Manner of making allowances and charges.
In force
762. Application of Chapter 4 of Part 9.
Chapter 2 Scientific and certain other research (ss. 763-767)
In force
763. Interpretation (sections 764 and 765).
In force
764. Deduction for revenue expenditure on scientific research.
In force
765. Allowances for capital expenditure on scientific research.
In force
766. Tax credit for research and development expenditure.
In force
766A. Tax credit on expenditure on buildings or structures used for research and development.
In force
766B. Limitation of tax credits to be paid under section 766 or 766A.
In force
766C. Research and development corporation tax credit.
In force
766D. Research and development corporation tax credit: expenditure on buildings or structures.
Repealed
767. Payment to universities and other approved bodies for research in, or teaching of, approved subjects.
Chapter 3 Know-how and certain training (ss. 768-769)
In force
768. Allowance for know-how.
In force
769. Relief for training of local staff before commencement of trading.
Chapter 4 Transmission Capacity Rights (ss. 769A-769F)
In force
769A. Interpretation (Chapter 4).
In force
769B. Annual allowances for capital expenditure on purchase of capacity rights.
In force
769C. Effect of lapse of capacity rights.
In force
769D. Manner of making allowances and charges.
In force
769E. Application of Chapter 4 of Part 9.
In force
769F. Commencement (Chapter 4).
Chapter 5 Taxation of companies engaged in knowledge development (ss. 769G-769R)
In force
769G. Interpretation and general.
In force
769H. Families of products and assets.
In force
769I. Corporation tax referable to a specified trade.
In force
769J. Interaction with sections 766, 766A and 766B.
In force
769K. Adaptation of provisions relating to relief for relevant trading losses and relevant charges on income.
In force
769L. Documentation.
In force
769M. Anti-avoidance.
In force
769N. Application of Part 35A.
In force
769O. Transitional measures.
In force
769P. Time limits.
In force
769Q. Application.
In force
769R. Companies with income arising from intellectual property of less than €7,500,000.
Part 30 Occupational Pension Schemes, Retirement Annuities, Purchased Life Annuities and Certain Pensions (ss. 770-790E)
Chapter 1 Occupational pension schemes (ss. 770-782A)
In force
770. Interpretation and supplemental (Chapter 1).
In force
771. Meaning of "retirement benefits scheme".
In force
772. Conditions for approval of schemes and discretionary approval.
In force
772A. Approval of retirement benefits products.
In force
773. General Medical Services: scheme of superannuation.
In force
774. Certain approved schemes: exemptions and reliefs.
In force
775. Certain approved schemes: provisions supplementary to section 774(6).
In force
776. Certain statutory schemes: exemptions and reliefs.
In force
777. Charge to income tax in respect of certain relevant benefits provided for employees.
In force
778. Exceptions to charge to tax under section 777.
In force
779. Charge to income tax of pensions under Schedule E.
In force
779A. Transactions deemed to be pensions in payment.
In force
780. Charge to income tax on repayment of employees' contributions.
In force
781. Charge to income tax: commutation of entire pension.
In force
782. Charge to tax: repayments to employer.
In force
782A. Pre-retirement access to AVCs.
Chapter 2 Retirement annuities (ss. 783-787)
In force
783. Interpretation and general (Chapter 2).
In force
784. Retirement annuities: relief for premiums.
In force
784A. Approved retirement fund.
In force
784B. Conditions relating to an approved retirement fund.
In force
784C. Approved minimum retirement fund.
In force
784D. Conditions relating to an approved minimum retirement fund.
Partially deleted
784E. Returns, and payment of tax, by qualifying fund managers.
In force
785. Approval of contracts for dependants or for life assurance.
In force
786. Approval of certain other contracts.
In force
787. Nature and amount of relief for qualifying premiums.
Chapter 2A Personal Retirement Savings Accounts (ss. 787A-787L)
In force
787A. Interpretation and supplemental.
In force
787B. Relevant earnings and net relevant earnings.
In force
787C. PRSAs - method of granting relief for PRSA contributions.
In force
787D. Claims to relief.
In force
787E. Extent of relief.
In force
787F. Transfers to PRSAs.
In force
787G. Taxation of payments from a PRSA.
In force
787H. Approved Retirement Fund option.
In force
787I. Exemption of PRSA.
In force
787J. Allowance to employer.
In force
787K. Revenue approval of PRSA products.
In force
787L. Transfers to and from PRSA.
Chapter 2B Overseas Pension Plans: Migrant Member Relief (ss. 787M-787N)
In force
787M. Interpretation and general (Chapter 2B).
In force
787N. Qualifying overseas pension plans: relief for contributions.
Chapter 2C Limit on Tax-Relieved Pension Funds (ss. 787O-787U)
In force
787O. Interpretation and general (Chapter 2C).
In force
787P. Maximum tax-relieved pension fund.
In force
787Q. Chargeable excess.
In force
787R. Liability to tax and rate of tax on chargeable excess.
In force
787RA. Credit for tax paid on an excess lump sum.
In force
787S. Payment of tax due on chargeable excess.
In force
787T. Discharge of administrator from tax.
In force
787TA. Encashment option.
In force
787TB. Penalties.
In force
787U. Regulations (Chapter 2C).
Chapter 2D Pan-European Pension Product (ss. 787V-787AD)
In force
787V. Interpretation.
In force
787W. Relevant earnings and net relevant earnings.
In force
787X. PEPPs - Method of granting relief for PEPP contributions.
In force
787Y. Claims to relief.
In force
787Z. PEPP - Extent of relief.
In force
787AA. Taxation of payments from a PEPP.
In force
787AB. Approved Retirement Fund option.
In force
787AC. Exemption of PEPP.
In force
787AD. Allowance to employer.
Chapter 3 Purchased life annuities (ss. 788-789)
In force
788. Capital element in certain purchased annuities.
In force
789. Supplementary provisions (Chapter 3).
Chapter 4 Miscellaneous (s. 790-790F)
In force
790. Liability of certain pensions, etc. to tax.
In force
790A. Limit on earnings.
In force
790AA. Taxation of lump sums in excess of the tax free amount.
In force
790B. Exemption of cross-border scheme.
In force
790C. Relief for deduction under Financial Emergency Measures in the Public Interest Act 2009.
In force
790CA. Relief for additional superannuation contribution under Public Service Pay and Pensions Act 2017
In force
790D. Imputed distribution from certain funds.
In force
790E. Taxation of certain investment returns to relevant pension arrangements.
In force
790F. Exemption from income tax of rental income subject to registration with Residential Tenancies Board.
Part 31 Taxation of Settlors, Etc., in Respect of Settled or Transferred Income (ss. 791-798)
Chapter 1 Revocable dispositions for short periods and certain dispositions in favour of children (ss. 791-793)
In force
791. Income under revocable dispositions.
In force
792. Income under dispositions for short periods.
In force
793. Recovery of tax from trustee and payment to trustee of excess tax recoupment.
Chapter 2 Settlements on children generally (ss. 794-798)
In force
794. Interpretation and application (Chapter 2).
In force
795. Income settled on children.
In force
796. Irrevocable instruments.
In force
797. Recovery of tax from trustee and payment to trustee of excess tax recoupment.
In force
798. Transfer of interest in trade to children.
Part 32 Estates of Deceased Persons in Course of Administration and Surcharge on Certain Income of Trustees (ss. 799-805)
Chapter 1 Estates of deceased persons in course of administration (ss. 799-804)
In force
799. Interpretation (Chapter 1).
In force
800. Limited interest in residue.
In force
801. Absolute interest in residue.
In force
802. Supplementary provisions as to absolute interest in residue.
In force
803. Special provisions as to certain interests.
In force
804. Adjustments and information.
Chapter 2 Surcharge on certain income of trustees (s. 805)
In force
805. Surcharge on certain income of trustees.
Part 33 Anti-Avoidance (ss. 806-817I)
Chapter 1 Transfer of assets abroad (ss. 806-810)
In force
806. Charge to income tax on transfer of assets abroad.
In force
807. Deductions and reliefs in relation to income chargeable to income tax under section 806.
In force
807A. Liability of non-transferors.
In force
807B. Certain transitional arrangements in relation to transfer of assets abroad.
In force
807C. Supplementary provisions in relation to section 806 - apportionment in certain cases.
In force
808. Power to obtain information.
In force
809. Saver.
In force
810. Application of Income Tax Acts.
Chapter 2 Miscellaneous (ss. 811-817C)
In force
811. Transactions to avoid liability to tax.
In force
811A. Transactions to avoid liability to tax: surcharge, interest and protective notification.
In force
811B. Tax treatment of loans from employee benefit schemes.
In force
811C. Transactions to avoid liability to tax.
In force
811D. Transactions to avoid liability to tax: surcharge, interest and protective notifications.
In force
812. Taxation of income deemed to arise from transfers of right to receive interest from securities.
In force
813. Taxation of transactions associated with loans or credit.
In force
814. Taxation of income deemed to arise from transactions in certificates of deposit and assignable deposits.
In force
815. Taxation of income deemed to arise on certain sales of securities.
In force
816. Taxation of shares issued in place of cash dividends.
In force
817. Schemes to avoid liability to tax under Schedule F.
In force
817A. Restriction of relief for payments of interest.
In force
817B. Treatment of interest in certain circumstances.
In force
817C. Restriction on deductibility of certain interest.
Chapter 3 Mandatory Disclosure of Certain Transactions (ss. 817D-817R)
In force
817D. Interpretation and general (Chapter 3).
In force
817DA. References to 'specified description' - classes of transaction for purposes of that expression.
In force
817E. Duties of promoter.
In force
817F. Duty of person where promoter is outside the State.
In force
817G. Duty of person where there is no promoter.
In force
817H. Duty of person where legal professional privilege claimed.
In force
817HA. Duty of person who obtains tax advantage.
In force
817HB. Duty of Revenue Commissioners.
In force
817I. Pre-disclosure enquiry.
In force
817J. Legal professional privilege.
In force
817K. Supplemental information.
In force
817L. Duty of marketer to disclose.
In force
817M. Duty of promoter to provide client list.
In force
817N. Supplemental matters.
In force
817O. Penalties.
In force
817P. Appeal Commissioners.
In force
817Q. Regulations (Chapter 3).
In force
817R. Nomination of Revenue Officers.
Chapter 3A Implementation of Council Directive (EU) 2018/822 of 25 May 2018 [OJ No. L139, 5.6.2018, p.1] amending Directive 2011/16/EU as regards mandatory automatic exchange of information in the field of taxation in relation to reportable cross-border arrangements (ss. 817RA-817RH)
In force
817RA. Interpretation (Chapter 3A).
In force
817RB. Application of Chapter 3A.
In force
817RC. Duties of intermediary.
In force
817RD. Duties of relevant taxpayer.
In force
817RE. Duties of Revenue Commissioners.
In force
817REA. Revenue powers.
In force
817RF.Arrangements implemented before 1 July 2020.
In force
817RG. Exchange of information.
In force
817RH. Penalties.
Chapter 4 Payment notices and scheme participants (ss. 817S-817I)
In force
817S. Payment notices.
In force
817T. Payment notices and scheme participants.
In force
817RI. Specified arrangements
Chapter 5 Outbound payments defensive measures (ss. 817U-817Z)
In force
817U. Interpretation.
In force
817V. Payment of interest.
In force
817W. Payment of royalties.
In force
817X. Making of distribution.
In force
817Y. Reporting.
In force
817Z. Scope of application.
Part 34 Provisions Relating to the Residence of Individuals (ss. 818-825C)
In force
818. Interpretation (Part 34).
In force
819. Residence.
In force
820. Ordinary residence.
In force
821. Application of sections 17 and 18(1) and Chapter 1 of Part 3.
In force
822. Split year residence.
In force
823. Deduction for income earned outside the State.
In force
823A. Deduction for income earned in certain foreign states.
In force
824. Appeals.
Ceased
825. Residence treatment of donors of gifts to the State.
In force
825A. Reduction in income tax for certain income earned outside the State.
In force
825B. Repayment of tax where earnings not remitted.
In force
825C. Special assignee relief programme.
Part 35 Double Taxation Relief (ss. 826-835)
Chapter 1 Principal reliefs (ss. 826-829)
In force
826. Agreements for relief from double taxation.
In force
826A. Unilateral relief from double taxation.
In force
827. Application to corporation tax of arrangements made in relation to corporation profits tax under old law.
In force
828. Capital gains tax: double taxation relief.
In force
829. Treatment for double taxation relief purposes of foreign tax incentive reliefs.
Chapter 2 Miscellaneous (ss. 830-835)
In force
830. Relief to certain companies liable to foreign tax.
In force
831. Implementation of Council Directive No. 90/435/EEC concerning the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States.
In force
831A. Treatment of distributions to certain parent companies.
In force
832. Provisions in relation to Convention for reciprocal avoidance of double taxation in the State and the United Kingdom of income and capital gains.
Deleted
833. Convention with United States of America.
Deleted
834. Relief in respect of ships documented under laws of United States of America.
In force
835. Saver for arrangements made under section 362 of Income Tax Act, 1967.
Part 35A Transfer Pricing (ss. 835A-835HB)
In force
835A. Interpretation.
In force
835B. Meaning of associated.
In force
835C. Basic rules on transfer pricing.
In force
835D. Principles for construing rules in accordance with OECD Guidelines.
In force
835E. Modification of basic rules on transfer pricing for arrangements between qualifying persons
In force
835EA. Small or medium-sized enterprise.
Not yet in force
835F. Small or medium-sized enterprise.
In force
835G. Documentation and enquiries.
In force
835H. Elimination of double counting.
In force
835HA. Interaction with capital allowances provisions.
In force
835HB. Interaction with provisions dealing with chargeable gains.
Part 35B Implementation of Articles 7 and 8 of Council Directive (EU) 2016/1164 of 12 July 2016 (Controlled Foreign Companies) (ss. 835I-835Y)
Chapter 1 Interpretation (ss. 835I-835P)
In force
835I. Interpretation
In force
835J. Meaning of 'control'
In force
835K. Accounting periods
In force
835L. Application of Part to a controlled foreign company
In force
835M. Determination of residence
In force
835N. Adjustment to amount of foreign tax
In force
835O. Corresponding chargeable profits in the State
In force
835P. Corresponding corporation tax in the State
Chapter 2 Controlled foreign company charge (ss. 835Q-835S)
In force
835Q. Undistributed income
In force
835R. Controlled foreign company charge
In force
835S. Creditable tax
Chapter 3 Exemptions (ss. 835T-835YA)
In force
835T. Effective tax rate exemption
In force
835U. Low profit margin exemption
In force
835V. Low accounting profit exemption
In force
835W. Exempt period exemption
In force
835X. Relief for certain distributions
In force
835Y. Relief on certain disposals of shares or securities in a controlled foreign company
In force
835YA. Non-cooperative jurisdictions: modified application of sections 835T, 835U and 835V.
Part 35C Implementation of Council Directive (EU) 2016/1164 of 12 July 2016 as regards hybrid mismatches (ss. 835Z-835AX)
Chapter 1 Interpretation and general (Part 35C) (ss. 835Z-835AB)
In force
835Z. Interpretation (Part 35C)
In force
835AA. Associated enterprises
In force
835AB. Worldwide system of taxation
Chapter 2 Double deduction (ss. 835AC-835AD)
In force
835AC. Application of Chapter 2
In force
835AD. Double deduction mismatch outcome
Chapter 3 Permanent establishments (ss. 835AE-835AG)
In force
835AE. Application of Chapter 3
In force
835AF. Disregarded permanent establishment
In force
835AG. Permanent establishment deduction without inclusion mismatch outcome
Chapter 4 Financial instruments (ss. 835AH-835AJ)
In force
835AH. Interpretation (Chapter 4)
In force
835AI. Application of Chapter 4
In force
835AJ. Financial instrument deduction without inclusion mismatch outcome
Chapter 5 Hybrid entities (ss. 835AK-835AM)
In force
835AK. Application of Chapter 5
In force
835AL. Payment to hybrid entity deduction without inclusion mismatch outcome
In force
835AM. Payment by hybrid entity deduction without inclusion mismatch outcome
Chapter 6 Withholding tax (ss. 835AN-835AO)
In force
835AN. Application of Chapter 6
In force
835AO. Withholding tax mismatch outcome
Chapter 7 Tax residency mismatch (ss. 835AP-835AQ)
In force
835AP. Application of Chapter 7
In force
835AQ. Tax residency double deduction mismatch outcome
Chapter 8 Imported mismatch outcomes (ss. 835AR-835AS)
In force
835AR. Application of Chapter 8
In force
835AS. Imported mismatch outcome
Chapter 9 Structured arrangements (ss. 835AT-835AU)
In force
835AT. Application of Chapter 9
In force
835AU. Structured arrangements
Chapter 10 Carry forward (s. 835AV)
In force
835AV. Carry forward
Chapter 10A Reverse hybrid mismatches (ss. 835AVA-835AVD)
In force
835AVA. Interpretation (Chapter 10A)
In force
835AVB. Collective investment scheme
In force
835AVC. Application (Chapter 10A)
In force
835AVD. Reverse hybrid mismatch outcome
Chapter 11 Application of this Part (ss. 835AW-835AX)
In force
835AW. Scope of application
In force
835AX. Order of application
Part 35D Implementation of Council Directive (EU) 2016/1164 of 12 July 2016 as regards interest limitation (ss. 835AY-835AAO)
Chapter 1 Interpretation and general (Part 35D) (ss. 835AY-835AAA)
In force
835AY. Interpretation (Part 35D)
In force
835AZ. Relevant profit and loss.
In force
835AAA. Long-term public infrastructure projects
Chapter 2 Interest limitation (ss. 835AAB-835AAF)
In force
835AAB. Interpretation (Chapter 2).
In force
835AAC. Interest limitation
In force
835AAD. Carry forward of disallowable amount.
In force
835AAE. Carry forward of total spare capacity.
In force
835AAF. Reporting
Chapter 3 Group and equity ratio (ss. 835AAG-835AAJ)
In force
835AAG. Interpretation (Chapter 3).
In force
835AAH. Group ratio
In force
835AAI. Equity ratio.
In force
835AAJ. Election
Chapter 4 Application of this Part to interest groups (835AAK-835AAM)
In force
835AAK. Interpretation (Chapter 4)
In force
835AAL. Application of Part to interest group
In force
835AAM. Interest group reporting
Chapter 5 Application of this Part (835AAN-835AAO)
In force
835AAN. Scope of application
In force
835AAO. Order of application
Part 36 Miscellaneous Special Provisions (ss. 836-848A)
In force
836. Allowances for expenses of members of Oireachtas.
In force
837. Members of the clergy and ministers of religion.
In force
838. Special portfolio investment accounts.
In force
839. Limits to special investments.
In force
840. Business entertainment.
In force
840A. Interest on loans to defray money applied for certain purposes.
In force
841. Voluntary Health Insurance Board: restriction of certain losses and deemed disposal of certain assets.
In force
842. Replacement of harbour authorities by port companies.
In force
843. Capital allowances for buildings used for third level educational purposes.
In force
843A. Capital allowances for buildings used for certain childcare purposes.
In force
843B. Capital allowances for buildings used for the purposes of providing childcare services or a fitness centre to employees
In force
844. Companies carrying on mutual business or not carrying on a business.
In force
845. Corporation tax: treatment of tax-free income of non-resident banks, insurance businesses, etc.
In force
845A. Non-application of section 130 in the case of certain interest paid by banks.
In force
845B. Set-off of surplus advance corporation tax.
In force
845C. Treatment of Additional Tier 1 instruments.
In force
846. Tax-free securities: exclusion of interest on borrowed money.
In force
847. Tax relief for certain branch profits.
In force
847A. Donations to certain sports bodies.
In force
847B. Tax treatment of return of value on certain shares.
In force
847C. Tax treatment of return of value on certain shares where shareholders affected by postal delays.
Repealed
848. Designated charities: repayment of tax in respect of donations.
In force
848A. Donations to approved bodies.
Part 36A Special savings incentive accounts (ss. 848B-848U)
In force
848B. Interpretation.
In force
848C. Special savings incentive account.
In force
848D. Tax credits.
In force
848E. Payment of tax credit.
In force
848F. Declaration on commencement.
In force
848G. Acquisition of qualifying assets.
In force
848H. Termination of special savings incentive account.
In force
848I. Declaration on maturity.
In force
848J. Gain on maturity.
In force
848K. Gain on cessation.
In force
848L. Gain on withdrawal.
In force
848M. Taxation of gains.
In force
848N. Transfer of special savings incentive account.
In force
848O. Declaration on transfer.
In force
848P. Monthly returns.
In force
848Q. Annual returns.
In force
848QA. Other returns.
In force
848R. Registration etc.
In force
848S. Regulations.
In force
848T. Offences.
In force
848U. Disclosure of information.
Part 36B Pensions: incentive tax credits (ss. 848V-848AG)
In force
848V. Interpretation (Part 36B).
In force
848W. Transfer of funds on maturity of SSIA.
In force
848X. Declaration.
In force
848Y. Entitlement to pension tax credit.
In force
848Z. Tax credits.
In force
848AA. Payment of tax credits.
In force
848AB. Monthly return.
In force
848ABA. Withdrawal of tax credits.
In force
848AC. Other returns.
In force
848AD. Registration and audit of administrators.
In force
848AE. Regulations (Part 36B).
In force
848AF. Offences (Part 36B).
In force
848AG. Retention of declarations.