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| | 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. |
| | Draft Chapter 2E Automatic Enrolment Retirement Savings System (Draft ss. 787AE-787AI) |
Draft | Draft 787AE. Interpretation (Chapter 2E) |
Draft | Draft 787AF. Allowance to employer |
Draft | Draft 787AG. Repayments to employer |
Draft | Draft 787AH. Exemption of AE provider schemes |
Draft | Draft 787AI. Taxation of payments from automatic enrolment retirement savings system |
| | 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. |
Draft | Draft 826B. |
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. |
Draft | Draft 831B. Participation exemption for certain foreign distributions |
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. |
Draft | Draft 835DA. OECD Pillar One - Amount B |
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. |
Draft | Draft 847AA. Deduction for donations to National Governing 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. |
