|
|
| | Part 37 Administration (ss. 849-875) |
In force | 849. Taxes under care and management of Revenue Commissioners. |
Deleted | 850. Appeal Commissioners. |
In force | 851. Collector-General. |
In force | 851A. Confidentiality of taxpayer information. |
In force | 851B. Use of, and access to, taxpayer information |
In force | 852. Inspectors of taxes. |
Deleted | 853. Governor and directors of Bank of Ireland. |
Deleted | 854. Appointment of persons for purposes of assessment of certain public offices. |
Deleted | 855. Declaration to be made by Commissioners. |
In force | 856. Disqualification of Commissioners in cases of personal interest. |
Deleted | 857. Declarations on taking office. |
In force | 858. Evidence of authorisation. |
In force | 859. Anonymity of authorised officers in relation to certain matters. |
In force | 860. Administration of oaths. |
In force | 861. Documents to be in accordance with form prescribed by Revenue Commissioners. |
In force | 862. Exercise of powers, etc. of Minister for Finance under Tax Acts. |
In force | 863. Loss, destruction or damage of assessments and other documents. |
In force | 864. Making of claims, etc. |
In force | 864A. Electronic claims. |
In force | 865. Repayment of tax. |
In force | 865A. Interest on repayments. |
In force | 865B. No offset where repayment prohibited. |
In force | 866. Rules as to delivery of statements. |
In force | 867. Amendment of statutory forms. |
In force | 868. Execution of warrants. |
In force | 869. Delivery, service and evidence of notices and forms. |
In force | 870. Effect of want of form, error, etc. on assessments, charges, warrants and other proceedings. |
In force | 871. Power to combine certain returns and assessments. |
In force | 872. Use of information relating to other taxes and duties. |
In force | 873. Proof that person is a Commissioner or officer. |
In force | 874. Limitation of penalties on officers employed in execution of Tax Acts and Capital Gains Tax Acts. |
In force | 874A. Prescribing of forms, etc. |
Repealed | 875. Exemption of appraisements and valuations from stamp duty. |
| | Part 38 Returns of income and gains, other obligations and returns, and revenue powers (ss. 876-917N) |
| | Chapter 1 Income tax: returns of income (ss. 876-881) |
In force | 876. Notice of liability to income tax. |
In force | 877. Returns by persons chargeable. |
In force | 878. Persons acting for incapacitated persons and non-residents. |
In force | 879. Returns of income. |
In force | 880. Partnership returns. |
In force | 881. Returns by married persons. |
| | Chapter 2 Corporation tax: returns of profits (ss. 882-884) |
In force | 882. Particulars to be supplied by new companies. |
In force | 883. Notice of liability to corporation tax. |
In force | 884. Returns of profits. |
| | Chapter 3 Other obligations and returns (ss. 885-898A) |
In force | 885. Obligation to show tax reference number on receipts. |
In force | 886. Obligation to keep certain records. |
In force | 886A. Retention and inspection of records in relation to claims by individuals. |
In force | 887. Use of electronic data processing. |
In force | 888. Returns, etc. by lessors, lessees and agents. |
In force | 889. Returns of fees, commissions, etc. paid by certain persons. |
In force | 890. Returns by persons in receipt of income belonging to others. |
In force | 891. Returns of interest paid or credited without deduction of tax. |
In force | 891A. Returns of interest paid to non-residents. |
In force | 891B. Returns of certain payments made by certain persons. |
In force | 891C. Returns of certain information by investment undertakings. |
In force | 891D. Returns of payment transactions by payment settlers. |
In force | 891DA. Returns of certain payment card transactions by payment card providers |
In force | 891E. Implementation of the Agreement to Improve Tax Compliance and Provide for Reporting and Exchange of Information concerning Tax Matters (United States of America) Order 2013. |
In force | 891F. Returns of certain information by financial institutions. |
In force | 891G. Implementation of Council Directive 2014/107/EU of 9 December 2014 amending Directive 2011/16/EU as regards mandatory automatic exchange of information in the field of taxation. |
In force | 891GA. Disclosure of certain information for the purposes of administrative cooperation in the field of taxation |
In force | 891H. Country-by-country reporting. |
In force | 891I. Implementation of Article 1(8) of Council Directive (EU) 2021/514 of 22 March 2021 amending Directive 2011/16/EU as regards mandatory automatic exchange of information in the field of taxation in relation to platform operators |
In force | 891J. Return of certain information by Reporting Platform Operators |
In force | 891K. Implementation of Council Directive (EU) 2021/514 of 22 March 2021 amending Directive 2011/16/EU on administrative cooperation in the field of taxation in relation to presence requests |
In force | 891L. Implementation of Council Directive (EU) 2021/514 of 22 March 2021 amending Directive 2011/16/EU on administrative cooperation in the field of taxation in relation to joint audits. |
In force | 892. Returns by nominee holders of securities. |
Deleted | 893. Returns by certain intermediaries in relation to UCITS. |
In force | 894. Returns of certain information by third parties. |
In force | 894A. Returns by third parties in relation to personal reliefs. |
In force | 895. Returns in relation to foreign accounts. |
In force | 896. Returns in relation to certain offshore products. |
In force | 896A. Returns in relation to settlements and trustees. |
In force | 896B. Provision of information by Commission for Taxi Regulation. |
In force | 896C. |
In force | 897. Returns of employees' emoluments, etc. |
In force | 897A. Returns by employers in relation to pension products. |
In force | 897B. Returns of information in respect of awards of shares to directors and employees. |
In force | 897C. Returns by employers in relation to reportable benefits. |
In force | 898. Returns of copies of rates and production of certain valuations. |
In force | 898A. Format of returns etc. |
| | Chapter 3A Implementation of Council Directive 2003/48/EC of 3 June 2003 on taxation of savings income in the form of interest payments (ss. 898B-898S) |
In force | 898B. Interpretation (Chapter 3A). |
In force | 898C. Beneficial owner. |
In force | 898D. Paying agent and residual entity. |
In force | 898E. Interest payment. |
In force | 898F. Obligations of paying agents where contractual relations entered into before 1 January 2004. |
In force | 898G. Obligations of paying agents in other contractual relations entered into. |
In force | 898H. Returns of interest payments made to or secured for beneficial owners. |
In force | 898I. Returns of interest payments to residual entities. |
In force | 898J. Exchange of information between Member States. |
Ceased | 898K. Special arrangements for certain securities. |
In force | 898L. Certificate for the purposes of Article 13.2 of the Directive. |
In force | 898M. Credit for withholding tax. |
In force | 898N. Audit. |
In force | 898O. Penalty for failure to make returns, etc. |
In force | 898P. Arrangements with third countries and dependent and associated territories of Member States. |
In force | 898Q. Miscellaneous and supplemental. |
In force | 898R. Commencement (Chapter 3A). |
In force | 898S. Cessation |
| | Chapter 4 Revenue powers (ss. 899-912B) |
In force | 899. Inspector's right to make enquiries. |
In force | 900. Power to call for production of books, information, etc. |
In force | 901. Application to High Court: production of books, information, etc. |
In force | 902. Information to be furnished by third party: request of an authorised officer |
In force | 902A. Application to High Court: information from third party. |
In force | 902B. Powers of inspection: life policies. |
In force | 903. Power of inspection: PAYE. |
In force | 904. Power of inspection: tax deduction from payments to certain subcontractors. |
In force | 904A. Power of inspection: returns and collection of appropriate tax. |
In force | 904B. Report to Committee of Public Accounts: publication etc. |
In force | 904C. Power of inspection (returns and collection of appropriate tax): assurance companies. |
In force | 904D. Power of inspection (returns and collection of appropriate tax): investment undertakings. |
In force | 904E. Power of inspection: claims by authorised insurers. |
In force | 904F. Power of inspection: claims by qualifying lenders. |
In force | 904G. Power of inspection: claims by qualifying insurers. |
In force | 904H. Power of inspection: qualifying savings managers. |
In force | 904I. Power of inspection: returns and collection of dividend withholding tax. |
In force | 904J. Power of inspection: tax deduction from payments in respect of professional services by certain persons. |
In force | 904K. Power of inspection: notices of attachment. |
In force | 905. Inspection of documents and records. |
In force | 906. Authorised officers and Garda SÃochána. |
In force | 906A. Information to be furnished by financial institutions. |
In force | 907. Application to Appeal Commissioners: information from financial institutions. |
In force | 907A. Application to Appeal Commissioners: information from third party. |
In force | 908. Application to High Court seeking order requiring information: financial institutions. |
In force | 908A. Revenue offence: power to obtain information from financial institutions. |
In force | 908B. Application to High Court seeking order requiring information: associated institutions. |
In force | 908C. Search warrants. |
In force | 908D. Order to produce evidential material. |
In force | 908E. Order to produce documents or provide information. |
In force | 908F. Privileged legal material. |
In force | 909. Power to require return of property. |
In force | 910. Power to obtain information from Minister of the Government. |
In force | 911. Valuation of assets. |
In force | 912. Computer documents and records. |
In force | 912A. Information for tax authorities in other territories. |
In force | 912B. Questioning of suspects in Garda SÃÂochána custody in certain circumstances. |
| | Chapter 5 Capital gains tax: returns, information, etc. (ss. 913-917C) |
In force | 913. Application of income tax provisions relating to returns, etc. |
In force | 914. Returns by issuing houses, stockbrokers, auctioneers, etc. |
In force | 915. Returns by nominee shareholders. |
In force | 916. Returns by party to a settlement. |
In force | 917. Returns relating to non-resident companies and trusts. |
In force | 917A. Return of property transfers to non-resident trustees. |
In force | 917B. Return by settlor in relation to non-resident trustees. |
In force | 917C. Return by certain trustees. |
| | Chapter 6 Electronic transmission of returns of income, profits, etc., and of other Revenue returns (ss. 917D-917N) |
In force | 917D. Interpretation (Chapter 6). |
In force | 917E. Application. |
In force | 917EA. Mandatory electronic filing and payment of tax. |
In force | 917F. Electronic transmission of returns. |
In force | 917G. Approved persons. |
In force | 917H. Approved transmissions. |
Deleted | 917I. Digital signatures. |
In force | 917J. Acknowledgement of electronic transmissions. |
In force | 917K. Hard copies. |
In force | 917L. Exercise of powers. |
In force | 917M. Proceedings. |
In force | 917N. Miscellaneous. |
| | Part 39 Assessments (ss. 918-931) |
| | Chapter 1 Income tax and corporation tax (ss. 918-928) |
Deleted | 918. Making of assessments under Schedules C, D, E and F. |
Deleted | 919. Assessments to corporation tax. |
Deleted | 920. Granting of allowances and reliefs. |
Deleted | 921. Aggregation of assessments. |
Deleted | 922. Assessment in absence of return. |
Deleted | 923. Function of certain assessors. |
Deleted | 924. Additional assessments. |
Deleted | 925. Special rules relating to assessments under Schedule E. |
Deleted | 926. Estimation of certain amounts. |
Partially deleted | 927. Rectification of excessive set-off, etc. of tax credit. |
Deleted | 928. Transmission to Collector-General of particulars of sums to be collected. |
| | Chapter 2 Provision against double assessment and relief for error or mistake (ss. 929-930) |
Deleted | 929. Double assessment. |
Deleted | 930. Error or mistake. |
| | Chapter 3 Capital gains tax (s. 931) |
Deleted | 931. Making of assessments and application of income tax assessment provisions. |
| | Part 40 Appeals (ss. 932-949) |
| | Chapter 1 Appeals against income tax and corporation tax assessments (ss. 932-944A) |
In force | 932. Prohibition on alteration of assessment except on appeal. |
In force | 933. Appeals against assessment. |
In force | 934. Procedure on appeals. |
In force | 935. Power to issue precepts. |
In force | 936. Objection by inspector or other officer to schedules. |
In force | 937. Confirmation and amendment of assessments. |
In force | 938. Questions as to assessments or schedules. |
In force | 939. Summoning and examination of witnesses. |
In force | 940. Determination of liability in cases of default. |
In force | 941. Statement of case for High Court. |
In force | 942. Appeals to Circuit Court. |
In force | 943. Extension of section 941. |
In force | 944. Communication of decision of Appeal Commissioners. |
In force | 944A. Publication of determinations of Appeal Commissioners. |
| | Chapter 2 Appeals against capital gains tax assessments (ss. 945-946) |
In force | 945. Appeals against assessments. |
In force | 946. Regulations with respect to appeals. |
| | Chapter 3 Miscellaneous (ss. 947-949) |
In force | 947. Appeals against determination under sections 98 to 100. |
In force | 948. Appeals against amount of income tax deducted under Schedule E. |
In force | 949. Appeals against determinations of certain claims, etc. |
| | Part 40A Appeals to Appeals Commissioners (ss. 949A-949AX) |
| | Chapter 1 Interpretation and General (ss. 949A-949H) |
In force | 949A. Interpretation |
In force | 949B. Delegation of acts and functions of the Revenue Commissioners |
In force | 949C. Electronic means |
In force | 949D. Persons acting under authority |
In force | 949E. Directions |
In force | 949F. Joining of additional parties to appeal |
In force | 949G. Withdrawal and dismissal of appeals |
In force | 949H. Flexible proceedings |
| | Chapter 2 Making and acceptance of appeals (ss. 949I-949P) |
In force | 949I. Notice of appeal |
In force | 949J. Valid appeal and references in this Part to acceptance of an appeal |
In force | 949K. Notification of appeal to Revenue Commissioners |
In force | 949L. Objection by Revenue Commissioners |
In force | 949M. Acceptance of an appeal |
In force | 949N. Refusal to accept an appeal |
In force | 949O. Late appeals |
In force | 949P. Effect of enforcement action for collection of tax |
| | Chapter 3 Pre-hearing proceedings (ss. 949Q-949W) |
In force | 949Q. Statement of case |
In force | 949R. Exchange of statement of case |
In force | 949S. Outline of arguments |
In force | 949T. Case management conference |
In force | 949U. Adjudication without a hearing |
In force | 949V. Settlement of appeal by agreement |
In force | 949W. Staying proceedings |
| | Chapter 4 Hearings (ss. 949X-949AF) |
In force | 949X. Time and place for hearing |
In force | 949Y. Public hearings |
In force | 949Z. Exclusion from hearings |
In force | 949AA. Parties' attendance at hearings |
In force | 949AB. Parties' representatives |
In force | 949AC. Evidence |
In force | 949AD. Oath |
In force | 949AE. Summoning and examination of witnesses |
In force | 949AF. Oral determinations |
| | Chapter 5 Determinations (ss. 949AG-949AO) |
Deleted | 949AG. Appeal Commissioners to have regard to same matters as Revenue Commissioners |
In force | 949AH. Mode of proceeding if appeal adjudicated on by way of a hearing |
In force | 949AI. Incomplete information |
In force | 949AJ. Determinations and their notification |
In force | 949AK. Determinations in relation to assessments |
In force | 949AL. Determinations other than in relation to assessments |
In force | 949AM. Revenue Commissioners to give effect to determinations |
In force | 949AN. Appeals raising common or related issues |
In force | 949AO. Publication of determinations |
| | Chapter 6 Appealing determinations of the Appeal Commissioners (ss. 949AP-AT) |
In force | 949AP. Appealing against determinations |
In force | 949AQ. Case stated for High Court |
In force | 949AR. Determinations of High Court |
In force | 949AS. Appeal to Court of Appeal |
In force | 949AT. Revenue Commissioners to give effect to decisions of High Court, Court of Appeal and Supreme Court |
| | Chapter 7 Penalties and Sanctions (ss. 949AU-AV) |
In force | 949AU. Summoning and examination of witnesses |
In force | 949AV. Dismissal of an appeal |
| | Chapter 8 Appeal Commissioner vacating office before completion of appeal (ss. 949AW-AX) |
In force | 949AW. Appeal Commissioner vacating office: prior to determination |
In force | 949AX. Appeal Commissioner vacating office: prior to completion and signing of case stated |
| | Part 41 Self Assessment (ss. 950-959) |
Deleted | 950. Interpretation (Part 41). |
Deleted | 951. Obligation to make a return. |
Deleted | 952. Obligation to pay preliminary tax. |
Deleted | 953. Notices of preliminary tax. |
Deleted | 954. Making of assessments. |
Deleted | 955. Amendment of and time limit for assessments. |
Deleted | 956. Inspector's right to make enquiries and amend assessments. |
Deleted | 957. Appeals. |
Deleted | 958. Date for payment of tax. |
Deleted | 959. Miscellaneous (Part 41). |
| | Part 41A Assessing Rules Including Rules for Self Assessment (ss. 959A-959AW) |
| | Chapter 1 Interpretation (Part 41A) (ss. 959A-959B) |
In force | 959A. Interpretation. |
In force | 959B. Supplemental interpretation provisions. |
| | Chapter 2 Assessments: General Rules (ss. 959C-959H) |
In force | 959C. Making of assessments: general rules. |
In force | 959D. Record of assessments and generation of notices by electronic means. |
In force | 959E. Notice of assessment by Revenue officer. |
In force | 959F. Double assessment. |
In force | 959G. Transmission to Collector-General of particulars of sums to be collected. |
In force | 959H. Amended assessment and notice of amended assessment. |
| | Chapter 3 Chargeable Persons: Returns (ss. 959I-959Q) |
In force | 959I. Obligation to make a return. |
In force | 959J. Requirements for returns for income tax and capital gains tax purposes. |
In force | 959K. Requirements for returns for corporation tax purposes. |
In force | 959L. Delivery of return by person acting under authority. |
In force | 959M. Delivery of return by precedent partner. |
In force | 959N. Exclusion from obligation to deliver a return. |
In force | 959O. Failure to deliver a return. |
In force | 959P. Expression of doubt. |
In force | 959Q. Miscellaneous (Chapter 3). |
| | Chapter 4 Chargeable Persons: Self Assessments (ss. 959R-959X) |
In force | 959R. Inclusion of self assessment in return. |
In force | 959S. Option for self assessment to be made by Revenue. |
In force | 959T. Self assessment by person acting under authority. |
In force | 959U. Self assessment by Revenue officer in relation to chargeable person. |
In force | 959V. Amendment by chargeable person of return and of self assessment in return. |
In force | 959W. Making of self assessment in accordance with return. |
In force | 959X. Penalty for failure to make or amend self assessment. |
| | Chapter 5 Revenue Assessments and Enquiries and Related Time Limits (ss. 959Y-959AE) |
In force | 959Y. Chargeable persons and other persons: assessment made or amended by Revenue officer. |
In force | 959Z. Right of Revenue officer to make enquiries. |
In force | 959AA. Chargeable persons: time limit on assessment made or amended by Revenue officer. |
In force | 959AB. Persons other than chargeable persons: time limit on Revenue assessment and amended assessment. |
In force | 959AC. Chargeable persons: Revenue assessment and amendment of assessments in absence of return, etc. |
In force | 959AD. Chargeable persons and other persons: Revenue assessment and amendment of assessments where there is fraud or neglect. |
In force | 959AE. Other Revenue assessments and miscellaneous matters. |
| | Chapter 6 Appeals (ss. 959AF-959AL) |
In force | 959AF. Appeals in relation to assessments. |
In force | 959AG. Chargeable persons: no appeal against self assessment. |
In force | 959AH. Chargeable persons: requirement to submit return and pay tax. |
In force | 959AI. Chargeable persons and other persons: no appeal against agreed amounts. |
In force | 959AJ. Appeals against time limits for making enquiries and taking actions. |
In force | 959AK. Appeals against amended assessments and provisions concerning preliminary matters. |
In force | 959AL. Persons other than chargeable persons: other rules. |
| | Chapter 7 Chargeable Persons: Preliminary Tax and Dates for Payment of Tax (ss. 959AM-959AV) |
In force | 959AM. Interpretation and miscellaneous (Chapter 7). |
In force | 959AN. Obligation to pay preliminary tax. |
In force | 959AO. Date for payment of income tax. |
In force | 959AP. Payment of preliminary tax by direct debit. |
In force | 959AQ. Date for payment of capital gains tax. |
In force | 959AR. Date for payment of corporation tax: companies other than with relevant accounting periods. |
In force | 959AS. Date for payment of corporation tax: companies with relevant accounting periods. |
In force | 959AT. Date for payment of corporation tax: groups. |
In force | 959AU. Date for payment of tax: amended assessments. |
In force | 959AV. Date for payment of tax: determination of an appeal. |
| | Chapter 8 Miscellaneous provisions (s. 959AW) |
In force | 959AW. Mutual agreement procedures. |
| | Part 42 Collection and Recovery (ss. 960-1006B) |
| | Chapter 1 Income tax (ss. 960-972) |
In force | 960. Date for payment of income tax other than under self assessment. |
Repealed | 961. Issue of demand notes and receipts. |
Repealed | 962. Recovery by sheriff or county registrar. |
Repealed | 963. Power of Collector-General and authorised officer to sue in Circuit Court or District Court. |
Repealed | 964. Continuance of pending proceedings. |
Repealed | 965. Evidence in proceedings in Circuit Court or District Court for recovery of income tax. |
Repealed | 966. High Court proceedings. |
Repealed | 967. Evidence of electronic transmission of particulars of income tax to be collected in proceedings for recovery of tax. |
Repealed | 968. Judgments for recovery of income tax. |
Repealed | 969. Duration of imprisonment for non-payment of income tax. |
Repealed | 970. Recovery of income tax charged on profits not distrainable. |
Repealed | 971. Priority of income tax debts over other debts. |
Repealed | 972. Duty of employer as to income tax payable by employees. |
| | Chapter 1A Interpretation (ss. 960A-960B) |
In force | 960A. Interpretation. |
In force | 960B. Discharge of Revenue Commissioners' and Collector-General's functions |
| | Chapter 1B Collection of tax, etc. (ss. 960C-960H) |
In force | 960C. Tax to be due and payable to Revenue Commissioners. |
In force | 960D. Tax to be debt due to Minister for Finance. |
In force | 960E. Collection of tax, issue of demands, etc. |
In force | 960EA. Payment of tax by relevant payment methods. |
In force | 960F. Moneys received for capital acquisitions tax and stamp duties and not appropriated to be recoverable. |
In force | 960G. Duty of taxpayer to identify liability against which payment to be set, etc. |
In force | 960GA. Repayment or refund of payment made in excess of liability to tax assessed by taxpayer |
In force | 960H. Offset between taxes. |
| | Chapter 1C Recovery provisions, evidential rules, etc. (ss. 960I-960Q) |
In force | 960I. Recovery of tax by way of civil proceedings. |
In force | 960J. Evidential and procedural rules. |
In force | 960K. Judgments for recovery of tax. |
In force | 960L. Recovery by sheriff or county registrar. |
In force | 960M. Taking by Collector-General of proceedings in bankruptcy. |
In force | 960N. Continuance of pending proceedings and evidence in proceedings. |
In force | 960O. Winding-up of companies: priority for taxes. |
In force | 960P. Bankruptcy: priority for taxes. |
In force | 960Q. Recovery of amounts received by a person following the lodgement of an incorrect account, etc. |
| | Chapter 1D Power to require statement of affairs, security, etc. (ss. 960R-960S) |
In force | 960R. Power to require statement of affairs, security, etc. |
In force | 960S. Security for certain taxes. |
| | Chapter 2 Corporation tax (ss. 973-975) |
Repealed | 973. Collection of corporation tax. |
Repealed | 974. Priority for corporation tax. |
Repealed | 975. Application of sections 964(2), 980(8) and 981 for purposes of corporation tax. |
| | Chapter 3 Capital gains tax (ss. 976-982) |
Repealed | 976. Collection of capital gains tax. |
In force | 977. Recovery of capital gains tax from shareholder. |
In force | 978. Gifts: recovery of capital gains tax from donee. |
In force | 979. Time for payment of capital gains tax assessed under sections 977(3) or 978(2) and (3). |
In force | 980. Deduction from consideration on disposal of certain assets. |
In force | 981. Payment by instalments where consideration due after time of disposal. |
Repealed | 982. Preferential payment. |
| | Chapter 4 Collection and recovery of income tax on certain emoluments (PAYE system) (ss. 983-997A) |
In force | 983. Interpretation (Chapter 4). |
In force | 984. Application. |
In force | 984A. Electronic system. |
In force | 984B. Liability for payment of deduction. |
In force | 985. Method of collection. |
In force | 985A. Application of section 985 to certain perquisites, etc. |
In force | 985B. PAYE settlement agreements. |
In force | 985C. PAYE: payment by intermediary. |
In force | 985D. PAYE: employee of non-resident employer, etc. |
In force | 985E. PAYE: employment not wholly exercised in State. |
In force | 985F. PAYE: mobile workforce. |
In force | 985G. Return by employer. |
In force | 985H. Exceptional circumstances. |
In force | 986. Regulations. |
In force | 986A. Payment made without deduction of income tax. |
In force | 987. Penalties for breach of regulations. |
In force | 988. Registration of certain persons as employers and requirement to send certain notifications. |
In force | 988A. Register of employees. |
Deleted | 989. Estimation of tax due for income tax months. |
In force | 990. Assessment of tax due. |
In force | 990A. Generation of assessments by electronic, photographic or other process. |
In force | 991. Interest. |
In force | 991A. Payment of tax by direct debit. |
In force | 991B. Covid-19: special warehousing and interest provisions. |
Deleted | 992. Appeals against estimates under section 989 or 990. |
Repealed | 993. Recovery of tax. |
Repealed | 994. Priority in bankruptcy, etc. of certain amounts. |
Repealed | 995. Priority in winding up of certain amounts. |
In force | 996. Treatment for tax purposes of certain unpaid remuneration. |
In force | 997. Supplementary provisions (Chapter 4). |
In force | 997A. Credit in respect of tax deducted from emoluments of certain directors. |
| | Chapter 5 Miscellaneous provisions (ss. 998-1006B) |
Repealed | 998. Recovery of moneys due. |
Repealed | 999. Taking by Collector-General of proceedings in bankruptcy. |
Repealed | 1000. Priority in bankruptcy, winding up, etc. for sums recovered or deducted under sections 531, 989 or 990. |
In force | 1001. Liability to tax, etc. of holder of fixed charge on book debts of company. |
In force | 1002. Deduction from payments due to defaulters of amounts due in relation to tax. |
In force | 1003. Payment of tax by means of donation of heritage items. |
In force | 1003A. Payment of tax by means of donation of heritage property to an Irish heritage trust. |
In force | 1004. Unremittable income. |
In force | 1005. Unremittable gains. |
In force | 1006. Poundage and certain other fees due to sheriffs or county registrars. |
Repealed | 1006A. Offset between taxes. |
Repealed | 1006B. Appropriation of payments. |
| | Part 43 Partnerships and European Economic Interest Groupings (EEIG) (ss. 1007-1014) |
In force | 1007. Interpretation (Part 43). |
In force | 1008. Separate assessment of partners. |
In force | 1008A. Medical practitioners operating in partnership |
In force | 1009. Partnerships involving companies. |
In force | 1010. Capital allowances and balancing charges in partnership cases. |
In force | 1011. Provision as to charges under section 757. |
In force | 1012. Modification of provisions as to appeals. |
In force | 1013. Limited partnerships. |
In force | 1014. Tax treatment of profits, losses and capital gains arising from activities of a European Economic Interest Grouping (EEIG). |
| | Part 44 Married, Separated and Divorced Persons (ss. 1015-1031) |
| | Chapter 1 Income tax (ss. 1015-1027) |
In force | 1015. Interpretation (Chapter 1). |
In force | 1016. Assessment as single persons. |
In force | 1017. Assessment of husband in respect of income of both spouses. |
In force | 1018. Election for assessment under section 1017. |
In force | 1019. Assessment of wife in respect of income of both spouses. |
In force | 1020. Special provisions relating to year of marriage. |
In force | 1021. Repayment of tax in case of certain husbands and wives. |
In force | 1022. Special provisions relating to tax on wife's income. |
In force | 1023. Application for separate assessments. |
In force | 1024. Method of apportioning reliefs and charging tax in cases of separate assessments. |
In force | 1025. Maintenance in case of separated spouses. |
In force | 1026. Separated and divorced persons: adaptation of provisions relating to married persons. |
In force | 1027. Payments pursuant to certain orders under Judicial Separation and Family Law Reform Act, 1989, Family Law Act, 1995, and Family Law (Divorce) Act, 1996, to be made without deduction of income tax. |
| | Chapter 2 Capital gains tax (ss. 1028-1031) |
In force | 1028. Married persons. |
In force | 1029. Application of section 1022 for purposes of capital gains tax. |
In force | 1030. Separated spouses: transfers of assets. |
In force | 1031. Divorced persons: transfers of assets. |
| | Part 44A Tax Treatment of Civil Partnerships (ss. 1031A-1031O) |
| | Chapter 1 Income Tax (ss. 1031A-1031K) |
In force | 1031A. Interpretation (Chapter 1). |
In force | 1031B. Assessment as single persons. |
In force | 1031C. Assessment of nominated civil partner in respect of income of both civil partners. |
In force | 1031D. Election for assessment under section 1031C. |
In force | 1031E. Special provisions relating to year of registration of civil partnership. |
In force | 1031F. Repayment of tax in case of certain civil partners. |
In force | 1031G. Special provisions relating to tax on individual's civil partner's income. |
In force | 1031H. Application for separate assessments. |
In force | 1031I. Method of apportioning reliefs and charging tax in cases of separate assessments. |
In force | 1031J. Maintenance of civil partners living apart. |
In force | 1031K. Dissolution or annulment of civil partnerships: adaptation of provisions relating to civil partners. |
| | Chapter 2 Capital Gains Tax (ss. 1031L-1031O) |
In force | 1031L. Interpretation (Chapter 2). |
In force | 1031M. Civil partners. |
In force | 1031N. Application of section 1031G for purposes of capital gains tax. |
In force | 1031O. Transfers of assets where civil partnership dissolved. |
| | Part 44B Tax Treatment of Cohabitants (ss. 1031P-1031R) |
| | Chapter 1 Income Tax (ss. 1031P-1031Q) |
In force | 1031P. Interpretation (Chapter 1). |
In force | 1031Q. Maintenance where relationship between cohabitants ends. |
| | Chapter 2 Capital Gains Tax (s. 1031R) |
In force | 1031R. Transfers of assets where relationship between cohabitants ends. |
| | Part 45 Charging and Assessing of Non-Residents (ss. 1032-1043) |
| | Chapter 1 Income tax and corporation tax (ss. 1032-1041) |
In force | 1032. Restrictions on certain reliefs. |
Repealed | 1033. Entitlement to tax credit in respect of distributions. |
In force | 1034. Assessment. |
In force | 1035. Profits from agencies, etc. |
In force | 1035A. Relieving provision to section 1035. |
In force | 1036. Control over residents. |
In force | 1037. Charge on percentage of turnover. |
In force | 1038. Merchanting profit. |
In force | 1039. Restrictions on chargeability. |
In force | 1040. Application of sections 1034 to 1039 for purposes of corporation tax. |
In force | 1041. Rents payable to non-residents. |
| | Chapter 2 Capital gains tax (ss. 1042-1043) |
In force | 1042. Charging and assessment of persons not resident or ordinarily resident: modification of general rules. |
In force | 1043. Application of sections 1034 and 1035 for purposes of capital gains tax. |
| | Part 46 Persons Chargeable in a Representative Capacity (ss. 1044-1051) |
| | Chapter 1 Income tax and corporation tax (ss. 1044-1050) |
In force | 1044. Bodies of persons. |
In force | 1045. Trustees, guardians and committees. |
In force | 1046. Liability of trustees, etc. |
In force | 1047. Liability of parents, guardians, executors and administrators. |
In force | 1048. Assessment of executors and administrators. |
In force | 1049. Receivers appointed by court. |
In force | 1050. Protection for trustees, agents and receivers. |
| | Chapter 2 Capital gains tax (s. 1051) |
In force | 1051. Application of Chapter 1 for purposes of capital gains tax. |
| | Part 47 Penalties, Revenue Offences, Interest on Overdue Tax and Other Sanctions (ss. 1052-1086) |
| | Chapter 1 Income tax and corporation tax penalties (ss. 1052-1070) |
In force | 1052. Penalties for failure to make certain returns, etc. |
Ceased | 1053. Penalty for fraudulently or negligently making incorrect returns, etc. |
In force | 1054. Penalties in the case of a secretary of a body of persons. |
In force | 1055. Penalty for assisting in making incorrect returns, etc. |
In force | 1056. Penalty for false statement made to obtain allowance. |
Ceased | 1057. Fine for obstruction of officers in execution of duties. |
In force | 1058. Refusal to allow deduction of tax. |
In force | 1059. Power to add penalties to assessments. |
Ceased | 1060. Proceedings against executor or administrator. |
Ceased | 1061. Recovery of penalties. |
In force | 1062. Proceedings where penalty recoverable cannot be definitely ascertained. |
In force | 1063. Time limit for recovery of fines and penalties. |
In force | 1064. Time for certain summary proceedings. |
In force | 1065. Mitigation and application of fines and penalties. |
In force | 1066. False evidence: punishment as for perjury. |
In force | 1067. Admissibility of statements and documents in criminal and tax proceedings. |
In force | 1068. Failure to act within required time. |
In force | 1069. Evidence of income. |
In force | 1070. Saving for criminal proceedings. |
| | Chapter 2 Other corporation tax penalties (ss. 1071-1076) |
In force | 1071. Penalties for failure to make certain returns. |
Ceased | 1072. Penalties for fraudulently or negligently making incorrect returns, etc. |
In force | 1073. Penalties for failure to furnish particulars required to be supplied by new companies. |
In force | 1074. Penalties for failure to give notice of liability to corporation tax. |
In force | 1075. Penalties for failure to furnish certain information and for incorrect information. |
In force | 1076. Supplementary provisions (Chapter 2). |
| | Chapter 3 Capital gains tax penalties (s. 1077) |
In force | 1077. Penalties for failure to make returns, etc. and for deliberately or carelessly making incorrect returns. |
| | Chapter 3A Determination of Penalties and Recovery of Penalties (ss. 1077A-1077D) |
In force | 1077A. Interpretation (Chapter 3A). |
In force | 1077B. Penalty notifications and determinations. |
In force | 1077C. Recovery of penalties. |
In force | 1077D. Proceedings against executor, administrator or estate. |
| | Chapter 3B Income Tax, Corporation Tax and Capital Gains Tax: Penalties for false returns, etc. (ss. 1077E-1077F) |
In force | 1077E. Penalty for deliberately or carelessly making incorrect returns, etc. |
In force | 1077F. Penalty for deliberately or carelessly making incorrect returns or failing to make certain returns, etc. |
| | Chapter 4 Revenue offences (ss. 1078-1079) |
In force | 1078. Revenue offences. |
In force | 1078A. Concealing facts disclosed by documents. |
In force | 1078B. Presumptions. |
In force | 1078C. Provision of information to juries. |
In force | 1079. Duties of relevant person in relation to certain revenue offences. |
| | Chapter 5 Interest on overdue tax (ss. 1080-1083) |
In force | 1080. Interest on overdue income tax, corporation tax and capital gains tax. |
In force | 1080A. Interest on overdue tax - supplementary provision. |
In force | 1080B. Covid-19: special warehousing and interest provisions (income tax). |
In force | 1080C. Covid-19: interest charge on relevant person under section 1080B. |
In force | 1081. Effect on interest of reliefs given by discharge or repayment. |
In force | 1082. Interest on overdue income tax and corporation tax in cases of fraud or neglect. |
In force | 1083. Application of sections 1080 to 1082 for capital gains tax purposes. |
| | Chapter 6 Other sanctions (ss. 1084-1086) |
In force | 1084. Surcharge for late returns. |
In force | 1085. Corporation tax - late returns: restriction of certain claims for relief. |
In force | 1086. Publication of names of tax defaulters. |
In force | 1086A. Publication of names and details of tax defaulters. |
| | Part 48 Miscellaneous and Supplemental (ss. 1087-1096B) |
In force | 1087. Charge and deduction of income tax not charged or deducted before passing of annual Act. |
In force | 1088. Restriction on deductions in computing profits. |
In force | 1089. Status of interest on certain unpaid taxes and duties. |
In force | 1090. Income tax assessment to be conclusive of total income. |
In force | 1091. Annexation of statements to interest warrants, etc. |
In force | 1092. Disclosure of certain information to rating authorities, etc. |
In force | 1093. Disclosure of information to Ombudsman. |
In force | 1093A. Disclosure of certain information to Minister for Enterprise, Trade and Employment, etc. |
In force | 1094. Tax clearance certificates in relation to certain licences. |
In force | 1095. Tax clearance certificates: general scheme. |
In force | 1096. Assessment of Electricity Supply Board. |
In force | 1096A. Construction of references to oaths, etc. |
In force | 1096B. Evidence of computer stored records in court proceedings etc. |
| | Part 49 Commencement, Repeals, Transitional Provisions, Etc. (ss. 1097-1104) |
In force | 1097. Commencement. |
In force | 1098. Repeals. |
In force | 1099. Saving for enactments not repealed. |
In force | 1100. Consequential amendments to other enactments. |
In force | 1101. Transitional provisions. |
In force | 1102. Continuity and construction of certain references to old and new law. |
In force | 1103. Continuance of officers, instruments and documents. |
In force | 1104. Short title and construction. |
