Schedules

Date-stamp loading

Previous Next

Comparing proposed amendment...


In force	Schedule 1 Supplementary Provisions Concerning the Extension of Charge to Tax to Profits and Income Derived from Activities Carried On and Employments Exercised on the Continental Shelf
	Schedule 2 Machinery for Assessment, Charge and Payment of Tax Under Schedule C and, In Certain Cases, Schedule D
In force	Schedule 2, Part 1 Interpretation of Parts 2 to 4 (paras. 1-1A)
Deleted	Schedule 2, Part 2 Public revenue dividends, etc., payable to the Bank of Ireland, or entrusted for payment to the Bank of Ireland (paras. 2-10)
Deleted	Schedule 2, Part 3 Public revenue dividends payable by public offices and departments (paras. 11-13)
In force	Schedule 2, Part 4 Public revenue dividends, dividends to which Chapter 2 of Part 4 applies, proceeds of coupons and price paid on purchase of coupons (paras. 14-22)
In force	Schedule 2, Part 5 Relief from obligation to pay tax on certain interest, dividends and other annual payments in the case of persons entrusted with payment (paras. 23-28)
In force	Schedule 2A Dividend withholding tax
In force	Schedule 2B Investment Undertakings: Declarations
In force	Schedule 2C Irish Real Estate Funds: Declarations
	Schedule 3 Reliefs in Respect of Income Tax Charged on Payments on Retirement, Etc
In force	Schedule 3, Part 1 Interpretation and preliminary (paras. 1-5)
In force	Schedule 3, Part 2 Relief by reduction of sums chargeable (paras. 6-9A)
In force	Schedule 3, Part 3 Relief by reduction of tax (paras. 10-14)
In force	Schedule 4 Exemption of Specified Non-Commercial State Sponsored Bodies from Certain Tax Provisions
In force	Schedule 4A Table
In force	Schedule 5 Description of Custom House Docks Area
In force	Schedule 6 Description of Temple Bar Area
	Schedule 7 Description of Certain Enterprise Areas
In force	Schedule 7, Part 1 Interpretation
In force	Schedule 7, Part 2 Description of Cherry Orchard/Gallanstown Enterprise Area
In force	Schedule 7, Part 3 Description of Finglas Enterprise Area
In force	Schedule 7, Part 4 Description of Rosslare Harbour Enterprise Area
	Schedule 8 Description of Qualifying Resort Areas
In force	Schedule 8, Part 1 Description of qualifying resort areas of Clare
In force	Schedule 8, Part 2 Description of qualifying resort areas of Cork
In force	Schedule 8, Part 3 Description of qualifying resort areas of Donegal
In force	Schedule 8, Part 4 Description of qualifying resort areas of Galway
In force	Schedule 8, Part 5 Description of qualifying resort areas of Kerry
In force	Schedule 8, Part 6 Description of qualifying resort areas of Louth
In force	Schedule 8, Part 7 Description of qualifying resort areas of Mayo
In force	Schedule 8, Part 8 Description of qualifying resort areas of Meath
In force	Schedule 8, Part 9 Description of qualifying resort areas of Sligo
In force	Schedule 8, Part 10 Description of qualifying resort areas of Waterford
In force	Schedule 8, Part 11 Description of qualifying resort areas of Wexford
In force	Schedule 8, Part 12 Description of qualifying resort areas of Wicklow
In force	Schedule 8A Description of Qualifying Rural Areas
In force	Schedule 8B Description of Qualifying Mid-Shannon Areas
In force	Schedule 9 Change in Ownership of Company: Disallowance of Trading Losses
Deleted	Schedule 10 Relief for Investment in Corporate Trades: Subsidiaries
	Schedule 11 Profit Sharing Schemes
In force	Schedule 11, Part 1 Interpretation (paras. 1-2)
In force	Schedule 11, Part 2 Approval of schemes (paras. 3-7)
In force	Schedule 11, Part 3 Conditions as to the shares (paras. 8-11A)
In force	Schedule 11, Part 4 Individuals ineligible to participate (paras. 12-14)
In force	Schedule 11, Part 5 Provisions as to the trust instrument (paras. 15-18)
In force	Schedule 12 Employee Share Ownership Trusts
In force	Schedule 12A Approved Savings-Related Share Option Schemes
In force	Schedule 12B Certified Contractual Savings Schemes
In force	Schedule 12C Approved Share Option Schemes
In force	Schedule 13 Accountable Persons for Purposes of Chapter 1 of Part 18
In force	Schedule 14 Capital Gains Tax: Leases
	Schedule 15 List of Bodies for Purposes of Section 610
In force	Schedule 15, Part 1
In force	Schedule 15, Part 2
In force	Schedule 16 Building Societies: Change of Status
In force	Schedule 17 Reorganisation into Companies of Trustee Savings Banks
In force	Schedule 17A Accounting Standards
In force	Schedule 18 Accounting for and Payment of Tax Deducted from Relevant Payments and Undistributed Relevant Income
In force	Schedule 18A Restriction on set-off of pre-entry losses
	Schedule 18B Tonnage Tax
In force	Schedule 18B, Part 1 Matters relating to election for tonnage tax (paras. 1-6)
In force	Schedule 18B, Part 2 Matters relating to qualifying ships (paras. 7-9)
In force	Schedule 18B, Part 3 Capital Allowances, Balancing Charges and Related Matters (paras. 10-20)
In force	Schedule 18B, Part 4 Groups, Mergers and Related Matters (paras. 21-30)
In force	Schedule 18B, Part 5 Miscellaneous and supplemental (paras. 31-34)
	Schedule 19 Offshore Funds: Distributing Funds
In force	Schedule 19, Part 1 The Distribution Test
In force	Schedule 19, Part 2 Modifications of Conditions for Certification in Certain Cases
In force	Schedule 19, Part 3 Certification Procedure
In force	Schedule 19, Part 4 Supplementary
	Schedule 20 Offshore Funds: Computation of Offshore Income Gains
In force	Schedule 20, Part 1 Disposal of Interests in non-qualifying funds
In force	Schedule 20, Part 2 Disposals involving an equalisation element
In force	Schedule 21 Purchase and Sale of Securities: Appropriate Amount in Respect of the Interest
In force	Schedule 22 Dividends Regarded as Paid Out of Profits Accumulated Before Given Date
	Schedule 23 Occupational Pension Schemes
In force	Schedule 23, Part 1 General
In force	Schedule 23, Part 2 Charge to tax in respect of unauthorised and certain other payments
In force	Schedule 23A Specified Occupations and Professions
In force	Schedule 23B Limit on Tax-Relieved Pension Funds
In force	Schedule 23C Pre-retirement access to PRSA AVCs Information to be provided in respect of pre-retirement access to additional voluntary PRSA contributions
In force	Schedule 24 Relief from Income Tax and Corporation Tax by Means of Credit in Respect of Foreign Tax
	Schedule 24A Arrangements Made by the Government with the Government of any Territory Outside the State in Relation to Affording Relief from Double Taxation and Exchanging Information in Relation to Tax
In force	Schedule 24A, Part 1 Arrangements in Relation to Affording Relief from Double Taxation in Respect of the Taxes Referred to in Section 826(1), Made by the Government and Specified in Orders Made by the Government
In force	Schedule 24A, Part 2 Arrangements, Pursuant to Section 826(1A) in Relation to Affording Relief from Double Taxation of Air Transport Undertakings and their Employees, Made by the Government and Specified in Orders Made by the Government
In force	Schedule 24A, Part 3 Arrangements, Pursuant to Section 826(1B) in Relation to Exchange of Information Relating to Tax and in Relation to Other Matters Relating to Tax
In force	Schedule 24A, Part 4 Orders Pursuant to Section 826(1C) in Relation to the Recovery of Tax and in Relation to Other Matters Relating to Tax
In force	Schedule 24A, Part 5 Orders Pursuant to Section 826(1E) in Relation to the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting
Deleted	Schedule 25 Convention Between the Government of Ireland and the Government of the United States of America for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income
In force	Schedule 25A Exemption from Tax in the Case of Gains on Certain Disposals of Shares
In force	Schedule 25B List of Specified Reliefs and Method of Determining Amount of Specified Relief Used in a Tax Year
In force	Schedule 25C Determination of Amount of Relief to be Treated as Referable to Specified Reliefs as Respects Relief Carried Forward from Tax Year 2006 to Tax Year 2007
In force	Schedule 26 Replacement of Harbour Authorities by Port Companies
	Schedule 26A Donations to approved bodies
In force	Schedule 26A, Part 1 List of approved bodies for the purposes of section 848A
In force	Schedule 26A, Part 2 Approval of a body for education in the arts
In force	Schedule 26A, Part 3 Approval of body as eligible charity
	Schedule 27 Forms of Declarations to be Made by Certain Persons
Deleted	Schedule 27, Part 1
Deleted	Schedule 27, Part 2
In force	Schedule 28 Statements, Lists and Declarations
In force	Schedule 29 Provisions Referred to in Sections 1052, 1054, 1077E and 1077F
In force	Schedule 30 Repeals
In force	Schedule 31 Consequential Amendments
In force	Schedule 32 Transitional Provisions
In force	Schedule 33 Specific Anti-Avoidance Provisions for the Purposes of Part 33
In force	Schedule 34 Specified arrangements referred to in section 817RI
In force	Schedule 35
	Schedule 35A Types and Descriptions of Slurry Storage Items for the Purposes of Section 658A
In force	Schedule 35A, Part 1 Definition
In force	Schedule 35A, Part 2

Previous Next

Document overview

Set a date to view the document

Text comparison

Print / Export Options

Export

Report template

Alert me to changes

Bookmarks

Search within this document

Request a trial

The best way to experience Better Regulation is to try it - free and without obligation.

Set a date to view the document

Text comparison

Print / Export Options

Export

Report template

Alert me to changes

Bookmarks

Search within this document

Share

Schedules

Log in

Request a trial

The best way to experience Better Regulation is to try it - free and without obligation.