1. Irish Financial Services Law
  2. Legislation (IE)
  3. Acts
  4. 1997
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  1. Taxes Consolidation Act, 1997 (No. 39)
  2. Transactions in Land (ss. 639-653BO)
  3. Part 22 Provisions Relating to Dealing In or Developing Land and Disposals of Development Land (ss. 639-653)
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Part 22 Provisions Relating to Dealing In or Developing Land and Disposals of Development Land (ss. 639-653)

Comparing proposed amendment...
Chapter 1 Income tax and corporation tax: profits or gains from dealing in or developing land (ss. 639-647)
In force
 639. Interpretation (Chapter 1).
In force
 640. Extension of charge under Case I of Schedule D to certain profits from dealing in or developing land.
In force
 641. Computation under Case I of Schedule D of profits or gains from dealing in or developing land.
In force
 642. Transfers of interests in land between certain associated persons.
In force
 643. Tax to be charged under Case IV on gains from certain disposals of land.
In force
 644. Provisions supplementary to section 643.
In force
 644A. Relief from income tax in respect of income from dealing in residential development land.
In force
 644AA. Treatment of losses from dealing in residential development land.
In force
 644AB. Treatment of profits or gains from land rezonings.
Ceased
 644B. Relief from corporation tax in respect of income from dealing in residential development land.
In force
 644C. Relief from corporation tax for losses from dealing in residential development land.
In force
 645. Power to obtain information.
In force
 646. Postponement of payment of income tax to be permitted in certain cases.
In force
 647. Postponement of payment of corporation tax to be permitted in certain cases.
Chapter 2 Capital gains tax: disposals of development land (ss. 648-653)
In force
 648. Interpretation (Chapter 2).
In force
 649. Companies chargeable to capital gains tax in respect of chargeable gains accruing on relevant disposals.
In force
 649A. Relevant disposals: rate of charge.
In force
 649B. Windfall gains from rezonings: rate of charge.
In force
 650. Exclusion of certain disposals.
In force
 651. Restriction of indexation relief in relation to relevant disposals.
In force
 652. Non-application of reliefs on replacement of assets in case of relevant disposals.
In force
 653. Restriction of relief for losses, etc. in relation to relevant disposals.
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