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Chapter 1 Interpretation (s. 1) |
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1. Interpretation (Part 1). |
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Chapter 2 Income Levy and Universal Social Charge (ss. 2-3) |
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2. Cessation of charge to income levy. |
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3. Universal social charge. |
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Chapter 3 Income Tax (ss. 4-19) |
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4. Amendment of section 15 (rate of charge) of Principal Act. |
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5. Age exemption. |
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6. Personal tax credits. |
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7. Benefit-in-kind taxation. |
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8. Taxation of lump sums. |
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9. Amendment of section 470B (age-related relief for health insurance premiums) of Principal Act. |
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10. Employee share schemes. |
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11. Termination of relief to individuals on loans applied in acquiring interest in companies. |
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12. Abolition of relief for trade union subscriptions. |
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13. Relief for energy efficient works. |
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14. Amendment of section 473 (allowance for rent paid by certain tenants) of Principal Act. |
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15. Amendment of section 473A (relief for fees paid for third level education, etc.) of Principal Act. |
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16. Tax treatment of flight crew in international traffic. |
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17. Exemption of certain earnings of writers, composers and artists. |
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18. Amendment of Schedule 13 (accountable persons for purposes of Chapter 1 of Part 18) to Principal Act. |
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19. Retirement benefits. |
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Chapter 4 Income Tax, Corporation Tax and Capital Gains Tax (ss. 20-33) |
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20. Relevant contracts tax. |
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21. Measures relating to false claims. |
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22. Cesser of financial resolutions. |
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23. Amendment of Part 12 (principal provisions relating to loss relief, treatment of certain losses and capital allowances, and group relief) of Principal Act. |
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24. Amendment of section 372AP (relief for lessors) of Principal Act. |
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25. Amendment of Chapter 2 (farming: relief for increase in stock values) of Part 23 of Principal Act. |
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26. Abolition of exemption for certain income derived from patent royalties and related distributions. |
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27. Discontinuance of certain mining allowances. |
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28. Amendment of section 817 (schemes to avoid liability to tax under Schedule F) of Principal Act. |
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29. Certain settlements made by close companies. |
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30. Amendment of Part 8 (annual payments, charges and interest) of Principal Act. |
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31. Life assurance policies and investment funds. |
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32. Amendment of section 481 (relief for investment in films) of Principal Act. |
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33. Income tax relief for investment in corporate trades - employment and investment incentive and seed capital scheme. |
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Chapter 5 Corporation Tax (ss. 34-41) |
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34. Amendment of section 486C (relief from tax for certain start-up companies) of Principal Act. |
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35. Credit for foreign tax. |
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36. Interest on loans to defray money applied for certain purposes. |
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37. Charges on income for corporation tax purposes. |
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38. Amendment of section 285A (acceleration of wear and tear allowances for certain energy-efficient equipment) of Principal Act. |
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39. Amendment of section 221 (certain payments to National Co-operative Farm Relief Services Ltd and certain payments made to its members) of Principal Act. |
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40. Amendment of section 110 (securitisation) of Principal Act. |
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41. Amendment of section 766 (tax credit for research and development expenditure) of Principal Act. |
