Part 1 Income Tax, Corporation Tax and Capital Gains Tax (ss. 1-77)

Comparing proposed amendment...


	Chapter 1 Interpretation (s. 1)
In force	1. Interpretation.
	Chapter 2 Income Tax (ss. 2-15)
In force	2. Amendment of provisions relating to exemption from income tax.
In force	3. Alteration of rates of income tax.
In force	4. Personal reliefs.
In force	5. Amendment of section 463 (special allowance for widowed parent following death of spouse) of Principal Act.
In force	6. Amendment of section 126 (tax treatment of certain benefits payable under Social Welfare Acts) of Principal Act.
In force	7. Income under dispositions for short periods.
In force	8. Amendment of section 66 (special basis at commencement of trade or profession) of Principal Act.
In force	9. Amendment of section 191 (taxation treatment of Hepatitis C compensation payments) of Principal Act.
In force	10. Amendment of section 202 (relief for agreed pay restructuring) of Principal Act.
In force	11. Amendment of section 479 (relief for new shares purchased on issue by employees) of Principal Act.
In force	12. Amendment of Chapter 1 (transfer of assets abroad) of Part 33 of Principal Act.
In force	13. Reduction in income tax for certain income earned outside the State.
In force	14. Seafarer allowance, etc.
In force	15. Notional loans relating to shares, etc.
	Chapter 3 Income Tax, Corporation Tax and Capital Gains Tax (ss. 16-54)
In force	16. Relief for the long-term unemployed.
In force	17. Relief for gifts made to designated schools.
In force	18. Amendment of section 200 (certain foreign pensions) of Principal Act.
In force	19. Amendment of section 268 (meaning of "industrial building or structure") of Principal Act.
In force	20. Capital allowances for airport buildings and structures.
In force	21. Amendment of provisions relating to certain capital allowances.
In force	22. Capital allowances for private nursing homes.
In force	23. Capital allowances for certain sea fishing boats.
Partly in force	24. Amendment of Chapter 3 (designated areas, designated streets, enterprise areas and multi-storey car parks in certain urban areas) of Part 10 of Principal Act.
Repealed	25. Amendment of Chapter 1 (Custom House Docks Area) of Part 10 of Principal Act.
In force	26. Amendment of section 344 (capital allowances in relation to construction or refurbishment of certain multi-storey car parks) of Principal Act.
In force	27. Amendment of section 351 (interpretation (Chapter 4)) of Principal Act.
In force	28. Amendment of Chapter 6 (Dublin Docklands Area) of Part 10 of Principal Act.
In force	29. Capital allowances for, and deduction in respect of, vehicles.
In force	30. Treatment of certain losses and capital allowances.
In force	31. Amendment of section 403 (restriction on use of capital allowances for certain leased assets) of Principal Act.
In force	32. Amendment of section 481 (relief for investment in films) of Principal Act.
In force	33. Amendment of section 482 (relief for expenditure on significant buildings and gardens) of Principal Act.
In force	34. Restriction of relief as respects eligible shares issued on or after 3rd December, 1997.
In force	35. Transitional arrangements in relation to section 34.
In force	36. Employee share schemes.
In force	37. Payments to subcontractors in certain industries.
In force	38. Amendment of section 659 (farming: allowances for capital expenditure on the construction of farm buildings, etc. for control of pollution) of Principal Act.
In force	39. Amendment of section 667 (special provisions for qualifying farmers) of Principal Act.
In force	40. Amendment of section 680 (annual allowance for mineral depletion) of Principal Act.
In force	41. Amendment of section 681 (allowance for mine rehabilitation expenditure) of Principal Act.
In force	42. Amendment of section 734 (taxation of collective investment undertakings) of Principal Act.
In force	43. Taxation of shares issued in place of cash dividends.
In force	44. Amendment of section 843 (capital allowances for buildings used for third level educational purposes) of Principal Act.
In force	45. Amendment of Part 41 (self assessment) of Principal Act.
In force	46. Amendment of section 787 (nature and amount of relief for qualifying premiums) of Principal Act.
In force	47. Amendments of Principal Act in consequence of a change in the currency of certain states.
In force	48. Amendment of Principal Act in consequence of convention with United States of America relating to double taxation, etc.
In force	49. Amendment of Part 26 (life assurance companies) of Principal Act.
In force	50. Amendment of section 1013 (limited partnerships) of Principal Act.
In force	51. Reduction in tax credits in respect of distributions.
In force	52. Abolition of tax credits.
In force	53. Amendment of definition of specified qualifying shares.
In force	54. Amendment of section 198 (certain interest not to be chargeable) of Principal Act.
	Chapter 4 Corporation Tax (ss. 55-64)
In force	55. Rate of corporation tax.
In force	56. Amendment of section 22 (reduced rate of corporation tax for certain income) of Principal Act.
In force	57. Amendment of section 713 (investment income reserved for policyholders) of Principal Act.
In force	58. Credit unions.
In force	59. Amendment of section 449 (credit for foreign tax not otherwise credited) of Principal Act.
In force	60. Relief for double taxation.
In force	61. Corporate donations to eligible charities.
In force	62. Relief for investment in renewable energy generation.
In force	63. Amendment of section 88 (deduction for gifts to Enterprise Trust Ltd.) of Principal Act.
In force	64. Amendment of section 715 (annuity business: separate charge on profits) of Principal Act.
	Chapter 5 Capital Gains Tax (ss. 65-75)
In force	65. Capital gains: rates of charge.
In force	66. Amendment of Part 27 (unit trusts and offshore funds) of Principal Act.
In force	67. Amendment of section 538 (disposals where assets lost or destroyed or become of negligible value) of Principal Act.
In force	68. Amendment of section 547 (disposals and acquisitions treated as made at market value) of Principal Act.
In force	69. Amendment of Chapter 3 (assets held in fiduciary or representative capacity, inheritances and settlements) of Part 19 of Principal Act.
In force	70. Repeal of section 592 (reduced rate of capital gains tax on certain disposals of shares by individuals) of Principal Act.
In force	71. Amendment of section 597 (replacement of business and other assets) of Principal Act.
In force	72. Amendment of section 598 (disposals of business or farm on retirement) of Principal Act.
In force	73. Amendment of section 652 (non-application of reliefs on replacement of assets in case of relevant disposals) of Principal Act.
In force	74. Amendment of section 980 (deduction from consideration on disposal of certain assets) of Principal Act.
In force	75. Amendment of section 1028 (married persons) of Principal Act.
	Chapter 6 Income Tax and Corporation Tax: Reliefs for Renewal and Improvement of Certain Urban and Rural Areas (ss. 76-77)
In force	76. Amendment of Part 10 (income tax and corporation tax: reliefs for renewal and improvement of certain urban areas, certain resort areas and certain islands) of Principal Act.
In force	77. Reliefs for renewal and improvement of certain rural areas.

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Part 1 Income Tax, Corporation Tax and Capital Gains Tax (ss. 1-77)

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