1. Irish Financial Services Law
  2. Legislation (IE)
  3. Acts
  4. 1998
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  1. Finance Act, 1998 (No. 3)
  2. Part 1 Income Tax, Corporation Tax and Capital Gains Tax (ss. 1-77)
  3. Chapter 3 Income Tax, Corporation Tax and Capital Gains Tax (ss. 16-54)
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Chapter 3 Income Tax, Corporation Tax and Capital Gains Tax (ss. 16-54)

Comparing proposed amendment...
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Repealed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.
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