1. Irish Financial Services Law
  2. Legislation (IE)
  3. Acts
  4. 1999
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  1. Finance Act, 1999 (No. 2)
  2. Part 1 Income Tax, Corporation Tax and Capital Gains Tax (ss. 1-93)
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Part 1 Income Tax, Corporation Tax and Capital Gains Tax (ss. 1-93)

Comparing proposed amendment...
Chapter 1 Interpretation (s. 1)
In force
 1. Interpretation (Part 1).
Chapter 2 Income Tax (ss. 2-26)
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. Reliefs for widowed parents and other single parents.
In force
 6. Amendment of Chapter 1 of Part 15 of the Principal Act.
In force
 7. Employee allowance.
In force
 8. Amendment of section 468 (relief for blind persons) of Principal Act.
In force
 9. Employed person taking care of incapacitated individual.
In force
 10. Amendment of section 122 (preferential loan arrangements) of Principal Act.
In force
 11. Amendment of section 126 (tax treatment of certain benefits payable under Social Welfare Acts) of Principal Act.
In force
 12. Treatment of income arising as a result of certain public subscriptions raised on behalf of incapacitated individuals.
In force
 13. Amendment of Chapter 1 (income tax) of Part 7 of Principal Act.
In force
 14. Amendment of section 201 (exemptions and reliefs in respect of tax under section 123) of Principal Act.
In force
 15. Seafarer allowance, etc.
In force
 16. Amendment of Part 16 (income tax relief for investment in corporate trades - business expansion scheme and seed capital scheme) of Principal Act.
In force
 17. Amendment of Schedule 13 (accountable persons for purposes of Chapter 1 of Part 18) to Principal Act.
In force
 18. Amendment of Chapter 2 (payments to subcontractors in certain industries) of Part 18 of Principal Act.
In force
 19. Retirement benefits.
In force
 20. Purchased life annuities.
In force
 21. Amendment of section 823 (deduction for income earned outside the State) of Principal Act.
In force
 22. Amendment of section 869 (delivery, service and evidence of notices and forms) of Principal Act.
In force
 23. Amendment of section 961 (issue of demand notes and receipts) of Principal Act.
In force
 24. Amendment of Chapter 4 (collection and recovery of income tax on certain emoluments (PAYE system)) of Part 42 of Principal Act.
In force
 25. Amendment of section 987 (penalties for breach of regulations) of Principal Act.
In force
 26. Relief for fees paid to publicly funded colleges in the European Union for full-time third level education.
Chapter 3 Dividend withholding tax (ss. 27-29)
In force
 27. Dividend withholding tax.
In force
 28. Distributions to certain non-residents.
In force
 29. Amendment of section 831 (implementation of Council Directive No. 90/435/EEC concerning the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States) of Principal Act.
Chapter 4 Income Tax, Corporation Tax and Capital Gains Tax (ss. 30-67)
In force
 30. Construction of references to oaths, etc.
In force
 31. Amendment of section 97 (computational rules and allowable deductions) of Principal Act.
In force
 32. Amendment of section 110 (securitisation of assets) of Principal Act.
In force
 33. Amendment of section 118 (benefits-in-kind: general charging provision) of Principal Act.
In force
 34. Exemption from benefit-in-kind of certain childcare facilities.
In force
 35. Amendment of section 472A (relief for the long-term unemployed) of Principal Act.
In force
 36. Amendment of section 485 (relief for gifts to third-level institutions) of Principal Act.
In force
 37. Relief for gifts to the Scientific and Technological Education (Investment) Fund.
In force
 38. Amendment of section 225 (employment grants) of Principal Act.
In force
 39. Amendment of section 246 (interest payments by companies and to non-residents) of Principal Act.
In force
 40. Returns of interest paid to non-residents.
In force
 41. Amendment of Schedule 29 (provisions referred to in sections 1052, 1053 and 1054) to Principal Act.
In force
 42. Amendment of section 2 (commencement) of Urban Renewal Act, 1998.
In force
 43. Amendment of section 330 (interpretation (Chapter 2)) of Principal Act.
In force
 44. 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.
In force
 45. Amendment of section 351 (interpretation (Chapter 4)) of Principal Act.
In force
 46. Amendment of section 360 (interpretation (Chapter 5)) of Principal Act.
In force
 47. Amendment of Chapter 8 (qualifying rural areas) of Part 10 of Principal Act.
In force
 48. Capital allowances for private convalescent homes.
In force
 49. Capital allowances for buildings used for certain childcare purposes.
In force
 50. Relief for provision of certain student accommodation.
In force
 51. Amendment of section 843 (capital allowances for buildings used for third level educational purposes) of Principal Act.
In force
 52. Amendment of section 403 (restriction on use of capital allowances for certain leased assets) of Principal Act.
In force
 53. Capital allowances for, and deduction in respect of, vehicles.
In force
 54. Amendment of section 666 (deduction for increase in stock values) of Principal Act.
In force
 55. Amendment of section 667 (special provisions for qualifying farmers) of Principal Act.
In force
 56. Amendment of Chapter 1 (general) of Part 20 (companies' chargeable gains) of Principal Act.
In force
 57. Restriction on set-off of pre-entry losses.
In force
 58. Amendment of section 746 (offshore income gains accruing to persons resident or domiciled abroad) of Principal Act.
In force
 59. Amendment of Chapter 1 (purchase and sale of securities) of Part 28 of Principal Act.
In force
 60. Amendment of Part 33 (anti-avoidance) of Principal Act.
In force
 61. Amendment of section 481 (relief for investment in films) of Principal Act.
In force
 62. Amendment of section 723 (special investment policies) of Principal Act.
In force
 63. Amendment of section 737 (special investment schemes) of Principal Act.
In force
 64. Amendment of section 738 (undertakings for collective investment) of Principal Act.
In force
 65. Amendment of section 838 (special portfolio investment accounts) of Principal Act.
In force
 66. Amendment of section 839 (limits to special investments) of Principal Act.
In force
 67. Amendment of section 832 (provisions in relation to Convention for reciprocal avoidance of double taxat on in the State and the United Kingdom of income and capital gains) of Principal Act.
Chapter 5 Savings-Related Share Option Schemes and Employee Share Schemes (ss. 68-69)
In force
 68. Savings-related share option schemes.
In force
 69. Employee share schemes.
Chapter 6 Income Tax and Corporation Tax: Tax reliefs for the provision of Park and Ride Facilities and for Certain Related Developments (s. 70)
In force
 70. 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.
Chapter 7 Corporation Tax (ss. 71-86)
In force
 71. Rate of corporation tax.
In force
 72. Amendment of section 22 (reduced rate of corporation tax for certain income) of Principal Act.
In force
 73. Higher rate of corporation tax.
In force
 74. Provisions relating to 10 percent rate of corporation tax.
In force
 75. Amendment of section 88 (deduction for gifts to Enterprise Trust Ltd.) of Principal Act.
In force
 76. Income of Investor Compensation Company Ltd.
In force
 77. Withdrawal of exemption from corporation tax for Bord Gáis Éireann.
In force
 78. Amendment of Chapter 5 (group relief) of Part 12 of Principal Act.
In force
 79. Amendment of section 130 (matters to be treated as distributions) of Principal Act.
In force
 80. Amendment of section 486 corporation tax: relief for gifts to First Step) of Principal Act.
In force
 81. Amendment of Schedule 24 (relief from income tax and corporation tax by means of credit in respect of foreign tax) to Principal Act.
In force
 82. Company residence.
In force
 83. Amendment of section 882 (particulars to be supplied by new companies) of Principal Act.
In force
 84. Amendment of Chapter 2 (other corporation tax penalties) of Part 47 of Principal Act.
In force
 85. Amendment of sections 198, 710 and 734 of Principal Act.
In force
 86. Amendment of section 707 (management expenses) of Principal Act.
Chapter 8 Capital Gains Tax (ss. 87-93)
In force
 87. Amendment of section 541A (treatment of debts on a change in currency) of Principal Act.
In force
 88. Amendment of Chapter 3 (assets held in a fiduciary or representative capacity, inheritances and settlements) of Part 19 of Principal Act.
In force
 89. Amendment of Chapter 4 (shares and securities) of Part 19 of Principal Act.
In force
 90. Amendment of Chaper 7 (other reliefs and exemptions) of Part 19 of Principal Act.
In force
 91. Amendment of section 649A (relevant disposals: rate of charge) of Principal Act.
In force
 92. Amendment of Chaper 5 (capital gains tax: returns, information, etc.) of Part 38 of Principal Act.
In force
 93. Amendment of Schedule 15 (list of bodies for purposes of section 610) to Principal Act.
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