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)
  3. Chapter 4 Income Tax, Corporation Tax and Capital Gains Tax (ss. 30-67)
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Chapter 4 Income Tax, Corporation Tax and Capital Gains Tax (ss. 30-67)

Comparing proposed amendment...
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.
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