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Chapter 7 Corporation Tax (ss. 71-86)

Comparing proposed amendment...
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.