1. Irish Tax Law
  2. Legislation (IE)
  3. Acts
  4. 2002
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  1. Finance Act, 2002 (No. 5)
  2. Part 1 Income Tax, Corporation Tax and Capital Gains Tax (ss. 1-63)
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Part 1 Income Tax, Corporation Tax and Capital Gains Tax (ss. 1-63)

Comparing proposed amendment...
Chapter 1 Interpretation (s. 1)
In force
 1. Interpretation (Part 1).
Chapter 2 Income Tax (ss. 2-15)
In force
 2. Amendment of section 15 (rate of charge) of Principal Act.
In force
 3. Personal tax credits.
In force
 4. Age exemption.
In force
 5. Amendment of section 467 (employed person taking care of incapacitated individual) of Principal Act.
In force
 6. Amendment of section 477 (relief for service charges) of Principal Act.
In force
 7. Amendment of section 126 (tax treatment of certain benefits payable under Social Welfare Acts) of Principal Act.
In force
 8. Amendment of section 122 (preferential loan arrangements) of Principal Act.
In force
 9. Amendment of section 469 (relief for health expenses) of Principal Act.
In force
 10. Amendment of Part 30 (occupational pension schemes, retirement annuities, purchased life annuities and certain pensions) of Principal Act.
In force
 11. Amendment of section 128 (tax treatment of directors of companies and employees granted rights to acquire shares or other assets) of Principal Act.
In force
 12. Relief on retirement for certain income of certain sportspersons.
In force
 13. Amendment of provisions relating to approved profit sharing schemes and employee share ownership trusts.
In force
 14. Income tax: restriction on use of losses on approved buildings.
In force
 15. Amendment of Schedule 3 (reliefs in respect of income tax charged on payments on retirement, etc.) to Principal Act.
Chapter 3 Income Tax, Corporation Tax and Capital Gains Tax (ss. 16-52)
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. Rental income: relief for certain interest.
In force
 18. Amendment of Chapter 8 (taxation of rents and certain other payments) of Part 4 of Principal Act.
In force
 19. Amendment of section 246 (interest payments by companies and to non-residents) of Principal Act.
In force
 20. Amendment of Chapter 4 (interest payments by certain deposit takers) of Part 8 of Principal Act.
In force
 21. Amendment of Part 8 (annual payments, charges and interest) of Principal Act.
In force
 22. Amendment of section 268 (meaning of "industrial building or structure") of Principal Act.
In force
 23. 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
 24. Codification of reliefs for lessors and owner-occupiers in respect of certain residential accommodation.
In force
 25. Designation of certain areas for rented residential reliefs.
In force
 26. Denial of capital allowances where grant or other assistance received.
In force
 27. Amendment of section 372AJ (non-application of relief in certain cases and provision against double relief) of Principal Act.
In force
 28. Amendment of Part 11 (capital allowances and expenses for certain road vehicles) of Principal Act.
In force
 29. Amendment of section 668 (compulsory disposals of livestock) of Principal Act.
In force
 30. Amendment of section 669A (interpretation) of Principal Act.
In force
 31. Capital allowances in respect of machinery or plant.
In force
 32. Capital allowances for certain hospitals.
In force
 33. Registered nursing homes: capital allowances for associated housing units for the aged or infirm.
In force
 34. Capital allowances for certain sports injuries clinics.
In force
 35. Amendment of section 843 (capital allowances for buildings used for third level educational purposes) of Principal Act.
In force
 36. Amendment of Part 20 (companies' chargeable gains) of Principal Act.
In force
 37. Amendment of Chapter 5 (group relief) of Part 12 of Principal Act.
In force
 38. 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
 39. Application of section 130 (matters to be treated as distributions) of Principal Act.
In force
 40. Life assurance: taxation of personal portfolio life policies.
In force
 41. Donations to certain sports bodies.
In force
 42. Amendment of section 482 (relief for expenditure on significant buildings and gardens) of Principal Act.
In force
 43. Amendment of section 486B (relief for investment in renewable energy generation) of Principal Act.
In force
 44. Amendment of section 739D (gain arising on a chargeable event) of Principal Act.
In force
 45. Amendment of Schedule 2B (investment undertakings declarations) to Principal Act.
In force
 46. Amendment of Chapter 4 (certain offshore funds - taxation and returns) of Part 27 of Principal Act.
In force
 47. Amendment of section 579A (attribution of gains to beneficiaries) of Principal Act.
In force
 48. Amendment of Chapter 5 (policyholders - new basis) of Part 26 of Principal Act.
In force
 49. Amendment of Part 36A (special savings incentive accounts) of Principal Act.
In force
 50. Amendment of section 838 (special portfolio investment accounts) of Principal Act.
In force
 51. Amendment of Chapter 2 (payments to subcontractors in certain industries) of Part 18 of Principal Act.
In force
 52. Amendment of section 951 (obligation to make a return) of Principal Act.
Chapter 4 Corporation Tax (ss. 53-58)
In force
 53. Tonnage tax.
In force
 54. Relief for certain losses on a value basis.
In force
 55. Amendment of section 90 (restriction of certain losses and charges) of Finance Act, 2001.
In force
 56. Amendment of section 483 (relief for certain gifts) of Principal Act.
In force
 57. Credit for certain withholding tax.
In force
 58. Amendment of section 958 (date for payment of tax) of Principal Act.
Chapter 5 Capital Gains Tax (ss. 59-63)
In force
 59. Amendment of section 598 (disposal of business or farm on "retirement") of Principal Act.
In force
 60. Amendment of section 600A (replacement of qualifying premises) of Principal Act.
In force
 61. Amendment of section 605 (disposals to authority possessing compulsory purchase powers) of Principal Act.
In force
 62. Amendment of section 542 (time of disposal and acquisition) of Principal Act.
In force
 63. Amendment of section 980 (deduction from consideration on disposal of certain assets) of Principal Act.
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