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Chapter 1 Interpretation (s. 1) |
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1. Interpretation (Part 1) |
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Chapter 2 Universal Social Charge (s. 2) |
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2. Amendment of section 531AN of Principal Act (rate of charge) |
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Chapter 3 Income Tax (ss. 3-9) |
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3. Amendment of section 15 of Principal Act (rate of charge) |
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4. Amendment of section 466A of Principal Act (home carer tax credit) |
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5. Amendment of section 472AB of Principal Act (earned income tax credit) |
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6. Amendment of section 244 of Principal Act (relief for interest paid on certain home loans) |
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7. Benefit in kind: relief relating to electric vehicles |
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8. Taxation of certain perquisites: employees of authorised insurers and tied health insurance agents |
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9. Amendment of section 458 of Principal Act (deductions allowed in ascertaining taxable income and provisions relating to reductions in tax) |
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Chapter 4 Income Tax, Corporation Tax and Capital Gains Tax (ss. 10-19) |
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10. Key Employee Engagement Programme |
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11. Amendment of section 285A of Principal Act (acceleration of wear and tear allowances for certain energy-efficient equipment) |
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12. Amendment of Parts 9 and 36 of, and Schedule 25B to, Principal Act (capital allowances for equipment and buildings used for the purposes of providing childcare services or a fitness centre to employees) |
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13. Pre-letting expenditure in respect of vacant premises |
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14. Amendment of certain anti-avoidance provisions of Principal Act |
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15. Amendment of section 664 of Principal Act (relief for certain income from leasing of farm land) |
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16. Amendment of Part 16 of Principal Act (income tax relief for investment in corporate trades - employment and investment incentive and seed capital scheme) |
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17. Amendment of Part 26 of Principal Act (life assurance companies) |
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18. Amendment of Chapter 1A of Part 27 of Principal Act (investment undertakings) |
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19. Irish real estate funds |
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Chapter 5 Corporation Tax (ss. 20-25) |
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20. Amendment of section 110 of Principal Act (securitisation) |
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21. Amendment of section 769K of Principal Act (adaptation of provisions relating to relief for relevant trading losses and relevant charges on income) |
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22. Amendment of section 76A of Principal Act (computation of profits or gains of a company - accounting standards) |
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23. Amendment of section 135 of Principal Act (distributions: supplemental) |
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24. Charges on income for corporation tax purposes |
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25. Amendment of section 291A of Principal Act (intangible assets) |
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Chapter 6 Capital Gains Tax (ss. 26-34) |
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26. Amendment of section 29 of Principal Act (persons chargeable) |
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27. Amendment of section 626B of Principal Act (exemption from tax in the case of gains on certain disposals of shares) |
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28. Amendment of section 980 of Principal Act (deduction from consideration on disposal of certain assets) |
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29. Amendment of section 604B of Principal Act (relief for farm restructuring) |
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30. Amendment of Chapter 6 of Part 19 of Principal Act (transfers of business assets) |
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31. Amendment of Part 20 of Principal Act (companies' chargeable gains) |
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32. Amendment of section 613 of Principal Act (miscellaneous exemptions for certain kinds of property) |
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33. Amendment of section 604A of Principal Act (relief for certain disposals of land or buildings) |
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34. Amendment of section 598 of Principal Act (disposals of business or farm on "retirement") |
