|
|
Chapter 1 Interpretation (s. 1) |
|
|
1. Interpretation (Part 1). |
|
|
Chapter 2 Levies (ss. 2-3) |
|
|
2. Income levy. |
|
|
3. Parking levy in urban areas. |
|
|
Chapter 3 Income Tax (ss. 4-16) |
|
|
4. Amendment of section 15 (rate of charge) of Principal Act. |
|
|
5. Amendment of section 122 (preferential loan arrangements) of Principal Act. |
|
|
6. Benefit-in-kind: emission based calculations. |
|
|
7. Benefit-in-kind charge: relief for bicycles. |
|
|
8. Amendment of section 469 (relief for health expenses) of Principal Act. |
|
|
9. Employee share schemes: withdrawal of approval. |
|
|
10. Amendment of section 128 (tax treatment of directors of companies and employees granted rights to acquire shares or other assets) of Principal Act. |
|
|
11. Amendment of schedule 29 (provisions referred to in sections 1052, 1053 and 1054) to Principal Act. |
|
|
12. Amendment of Chapter 5 (miscellaneous charging provisions) of Part 5 of Principal Act. |
|
|
13. Repayment of tax where earnings not remitted. |
|
|
14. Relief for interest paid on certain home loans. |
|
|
15. Amendment of section 819 (residence) of Principal Act. |
|
|
16. Retirement benefits. |
|
|
Chapter 4 Income Tax, Corporation Tax and Capital Gains Tax (ss. 17-30) |
|
|
17. Amendment of section 659 (farming: allowances for capital expenditure on the construction of farm buildings, etc., for control of pollution) of Principal Act. |
|
|
18. Amendment of Chapter 2 (farming: relief for increase in stock values) of Part 23 of Principal Act. |
|
|
19. Amendment of section 279 (purchases of certain buildings or structures) of Principal Act. |
|
|
20. Capital allowances for qualifying specialist palliative care units. |
|
|
21. Scheme to facilitate removal and relocation of certain industrial facilities. |
|
|
22. Amendment of section 268 (meaning of "industrial building or structure") of Principal Act. |
|
|
23. Amendment of section 81 (general rule as to deductions) of Principal Act. |
|
|
24. Amendment of section 81B (equalisation reserves for credit insurance and reinsurance business of companies) of Principal Act. |
|
|
25. Amendment of section 198 (certain interest not to be chargeable) of Principal Act. |
|
|
26. Amendment of Part 8 (annual payments, charges and interest) of Principal Act. |
|
|
27. Life assurance policies and investment funds. |
|
|
28. Amendment of section 481 (relief for investment in films) of Principal Act. |
|
|
29. Amendment of section 503 (claims) of Principal Act. |
|
|
30. Amendment of section 768 (allowance for know-how) of Principal Act. |
|
|
Chapter 5 Corporation Tax (ss. 31-40) |
|
|
31. Relief from tax for certain start-up companies. |
|
|
32. Amendment of section 448 (relief from corporation tax) of Principal Act. |
|
|
33. Relevant territory. |
|
|
34. Amendment of section 766 (tax credit for research and development expenditure) of Principal Act. |
|
|
35. Amendment of section 766A (tax credit on expenditure on buildings or structures used for research and development) of Principal Act. |
|
|
36. Limitation of tax credits to be paid under section 766 or 766A of Principal Act. |
|
|
37. Acceleration of wear and tear allowances for certain energy-efficient equipment. |
|
|
38. Preliminary tax. |
|
|
39. Amendment of section 239 (income tax on payments by resident companies) of Principal Act. |
|
|
40. Amendment of Schedule 4 (exemption of specified non-commercial state sponsored bodies from certain tax provisions) to Principal Act. |
|
|
Chapter 6 Capital Gains Tax (ss. 41-45) |
|
|
41. Tax treatment of certain venture fund managers. |
|
|
42. Amendment of section 29 (persons chargeable) of Principal Act. |
|
|
43. Amendment of section 549 (transactions between connected persons) of Principal Act. |
|
|
44. Capital gains: rate of charge. |
|
|
45. Treatment of certain disposals made by The Pharmaceutical Society of Ireland. |
