1. Irish Tax Law
  2. Legislation (IE)
  3. Acts
  4. 2008
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  1. Finance Act 2008 (No. 3)
  2. Part 1 Income Tax, Corporation Tax and Capital Gains Tax (ss. 1-56)
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Part 1 Income Tax, Corporation Tax and Capital Gains Tax (ss. 1-56)

Comparing proposed amendment...
Chapter 1 Interpretation (s. 1)
In force
 1. Interpretation (Part 1).
Chapter 2 Income Tax (ss. 2-23)
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. Cesser of exemption limits.
In force
 6. Amendment of section 473 (allowance for rent paid by certain tenants) of Principal Act.
In force
 7. Amendment of section 244 (relief for interest paid on certain home loans) of Principal Act.
In force
 8. Amendment of section 122 (preferential loan arrangements) of Principal Act.
In force
 9. Amendment of section 467 (employed person taking care of incapacitated individual) of Principal Act.
In force
 10. Amendment of section 472C (relief for trade union subscriptions) of Principal Act.
In force
 11. Amendment of section 216A (rent-a-room relief) of Principal Act.
In force
 12. Amendment of Schedule 13 (accountable persons for purposes of Chapter 1 of Part 18) to Principal Act.
In force
 13. Amendment of Schedule 12A (approved savings-related share option schemes) to Principal Act.
In force
 14. Amendment of section 515 (excess or unauthorised shares) of Principal Act.
In force
 15. Amendment of section 657 (averaging of farm profits) of Principal Act.
In force
 16. Tax treatment of directors and employees who acquire convertible securities.
In force
 17. Amendment of section 986 (regulations) of Principal Act.
In force
 18. Amendment of tax treatment of income from certain possessions in Great Britain or Northern Ireland.
In force
 19. Share schemes: returns of information.
In force
 20. Restructuring and diversification aid for sugar beet growers.
In force
 21. Revenue approved salary sacrifice agreements.
In force
 22. Amendment of section 201 (exemptions and reliefs in respect of tax under section 123) of Principal Act.
In force
 23. Limitation on amount of certain reliefs used by certain high income individuals.
Chapter 3 Income Tax, Corporation Tax and Capital Gains Tax (ss. 24-42)
In force
 24. Amendment of Part 16 (income tax relief for investment in corporate trades - business expansion scheme and seed capital scheme) of Principal Act.
In force
 25. Amendment of section 81A (restriction of deductions for employee benefit contributions) of Principal Act.
Not yet in force
 26. Capital allowances for qualifying specialist palliative care units.
In force
 27. Mid-Shannon corridor tourism infrastructure investment scheme.
In force
 28. Capital allowances for buildings and structures in registered caravan and camping sites.
In force
 29. Amendment of restriction on property developers under certain schemes and of capital allowances for certain childcare facilities.
In force
 30. Decommissioning of fishing vessels: amendment of section 288 (balancing allowances and balancing charges) of Principal Act.
In force
 31. Capital allowances and expenses for business cars.
In force
 32. Amendment of section 481 (relief for investment in films) of Principal Act.
In force
 33. Amendment of section 668 (compulsory disposals of livestock) of Principal Act.
In force
 34. Amendment of Schedule 26A (donations to approved bodies, etc.) to Principal Act.
In force
 35. Amendment of section 531 (payments to subcontractors in certain industries) of Principal Act.
In force
 36. Amendment of section 110 (securitisation) of Principal Act.
In force
 37. Equalisation reserves for credit insurance and reinsurance business of companies.
In force
 38. Amendment of section 730D (gain arising on a chargeable event) of Principal Act.
In force
 39. Amendment of Chapter 1A (investment undertakings) of Part 27 of Principal Act.
In force
 40. Amendment of section 768 (allowance for know-how) of Principal Act.
In force
 41. Expenditure involving crime.
In force
 42. Certain transfers of assets between companies.
Chapter 4 Corporation Tax (ss. 43-53)
In force
 43. Tax treatment of certain dividends, etc.
In force
 44. Amendment of Part 13 (close companies) of Principal Act.
In force
 45. Amendment of Part 24 (taxation of profits of certain mines and petroleum taxation) of Principal Act.
In force
 46. Acceleration of wear and tear allowances for certain energy-efficient equipment.
In force
 47. Preliminary tax.
In force
 48. Purchase of own shares - supplementary.
In force
 49. 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
 50. Amendment of section 766 (tax credit for research and development expenditure) of Principal Act.
In force
 51. Dividends paid in connection with disposals of shares or securities.
In force
 52. Amendment of Schedule 4 (exemption of specified non-commercial state sponsored bodies from certain tax provisions) to Principal Act.
In force
 53. Amendment of section 448 (relief from corporation tax) of Principal Act.
Chapter 5 Capital Gains Tax (ss. 54-56)
In force
 54. Amendment of Chapter 6 (transfers of business assets) of Part 19 of Principal Act.
In force
 55. Amendment of section 603A (disposal of site to child) of Principal Act.
In force
 56. Amendment of Schedule 15 (list of bodies for purposes of section 610) to Principal Act.
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