	Chapter 1 Interpretation (s. 1)
	1. Interpretation (Part 1).
	Chapter 2 Income Tax (ss. 2-23)
	2. Amendment of section 15 (rate of charge) of Principal Act.
	3. Personal tax credits.
	4. Age exemption.
	5. Cesser of exemption limits.
	6. Amendment of section 473 (allowance for rent paid by certain tenants) of Principal Act.
	7. Amendment of section 244 (relief for interest paid on certain home loans) of Principal Act.
	8. Amendment of section 122 (preferential loan arrangements) of Principal Act.
	9. Amendment of section 467 (employed person taking care of incapacitated individual) of Principal Act.
	10. Amendment of section 472C (relief for trade union subscriptions) of Principal Act.
	11. Amendment of section 216A (rent-a-room relief) of Principal Act.
	12. Amendment of Schedule 13 (accountable persons for purposes of Chapter 1 of Part 18) to Principal Act.
	13. Amendment of Schedule 12A (approved savings-related share option schemes) to Principal Act.
	14. Amendment of section 515 (excess or unauthorised shares) of Principal Act.
	15. Amendment of section 657 (averaging of farm profits) of Principal Act.
	16. Tax treatment of directors and employees who acquire convertible securities.
	17. Amendment of section 986 (regulations) of Principal Act.
	18. Amendment of tax treatment of income from certain possessions in Great Britain or Northern Ireland.
	19. Share schemes: returns of information.
	20. Restructuring and diversification aid for sugar beet growers.
	21. Revenue approved salary sacrifice agreements.
	22. Amendment of section 201 (exemptions and reliefs in respect of tax under section 123) of Principal Act.
	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)
	24. Amendment of Part 16 (income tax relief for investment in corporate trades - business expansion scheme and seed capital scheme) of Principal Act.
	25. Amendment of section 81A (restriction of deductions for employee benefit contributions) of Principal Act.
	26. Capital allowances for qualifying specialist palliative care units.
	27. Mid-Shannon corridor tourism infrastructure investment scheme.
	28. Capital allowances for buildings and structures in registered caravan and camping sites.
	29. Amendment of restriction on property developers under certain schemes and of capital allowances for certain childcare facilities.
	30. Decommissioning of fishing vessels: amendment of section 288 (balancing allowances and balancing charges) of Principal Act.
	31. Capital allowances and expenses for business cars.
	32. Amendment of section 481 (relief for investment in films) of Principal Act.
	33. Amendment of section 668 (compulsory disposals of livestock) of Principal Act.
	34. Amendment of Schedule 26A (donations to approved bodies, etc.) to Principal Act.
	35. Amendment of section 531 (payments to subcontractors in certain industries) of Principal Act.
	36. Amendment of section 110 (securitisation) of Principal Act.
	37. Equalisation reserves for credit insurance and reinsurance business of companies.
	38. Amendment of section 730D (gain arising on a chargeable event) of Principal Act.
	39. Amendment of Chapter 1A (investment undertakings) of Part 27 of Principal Act.
	40. Amendment of section 768 (allowance for know-how) of Principal Act.
	41. Expenditure involving crime.
	42. Certain transfers of assets between companies.
	Chapter 4 Corporation Tax (ss. 43-53)
	43. Tax treatment of certain dividends, etc.
	44. Amendment of Part 13 (close companies) of Principal Act.
	45. Amendment of Part 24 (taxation of profits of certain mines and petroleum taxation) of Principal Act.
	46. Acceleration of wear and tear allowances for certain energy-efficient equipment.
	47. Preliminary tax.
	48. Purchase of own shares - supplementary.
	49. Amendment of Schedule 24 (relief from income tax and corporation tax by means of credit in respect of foreign tax) to Principal Act.
	50. Amendment of section 766 (tax credit for research and development expenditure) of Principal Act.
	51. Dividends paid in connection with disposals of shares or securities.
	52. Amendment of Schedule 4 (exemption of specified non-commercial state sponsored bodies from certain tax provisions) to Principal Act.
	53. Amendment of section 448 (relief from corporation tax) of Principal Act.
	Chapter 5 Capital Gains Tax (ss. 54-56)
	54. Amendment of Chapter 6 (transfers of business assets) of Part 19 of Principal Act.
	55. Amendment of section 603A (disposal of site to child) of Principal Act.
	56. Amendment of Schedule 15 (list of bodies for purposes of section 610) to Principal Act.

Table of Contents

Document Overview

Part 1 Income Tax, Corporation Tax and Capital Gains Tax (ss. 1-56)

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