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)
  3. Chapter 3 Income Tax, Corporation Tax and Capital Gains Tax (ss. 24-42)
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Chapter 3 Income Tax, Corporation Tax and Capital Gains Tax (ss. 24-42)

Comparing proposed amendment...
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.
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