1. Irish Tax Law
  2. Legislation (IE)
  3. Acts
  4. 2018
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  1. Finance Act 2018 (No. 30)
  2. Part 1 Universal Social Charge, Income Tax, Corporation Tax and Capital Gains Tax (ss. 1-32)
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Part 1 Universal Social Charge, Income Tax, Corporation Tax and Capital Gains Tax (ss. 1-32)

Comparing proposed amendment...
Chapter 1 Interpretation (s. 1)
In force
 1. Interpretation (Part 1)
Chapter 2 Universal Social Charge (s. 2)
In force
 2. Amendment of section 531AN of Principal Act (rate of charge)
Chapter 3 Income Tax (ss. 3-15)
In force
 3. Amendment of section 15 of Principal Act (rate of charge)
In force
 4. Amendment of section 472AB of Principal Act (earned income tax credit)
In force
 5. Amendment of section 466A of Principal Act (home carer tax credit)
In force
 6. Amendment of section 191 of Principal Act (taxation treatment of Hepatitis C compensation payments)
In force
 7. Exemption of certain childcare support payments
In force
 8. Certain benefits in kind: members of the Permanent Defence Force
In force
 9. Benefit in kind: relief relating to electric vehicles
In force
 10. Amendment of section 985A of Principal Act (application of section 985 to certain perquisites, etc.)
In force
 11. Amendment of section 128F of Principal Act (key employee engagement programme)
In force
 12. Retirement benefits
In force
 13. Amendment of section 126 of Principal Act (tax treatment of certain benefits payable under Social Welfare Acts)
In force
 14. Relief arising in special circumstances
In force
 15. Amendment of section 825C of Principal Act (special assignee relief programme)
Chapter 4 Income Tax, Corporation Tax and Capital Gains Tax (ss. 16-25)
In force
 16. Taxation of payments under Magdalen Restorative Justice Ex-Gratia Scheme
In force
 17. Amendment of section 285A of, and Schedule 4A to, Principal Act (acceleration of wear and tear allowances for certain energy-efficient equipment)
In force
 18. Acceleration of wear and tear allowances for gas vehicles and refuelling equipment
In force
 19. 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)
In force
 20. Amendment of section 438A of Principal Act (extension of section 438 to loans by companies controlled by close companies)
In force
 21. Amendment of Part 23 of Principal Act (farming and market gardening)
In force
 22. Amendment of section 486C of Principal Act (relief from tax for certain start-up companies)
In force
 23. Amendment of section 97 of Principal Act (computational rules and allowable deductions)
In force
 24. Amendment of section 216A of Principal Act (rent-a-room relief)
In force
 25. Relief for investment in corporate trades
Chapter 5 Corporation Tax (ss. 26-28)
In force
 26. Amendments relating to relief for investment in films
In force
 27. Controlled foreign companies
In force
 28. Amendment of section 291A of Principal Act (intangible assets)
Chapter 6 Capital Gains Tax (ss. 29-32)
In force
 29. Amendment of section 579B of Principal Act (trustees ceasing to be resident in the State)
In force
 30. Amendment of section 603A of Principal Act (disposal of site to child)
In force
 31. Amendment of section 604B of Principal Act (relief for farm restructuring)
In force
 32. Exit tax, etc. - substitution of new Chapter 2 of Part 20 of Principal Act
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