Finance Act 2006 (No. 6)

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Version status: Partly in force | Document consolidation status: Updated to reflect all known changes

Published date: 31 March 2006

Consolidation Status: Updated to reflect all known changes

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	Introductory Text
	Acts Referred to
	Part 1 Income Tax, Corporation Tax and Capital Gains Tax (ss. 1-77)
	Chapter 1 Interpretation (s. 1)
In force	1. Interpretation (Part 1).
	Chapter 2 Income Tax (ss. 2-17)
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. Amendment of section 467 (employed person taking care of incapacitated individual) of Principal Act.
In force	6. Amendment of section 472C (relief for trade union subscriptions) of Principal Act.
In force	7. Amendment of section 473 (allowance for rent paid by certain tenants) of Principal Act.
In force	8. Relief for service charges.
In force	9. Amendment of section 248 (relief to individuals on loans applied in acquiring interest in companies) of Principal Act.
In force	10. Amendment of Schedule 13 (accountable persons for purposes of Chapter 1 of Part 18) to Principal Act.
In force	11. Computational rules and allowable deductions.
In force	12. Amendment of section 664 (relief for certain income from leasing of farm land) of Principal Act.
In force	13. Childcare services relief.
In force	14. Retirement benefits.
In force	15. Remittance basis of assessment.
In force	16. Deduction of tax under PAYE.
In force	17. Limitation on amount of certain reliefs used by certain high income individuals.
	Chapter 3 Income Tax, Corporation Tax and Capital Gains Tax (ss. 18-59)
In force	18. Amendment of section 481 (relief for investment in films) of Principal Act.
In force	19. Amendment of section 659 (farming: allowances for capital expenditure on the construction of farm buildings etc., for control of pollution) of Principal Act.
In force	20. Donation of designated securities to approved bodies.
In force	21. Amendment of section 373 (interpretation (Part 11)) of Principal Act.
In force	22. Amendment of Chapter 3 (income tax and corporation tax) of Part 7 (income tax and corporation tax exemptions) of Principal Act.
In force	23. Amendment of Schedule 26A (donations to approved bodies, etc.) to Principal Act.
In force	24. Amendment of section 817 (schemes to avoid liability to tax under Schedule F) of Principal Act.
In force	25. Residential reliefs - various schemes.
In force	26. Restriction of expenditure incurred on the construction and refurbishment of certain industrial and commercial buildings.
In force	27. Capital allowances for hotels, holiday camps and holiday cottages.
In force	28. Capital allowances for sports injuries clinics.
In force	29. Capital allowances for multi-storey car parks.
In force	30. Capital allowances for industrial and commercial premises in urban renewal areas and commercial premises on living over the shop streets.
In force	31. Capital allowances for industrial and commercial premises in rural renewal areas.
In force	32. Capital allowances for park and ride facilities and related commercial premises.
In force	33. Capital allowances for industrial and commercial premises in town renewal areas.
In force	34. Capital allowances for buildings used for third level educational purposes.
In force	35. Capital allowances for qualifying private hospitals.
In force	36. Capital allowances for qualifying mental health centres.
In force	37. Capital allowances for convalescent homes, registered nursing homes and qualifying residential units.
In force	38. Capital allowances for buildings used for certain childcare purposes.
In force	39. Balancing charges for certain buildings and structures.
In force	40. Amendment of section 812 (taxation of income deemed to arise from transfers of right to receive interest from securities) of Principal Act.
In force	41. Amendment of Part 36A (special savings incentive accounts) of Principal Act.
In force	42. Pensions: incentive tax credits.
In force	43. Amendment of section 530 (interpretation (Chapter 2)) of Principal Act.
In force	44. Amendment of section 531 (payments to subcontractors in certain industries) of Principal Act.
In force	45. Common contractual funds.
In force	46. Treatment of certain dividends.
In force	47. Amendment of section 246 (interest payments by companies and to non-residents) of Principal Act.
In force	48. Amendment of Chapter 5 (policyholders - new basis) of Part 26 of Principal Act, etc.
In force	49. Amendment of Chapter 6 (certain foreign life policies - taxation and returns) of Part 26 of Principal Act.
In force	50. Certain matters relating to investment undertakings in Chapter 1A of Part 27 of Principal Act.
In force	51. Amendment of Chapter 4 (certain offshore funds - taxation and returns) of Part 27 of Principal Act.
In force	52. Securitisation companies and money market funds.
In force	53. Amendment of section 739G (taxation of unit holders in investment undertakings) of Principal Act.
In force	54. Amendment of section 713 (investment income reserved for policyholders) of Principal Act.
In force	55. Amendment of section 141 (distributions out of income from patent royalties) of Principal Act.
In force	56. Amendment of Chapter 7 (special measures on discontinuance of, and change of basis for computation of profits or gains of, a trade or profession) of Part 4 of Principal Act.
In force	57. Amendment of section 64 (interest on quoted Eurobonds) of Principal Act.
In force	58. Amendment of section 407 (restriction on use of losses and capital allowances for qualifying shipping trade) of Principal Act.
In force	59. Definition of assurance company.
	Chapter 4 Corporation Tax (ss. 60-69)
In force	60. Implementation of Council Directive No. 2005/19/EC amending Directive 90/434/EEC concerning companies of different Member States, and certain other matters.
In force	61. Generally accepted accounting standards.
In force	62. Matching of foreign currency assets with certain foreign currency share capital.
In force	63. 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	64. Amendment of section 626B (exemption from tax in the case of gains on certain disposals of shares) of Principal Act.
In force	65. Amendment of section 247 (relief to companies on loans applied in acquiring interest in other companies) of Principal Act.
In force	66. Amendment of section 766 (tax credit for research and development expenditure) of Principal Act.
Partly in force	67. Tonnage tax.
In force	68. Amendment of Chapter 4 (income tax and corporation tax: treatment of certain losses and certain capital allowances) of Part 12 of Principal Act.
In force	69. Amendment of Schedule 4 (exemption of specified non-commercial State sponsored bodies from certain tax provisions) to Principal Act.
	Chapter 5 Capital Gains Tax (ss. 70-77)
In force	70. Amendment of section 598 (disposals of business or farm on "retirement") of Principal Act.
In force	71. Amendment of section 599 (disposals within family of business or farm) of Principal Act.
In force	72. Amendment of section 603A (disposal of site to child) of Principal Act.
In force	73. Amendment of section 606 (disposals of work of art, etc., loaned for public display) of Principal Act.
In force	74. Amendment of Schedule 15 (list of bodies for purposes of section 610) to Principal Act.
In force	75. Amendment of Chapter 2 (capital gains tax) of Part 44 of Principal Act.
In force	76. Amendment of section 588 (demutualisation of assurance companies) of Principal Act.
In force	77. Amendment of Schedule 16 (building societies: change of status) to Principal Act.
	Part 2 Excise (ss. 78-91)
In force	78. Amendment of section 75 (charging and rates) of Finance Act 2003.
Partly in force	79. Rates of mineral oil tax.
In force	80. Amendment of section 94 (interpretation) of Finance Act 1999.
In force	81. Relief for biofuel.
In force	82. Amendment of penalties on summary conviction for certain excise offences.
In force	83. Amendment of section 153 (regulations) of Finance Act 2001.
In force	84. Amendment of section 81 (regulations) of Finance Act 2003.
In force	85. Amendment of section 104 (regulations) of Finance Act 1999.
In force	86. Amendment of section 8 (regulations) of Finance (Excise Duty on Tobacco Products) Act 1977.
In force	87. Amendment of section 83 (regulations) of Finance Act 2005.
In force	88. Remission or repayment in respect of vehicle registration tax on certain hybrid electric vehicles or certain flexible fuel vehicles.
In force	89. Amendment of section 141 (regulations) of Finance Act 1992.
In force	90. Amendment of section 67 (betting duty) of Finance Act 2002.
In force	91. Payment of betting duty.
	Part 3 Value-Added Tax (ss. 92-101)
Repealed	92. Interpretation (Part 3).
Repealed	93. Amendment of section 1 (interpretation) of Principal Act.
Repealed	94. Amendment of section 5 (supply of services) of Principal Act.
Repealed	95. Amendment of section 8 (taxable persons) of Principal Act.
Repealed	96. Amendment of section 10 (amount on which tax is chargeable) of Principal Act.
Repealed	97. Amendment of section 11 (rates of tax) of Principal Act.
Repealed	98. Amendment of section 12 (deduction for tax borne or paid) of Principal Act.
Repealed	99. Amendment of section 32 (regulations) of Principal Act.
Repealed	100. Amendment of First Schedule to Principal Act.
Repealed	101. Amendment of Sixth Schedule to Principal Act.
	Part 4 Stamp Duties (ss. 102-111)
In force	102. Interpretation (Part 4).
In force	103. Amendment of section 1 (interpretation) of Principal Act.
In force	104. Demutualisation of assurance companies.
In force	105. Amendment of section 81A (further relief from stamp duty in respect of transfers to young trained farmers) of Principal Act.
In force	106. Approved bodies.
In force	107. Reconstructions or amalgamations of certain funds.
In force	108. Courts Service.
In force	109. Single farm payment entitlement.
In force	110. Amendment of Part 8 (companies capital duty) of Principal Act.
In force	111. Amendment of section 123B (cash, combined and debit cards) of Principal Act.
	Part 5 Capital Acquisitions Tax (ss. 112-119)
In force	112. Interpretation (Part 5).
In force	113. Amendment of section 6 (taxable gift) of Principal Act.
In force	114. Amendment of section 11 (taxable inheritance) of Principal Act.
In force	115. Amendment of section 77 (exemption of heritage property) of Principal Act.
In force	116. Amendment of Chapter 3 (annual levy on discretionary trusts) of Part 3 of Principal Act.
In force	117. Discretionary trusts: returns.
In force	118. Amendment of Part 10 (reliefs) of Principal Act.
In force	119. Amendment of section 104 (allowance for capital gains tax on the same event) of Principal Act.
	Part 6 Miscellaneous (ss. 120-130)
In force	120. Interpretation (Part 6).
In force	121. Amendment of section 1003 (payment of tax by means of donation of heritage items) of Principal Act.
In force	122. Payment of tax by means of donation of heritage property to an Irish heritage trust.
Deleted	123. Prescribing of forms, etc.
In force	124. Amendment of Chapter 3A (implementation of Council Directive 2003/48/EC of 3 June 2003 on Taxation of Savings Income in the Form of Interest Payments and Related Matters) of Part 38 of Principal Act.
In force	125. Amendment of Chapter 3 (other obligations and returns) of Part 38 of Principal Act.
In force	126. Transactions to avoid liability to tax: surcharge, interest and protective notifications.
In force	127. Miscellaneous technical amendments in relation to tax.
Repealed	128. Capital Services Redemption Account.
In force	129. Care and management of taxes and duties.
In force	130. Short title, construction and commencement.
In force	Schedule 1 Amendments Consequential on Changes in Personal Tax Credits
In force	Schedule 2 Miscellaneous Technical Amendments in Relation to Tax

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Finance Act 2006 (No. 6)

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