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Chapter 1 Interpretation (s. 1) |
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1. Interpretation (Part 1). |
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Chapter 2 Income Tax (ss. 2-17) |
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2. Amendment of section 15 (rate of charge) of Principal Act. |
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3. Personal tax credits. |
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4. Age exemption. |
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5. Amendment of section 467 (employed person taking care of incapacitated individual) of Principal Act. |
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6. Amendment of section 472C (relief for trade union subscriptions) of Principal Act. |
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7. Amendment of section 473 (allowance for rent paid by certain tenants) of Principal Act. |
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8. Relief for service charges. |
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9. Amendment of section 248 (relief to individuals on loans applied in acquiring interest in companies) of Principal Act. |
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10. Amendment of Schedule 13 (accountable persons for purposes of Chapter 1 of Part 18) to Principal Act. |
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11. Computational rules and allowable deductions. |
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12. Amendment of section 664 (relief for certain income from leasing of farm land) of Principal Act. |
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13. Childcare services relief. |
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14. Retirement benefits. |
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15. Remittance basis of assessment. |
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16. Deduction of tax under PAYE. |
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17. Limitation on amount of certain reliefs used by certain high income individuals. |
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Chapter 3 Income Tax, Corporation Tax and Capital Gains Tax (ss. 18-59) |
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18. Amendment of section 481 (relief for investment in films) of Principal Act. |
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19. Amendment of section 659 (farming: allowances for capital expenditure on the construction of farm buildings etc., for control of pollution) of Principal Act. |
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20. Donation of designated securities to approved bodies. |
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21. Amendment of section 373 (interpretation (Part 11)) of Principal Act. |
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22. Amendment of Chapter 3 (income tax and corporation tax) of Part 7 (income tax and corporation tax exemptions) of Principal Act. |
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23. Amendment of Schedule 26A (donations to approved bodies, etc.) to Principal Act. |
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24. Amendment of section 817 (schemes to avoid liability to tax under Schedule F) of Principal Act. |
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25. Residential reliefs - various schemes. |
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26. Restriction of expenditure incurred on the construction and refurbishment of certain industrial and commercial buildings. |
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27. Capital allowances for hotels, holiday camps and holiday cottages. |
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28. Capital allowances for sports injuries clinics. |
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29. Capital allowances for multi-storey car parks. |
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30. Capital allowances for industrial and commercial premises in urban renewal areas and commercial premises on living over the shop streets. |
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31. Capital allowances for industrial and commercial premises in rural renewal areas. |
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32. Capital allowances for park and ride facilities and related commercial premises. |
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33. Capital allowances for industrial and commercial premises in town renewal areas. |
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34. Capital allowances for buildings used for third level educational purposes. |
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35. Capital allowances for qualifying private hospitals. |
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36. Capital allowances for qualifying mental health centres. |
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37. Capital allowances for convalescent homes, registered nursing homes and qualifying residential units. |
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38. Capital allowances for buildings used for certain childcare purposes. |
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39. Balancing charges for certain buildings and structures. |
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40. Amendment of section 812 (taxation of income deemed to arise from transfers of right to receive interest from securities) of Principal Act. |
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41. Amendment of Part 36A (special savings incentive accounts) of Principal Act. |
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42. Pensions: incentive tax credits. |
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43. Amendment of section 530 (interpretation (Chapter 2)) of Principal Act. |
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44. Amendment of section 531 (payments to subcontractors in certain industries) of Principal Act. |
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45. Common contractual funds. |
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46. Treatment of certain dividends. |
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47. Amendment of section 246 (interest payments by companies and to non-residents) of Principal Act. |
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48. Amendment of Chapter 5 (policyholders - new basis) of Part 26 of Principal Act, etc. |
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49. Amendment of Chapter 6 (certain foreign life policies - taxation and returns) of Part 26 of Principal Act. |
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50. Certain matters relating to investment undertakings in Chapter 1A of Part 27 of Principal Act. |
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51. Amendment of Chapter 4 (certain offshore funds - taxation and returns) of Part 27 of Principal Act. |
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52. Securitisation companies and money market funds. |
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53. Amendment of section 739G (taxation of unit holders in investment undertakings) of Principal Act. |
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54. Amendment of section 713 (investment income reserved for policyholders) of Principal Act. |
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55. Amendment of section 141 (distributions out of income from patent royalties) of Principal Act. |
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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. |
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57. Amendment of section 64 (interest on quoted Eurobonds) of Principal Act. |
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58. Amendment of section 407 (restriction on use of losses and capital allowances for qualifying shipping trade) of Principal Act. |
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59. Definition of assurance company. |
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Chapter 4 Corporation Tax (ss. 60-69) |
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60. Implementation of Council Directive No. 2005/19/EC amending Directive 90/434/EEC concerning companies of different Member States, and certain other matters. |
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61. Generally accepted accounting standards. |
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62. Matching of foreign currency assets with certain foreign currency share capital. |
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63. Amendment of Schedule 24 (relief from income tax and corporation tax by means of credit in respect of foreign tax) to Principal Act. |
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64. Amendment of section 626B (exemption from tax in the case of gains on certain disposals of shares) of Principal Act. |
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65. Amendment of section 247 (relief to companies on loans applied in acquiring interest in other companies) of Principal Act. |
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66. Amendment of section 766 (tax credit for research and development expenditure) of Principal Act. |
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67. Tonnage tax. |
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68. Amendment of Chapter 4 (income tax and corporation tax: treatment of certain losses and certain capital allowances) of Part 12 of Principal Act. |
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69. Amendment of Schedule 4 (exemption of specified non-commercial State sponsored bodies from certain tax provisions) to Principal Act. |
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Chapter 5 Capital Gains Tax (ss. 70-77) |
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70. Amendment of section 598 (disposals of business or farm on "retirement") of Principal Act. |
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71. Amendment of section 599 (disposals within family of business or farm) of Principal Act. |
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72. Amendment of section 603A (disposal of site to child) of Principal Act. |
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73. Amendment of section 606 (disposals of work of art, etc., loaned for public display) of Principal Act. |
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74. Amendment of Schedule 15 (list of bodies for purposes of section 610) to Principal Act. |
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75. Amendment of Chapter 2 (capital gains tax) of Part 44 of Principal Act. |
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76. Amendment of section 588 (demutualisation of assurance companies) of Principal Act. |
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77. Amendment of Schedule 16 (building societies: change of status) to Principal Act. |
