1. Irish Tax Law
  2. Legislation (IE)
  3. Acts
  4. 2006
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  1. Finance Act 2006 (No. 6)
  2. Part 1 Income Tax, Corporation Tax and Capital Gains Tax (ss. 1-77)
  3. Chapter 3 Income Tax, Corporation Tax and Capital Gains Tax (ss. 18-59)
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Chapter 3 Income Tax, Corporation Tax and Capital Gains Tax (ss. 18-59)

Comparing proposed amendment...
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.
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