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Chapter 1 Interpretation (s. 2) |
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2. Interpretation (Part 2). |
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Chapter 2 Income Levy (s. 3) |
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3. Income levy. |
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Chapter 3 Income Tax (ss. 4-23) |
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4. Amendment of section 122 (preferential loan arrangements) of Principal Act. |
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5. Cesser of certain reliefs. |
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6. Amendment of section 469 (relief for health expenses) of Principal Act. |
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7. Amendment of section 244 (relief for interest paid on certain home loans) of Principal Act. |
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8. Amendment of section 997A (credit in respect of tax deducted from emoluments of certain directors) of Principal Act. |
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9. Amendment of section 71 (foreign securities and possessions) of Principal Act. |
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10. Amendment of section 825B (repayment of tax where earnings not remitted) of Principal Act. |
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11. Amendment of section 825A (reduction in income tax for certain income earned outside the State) of Principal Act. |
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12. Amendment of section 477 (relief for service charges) of Principal Act. |
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13. Amendment of section 216A (rent-a-room relief) of Principal Act. |
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14. Amendment of section 667B (new arrangements for qualifying farmers) of Principal Act. |
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15. Amendment of section 384 (relief under Case V for losses) of Principal Act. |
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16. Retirement benefits. |
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17. Amendment of section 128D (tax treatment of directors of companies and employees who acquire restricted shares) of Principal Act. |
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18. Information in respect of awards of shares. |
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19. Amendment of Schedule 11 (profit sharing schemes) to Principal Act. |
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20. Amendment of section 470B (age-related relief for health insurance premiums) of Principal Act. |
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21. Income tax: restriction on use of losses on approved buildings. |
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22. Amendment of Schedule 13 (accountable persons for purposes of Chapter 1 of Part 18) to Principal Act. |
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23. Limitation on amount of certain reliefs used by certain high income individuals. |
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Chapter 4 Income Tax, Corporation Tax and Capital Gains Tax (ss. 24-42) |
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24. Provisions relating to charities and donations to approved bodies. |
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25. Amendment of Part 22 (provisions relating to dealing in or developing land and disposals of development land) of Principal Act. |
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26. Amendment of section 843A (capital allowances for buildings used for certain childcare purposes) of Principal Act. |
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27. Mid-Shannon corridor tourism infrastructure investment scheme. |
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28. Payment of tax by means of donation of heritage property. |
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29. Payments to subcontractors in certain industries. |
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30. Amendment of section 731 (chargeable gains accruing to unit trusts) of Principal Act. |
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31. Amendment of Part 27 (unit trusts and offshore funds) of Principal Act. |
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32. Amendment of section 1035A (relieving provision to section 1035) of Principal Act. |
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33. Dividend withholding tax. |
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34. Amendment of section 175 (purchase of own shares by quoted company) of Principal Act. |
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35. Amendment of Part 3 (provisions relating to the Schedule C charge and government and other public securities) of Principal Act. |
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36. Amendment of section 299 (allowances to lessees) of Principal Act. |
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37. Amendment of Chapter 4 (interest payments by certain deposit takers) of Part 8 of Principal Act. |
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38. Amendment of section 481 (relief for investment in films) of Principal Act. |
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39. Specified financial transactions. |
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40. Interest payments to residents in relevant territories. |
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41. Credit for foreign tax. |
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42. Transfer pricing. |
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Chapter 5 Corporation Tax (ss. 43-55) |
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43. Intangible assets, etc. |
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44. Acceleration of wear and tear allowances for certain energy-efficient equipment. |
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45. Amendment of section 486C (relief from tax for certain start-up companies) of Principal Act. |
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46. Unilateral relief (royalty income). |
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47. Carry forward of unrelieved foreign tax. |
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48. Amendment of section 847 (tax relief for certain branch profits) of Principal Act. |
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49. Dividends paid out of foreign profits. |
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50. Foreign dividends. |
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51. Assets transferred in course of scheme of reconstruction or amalgamation. |
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52. Amendment of section 80A (taxation of certain short-term leases of plant and machinery) of Principal Act. |
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53. Amendment of section 402 (foreign currency: tax treatment of capital allowances and trading losses of a company) of Principal Act. |
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54. Amendment of section 766 (tax credit for research and development expenditure) of Principal Act. |
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55. Tax treatment of certain royalties. |
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Chapter 6 Capital Gains Tax (ss. 56-63) |
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56. Amendment of section 542 (time of disposal and acquisition) of Principal Act. |
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57. Amendment of section 590 (attribution to participators of chargeable gains accruing to non-resident company) of Principal Act. |
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58. Amendment of section 598 (disposals of business or farm on "retirement") of Principal Act. |
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59. Restrictions on allowable losses. |
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60. Amendment of section 607 (Government and certain other securities) of Principal Act. |
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61. Amendment of section 611 (disposals to State, public bodies and charities) of Principal Act. |
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62. Amendment of section 958 (date for payment of tax) of Principal Act. |
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63. Amendment of Schedule 15 (list of bodies for purposes of section 610) to Principal Act. |
