Finance Act 2004 (No. 8)

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

Published date: 25 March 2004

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. 1-42)
	Chapter 1 Interpretation (s. 1)
In force	1. Interpretation (Part 1).
	Chapter 2 Income Tax (ss. 2-16)
In force	2. Age exemption.
In force	3. Employee tax credit.
In force	4. Amendment of section 472C (relief for trade union subscriptions) of Principal Act.
In force	5. Amendment of Schedule 13 (accountable persons for purposes of Chapter 1 of Part 18) to Principal Act.
In force	6. Amendment of section 189 (payment in respect of personal injuries) of Principal Act.
In force	7. Exemption in respect of certain payments under employment law.
In force	8. Exemption in respect of certain benefits-in-kind.
In force	9. Amendment of Chapter 4 (collection and recovery of income tax on certain emoluments (PAYE system)) of Part 42 of Principal Act.
In force	10. Amendment of section 122 (preferential loan arrangements) of Principal Act.
In force	11. Amendment of section 470 (relief for insurance against expenses of illness) of Principal Act.
In force	12. Payments under Scéim na bhFoghlaimeoirí Gaeilge.
In force	13. Amendment of Chapter 2 (farming: relief for increase in stock values) of Part 23 of Principal Act.
In force	14. Amendment of section 664 (relief for certain income from leasing of farm land) of Principal Act.
In force	15. Amendment of Schedule 12 (employee share ownership trusts) to Principal Act.
In force	16. Occupational pension schemes.
	Chapter 3 Income Tax, Corporation Tax and Capital Gains Tax (ss. 17-32)
In force	17. Exemption from tax on certain income and gains.
In force	18. Amendment of Part 16 (income tax relief for investment in corporate trades business expansion scheme and seed capital scheme) of Principal Act.
In force	19. Transitional arrangements in relation to section 18(1)(a)(ii).
In force	20. Amendment of section 531 (payments to subcontractors in certain industries) of Principal Act.
In force	21. 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	22. Restriction of relief to individuals in respect of loans applied in acquiring interest in companies.
In force	23. Qualifying residential units.
In force	24. Qualifying hospitals and qualifying sports injuries clinics.
In force	25. Capital allowances for hotels, holiday camps and holiday cottages.
In force	26. Amendment of Part 10 (income tax and corporation tax: reliefs for renewal and improvement of certain urban areas, certain resort areas and certain islands) of Principal Act.
In force	27. Amendment of section 843 (capital allowances for buildings used for third level education purposes) of Principal Act.
In force	28. Amendment of section 481 (relief for investment in films) of Principal Act.
In force	29. Amendment of Chapter 1A (investment undertakings) of Part 27 of Principal Act.
In force	30. Amendment of Chapter 4 (certain offshore funds taxation and returns) of Part 27 of Principal Act.
In force	31. 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	32. Amendment of section 817C (restriction on deductibility of certain interest) of Principal Act.
	Chapter 4 Corporation Tax (ss. 33-42)
In force	33. Tax credit for research and development expenditure, etc.
In force	34. Amendment of section 831 (implementation of Council Directive No. 90/435/EEC concerning the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States) of Principal Act.
In force	35. Taxation of certain short-term leases plant and machinery.
In force	36. Amendment of section 434 (distributions to be taken into account and meaning of "distributable income", "investment income", "estate income", etc.) of Principal Act.
In force	37. Amendment of section 396B (relief for certain trading losses on a value basis) of Principal Act.
In force	38. Amendment of section 420B (group relief: relief for certain losses on a value basis) of Principal Act.
In force	39. Amendment of section 486B (relief for investment in renewable energy generation) of Principal Act.
In force	40. Amendment of Schedule 4 (exemption of specified non-commercial State sponsored bodies from certain tax provisions) to Principal Act.
In force	41. Exemption from tax for certain interest and royalties payments.
In force	42. Exemption from tax in the case of gains on certain disposals of shares.
	Part 2 Excise (ss. 43-53)
In force	43. Amendment of Chapter 1 (alcohol products tax) of Part 2 of Finance Act 2003, etc.
In force	44. Amendment of section 93 (offences in relation to keeping, selling or delivering of unexcised spirits) of Finance Act 2003.
Repealed	45. Tobacco products.
In force	46. Amendment of section 104 (reliefs) of Finance Act 2001.
In force	47. Amendment of section 124A (administrative penalties) of Finance Act 2001.
In force	48. Rates of mineral oil tax.
In force	49. Amendment of section 94 (interpretation) of Finance Act 1999.
In force	50. Biofuel pilot projects.
In force	51. Amendment of section 100 (reliefs from mineral oil tax for certain mineral oils) of Finance Act 1999.
In force	52. Amendment of section 6 of Roads Act 1920.
In force	53. Amendment of section 141 (regulations) of Finance Act 1992.
	Part 3 Value-Added Tax (ss. 54-65)
Repealed	54. Interpretation (Part 3).
Repealed	55. Amendment of section 1 (interpretation) of Principal Act.
Repealed	56. Amendment of section 3 (supply of goods) of Principal Act.
Repealed	57. Amendment of section 4 (special provisions in relation to the supply of immovable goods) of Principal Act.
Repealed	58. Amendment of section 8 (taxable persons) of Principal Act.
Repealed	59. Amendment of section 11 (rates of tax) of Principal Act.
Repealed	60. Amendment of section 12 (deduction for tax borne or paid) of Principal Act.
Repealed	61. Amendment of section 12A (special provisions for tax invoiced by flat-rate farmers) of Principal Act.
Repealed	62. Amendment of section 15B (goods in transit (additional provisions)) of Principal Act.
Repealed	63. Amendment of section 17 (invoices) of Principal Act.
Repealed	64. Amendment of First Schedule to Principal Act.
Repealed	65. Amendment of Fourth Schedule to Principal Act.
	Part 4 Stamp Duties (ss. 66-75)
In force	66. Interpretation (Part 4).
In force	67. Amendment of section 73 (exemptions) of Principal Act.
In force	68. Amendment of section 80 (reconstructions or amalgamations of companies) of Principal Act.
In force	69. Amendment of section 81 (young trained farmers) of Principal Act.
In force	70. Further relief from stamp duty in respect of transfers to young trained farmers.
In force	71. Amendment of section 91 (new dwellinghouses and apartments with floor area certificate) of Principal Act.
In force	72. New dwellinghouses and apartments with floor area compliance certificate.
In force	73. Amendment of section 92 (new dwellinghouses and apartments with no floor area certificate) of Principal Act.
In force	74. Intellectual property.
In force	75. Amendment of section 125 (certain premiums of insurance) of Principal Act.
	Part 5 Capital Acquisitions Tax (ss. 76-79)
In force	76. Interpretation (Part 5).
In force	77. Amendment of section 2 (general interpretation) of Principal Act.
In force	78. Amendment of section 93 (relevant business property) of Principal Act.
In force	79. Amendment of section 106 (arrangements for relief from double taxation) of Principal Act.
	Part 6 Miscellaneous (ss. 80-94)
In force	80. Interpretation (Part 6).
In force	81. Sale of certain objects to Commissioners of Public Works in Ireland.
In force	82. Amendment of section 912A (information for tax authorities in other territories) of Principal Act.
In force	83. Amendment of Part 22 (provisions relating to dealing in or developing land and disposals of development land) of Principal Act.
In force	84. Amendment of section 962 (recovery by sheriff or county registrar) of Principal Act.
In force	85. Amendment of section 1003 (payment of tax by means of donation of heritage items) of Principal Act.
In force	86. Information in respect of certain tax expenditures.
In force	87. Amendment of Chapter 4 (revenue powers) of Part 38 of Principal Act.
In force	88. Amendment of section 908A (revenue offence: power to obtain information from financial institutions) of Principal Act.
In force	89. Miscellaneous technical amendments in relation to tax.
In force	90. Taxation of savings income in the form of interest payments.
In force	91. Deferred surrender to Central Fund.
Repealed	92. Capital Services Redemption Account.
In force	93. Care and management of taxes and duties.
In force	94. Short title, construction and commencement.
In force	Schedule 1 Exemption from Tax for certain Interest and Royalties Payments
In force	Schedule 2 Rates of Excise Duty on Tobacco Products
In force	Schedule 3 Miscellaneous Technical Amendments in Relation to Tax
In force	Schedule 4 Taxation of Savings Income in the form of Interest Payments

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Finance Act 2004 (No. 8)

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