1. Irish Tax Law
  2. Legislation (IE)
  3. Acts
  4. 2004
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  1. Finance Act 2004 (No. 8)
  2. Part 1 Income Tax, Corporation Tax and Capital Gains Tax (ss. 1-42)
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Part 1 Income Tax, Corporation Tax and Capital Gains Tax (ss. 1-42)

Comparing proposed amendment...
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.
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