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Chapter 3 Income Tax, Corporation Tax and Capital Gains Tax (ss. 17-32)

Comparing proposed amendment...
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.