1. Irish Financial Services Law
  2. Legislation (IE)
  3. Acts
  4. 2001
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  1. Finance Act, 2001 (No. 7)
  2. Part 1 Income Tax, Corporation Tax and Capital Gains Tax (ss. 1-95)
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Part 1 Income Tax, Corporation Tax and Capital Gains Tax (ss. 1-95)

Comparing proposed amendment...
Chapter 1 Interpretation (s. 1)
In force
 1. Interpretation (Part 1).
Chapter 2 Income Tax (ss. 2-32)
In force
 2. Tax credits.
In force
 3. Alteration of rates of income tax.
In force
 4. Age exemption.
In force
 5. Amendment of section 122 (preferential loan arrangements) of Principal Act.
In force
 6. Amendment of section 126 (tax treatment of certain benefits payable under Social Welfare Acts) of Principal Act.
In force
 7. Amendment of section 467 (employed person taking care of incapacitated individual) of Principal Act.
In force
 8. Amendment of section 469 (relief for health expenses) of Principal Act.
In force
 9. Amendment of section 473 (allowance for rent paid by certain tenants) of Principal Act.
In force
 10. Amendment of section 477 (relief for service charges) of Principal Act.
In force
 11. Relief for trade union subscriptions.
In force
 12. Amendment of Part 16 (income tax relief for investment in corporate trades - business expansion scheme and seed capital scheme) of Principal Act.
In force
 13. Employee share ownership trusts - deceased beneficiaries.
In force
 14. Amendment of Schedule 13 (accountable persons for purposes of Chapter 1 of Part 18) to Principal Act.
In force
 15. Approved share option schemes.
In force
 16. Amendment of provisions relating to employee share schemes.
In force
 17. Provisions relating to certain approved profit sharing schemes and employee share ownership trusts.
In force
 18. Amendment of Part 30 (occupational pension schemes, retirement annuities, purchased life annuities and certain pensions) of Principal Act.
In force
 19. Amendment of section 470 (relief for insurance against expenses of illness) of Principal Act.
In force
 20. Relief for premiums under qualifying long-term care policies, etc.
In force
 21. Taxation of certain perquisites.
In force
 22. Amendment of Chapter 4 (revenue powers) of Part 38 of Principal Act.
In force
 23. Tax relief at source for certain interest.
In force
 24. Provision of certain information: transitional.
In force
 25. Amendment of section 120A (exemption from benefit-in-kind of certain childcare facilities) of Principal Act.
In force
 26. Amendment of section 669A (interpretation (Chapter 3)) of Principal Act.
In force
 27. Amendment of section 669C (effect of sale of quota) of Principal Act.
In force
 28. Amendment of section 530 (interpretation (Chapter 2)) of Principal Act.
In force
 29. Relief for fees paid for third level education, etc.
In force
 30. Seafarer allowance, etc.
In force
 31. Amendment of section 823 (deduction for income earned outside the State) of Principal Act.
In force
 32. Rent-a-room relief.
Chapter 3 Income Tax, Corporation Tax and Capital Gains Tax (ss. 33-81)
In force
 33. Special savings incentive accounts.
In force
 34. Amendment of section 97 (computational rules and allowable deductions) of Principal Act.
In force
 35. Amendment of section 177 (conditions as to residence and period of ownership) of Principal Act.
In force
 36. Amendment of section 198 (certain interest not to be chargeable) of Principal Act.
In force
 37. Treatment of certain interest payments.
In force
 38. Amendment of Part 20 (companies' chargeable gains) of Principal Act.
In force
 39. Amendment of section 590 (attribution to participants of chargeable gains accruing to non-resident company) of Principal Act.
In force
 40. Amendment of Schedule 18A (restriction on set-off of pre-entry losses) to Principal Act.
In force
 41. 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
 42. Amendment of section 89 (valuation of trading stock at discontinuance of trade) of Principal Act.
In force
 43. Dividend withholding tax.
In force
 44. Amendment of provisions relating to exploration and exploitation activities.
In force
 45. Donations to approved bodies, etc.
In force
 46. Amendment of section 665 (interpretation (Chapter 2)) of Principal Act.
In force
 47. Amendment of section 666 (deduction for increase in stock values) of Principal Act.
In force
 48. Amendment of section 667 (special provisions for qualifying farmers) of Principal Act.
In force
 49. Amendment of section 668 (compulsory disposal of livestock) of Principal Act.
In force
 50. Amendment of section 310 (allowances in respect of certain contributions to capital expenditure of local authorities) of Principal Act.
In force
 51. Wear and tear allowances for licences for public hire vehicles.
In force
 52. Wear and tear allowances for certain sea fishing boats.
In force
 53. Wear and tear allowances.
In force
 54. Amendment of section 274 (balancing allowances and balancing charges) of Principal Act.
In force
 55. Amendment of Chapter 4 (interest payment by certain deposit takers) of Part 8 of Principal Act.
In force
 56. Amendment of section 838 (special portfolio investment accounts) of Principal Act.
In force
 57. Taxation of certain savings in credit unions and other financial institutions.
In force
 58. Amendment of Chapter 9 (park and ride facilities and certain related developments) of Part 10 of Principal Act.
In force
 59. 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
 60. Living over the shop scheme.
In force
 61. Amendment of Part 11 (capital allowances and expenses for certain road vehicles) of Principal Act.
In force
 62. Amendment of provisions relating to treatment of certain losses and certain capital allowances.
In force
 63. Relief for certain rented accommodation.
In force
 64. Capital allowances for certain hospitals.
In force
 65. Amendment of section 420 (losses, etc. which may be surrendered by means of group relief) of Principal Act.
In force
 66. Amendment of section 594 (foreign life assurance and deferred annuities: taxation and returns) of Principal Act.
In force
 67. Amendment of Part 26 (life assurance companies) of Principal Act.
In force
 68. Amendment of section 723 (special investment policies) of Principal Act.
In force
 69. Amendment of section 730A (profits of life business: new basis) of Principal Act.
In force
 70. Amendment of Chapter 5 (policyholders - new basis) of Part 26 of Principal Act.
In force
 71. Amendment of section 731 (chargeable gains accruing to unit trusts) of Principal Act.
In force
 72. Amendment of Part 27 (unit trusts and offshore funds) of Principal Act.
In force
 73. Amendment of section 737 (special investment schemes) of Principal Act.
In force
 74. Amendment of Chapter 1A (investment undertakings) of Part 27 of Principal Act.
In force
 75. Amendment of Schedule 2B (Investment undertakings declarations) of Principal Act.
In force
 76. Amendment of section 843 (capital allowances for buildings used for third level educational purposes) of Principal Act.
In force
 77. Changeover to calendar year of assessment
In force
 78. Provisions relating to making of returns of income and chargeable gains and payment of income tax and capital gains tax.
In force
 79. Amendment of provisions relating to Dublin Docklands Development Authority.
In force
 80. Amendment of Chapter 10 (designated areas of certain towns) of Part 10 of Principal Act.
In force
 81. Capital allowances for hotels.
Chapter 4 Corporation Tax (ss. 82-91)
In force
 82. Amendment of provisions relating to a shipping trade.
In force
 83. Amendment of section 22A (reduction of corporation tax in respect of certain trading income) of Principal Act.
In force
 84. Foundation for Investing in Communities.
In force
 85. Amendment of section 130 (matters to be treated as distributions) of Principal Act.
In force
 86. Amendment of section 222 (certain dividends from a non-resident subsidiary) of Principal Act.
In force
 87. Amendment of Chapter 2 of Part 14 of Principal Act.
In force
 88. Amendment of Part 36 of Principal Act.
In force
 89. Amendment of section 847 (tax relief for certain branch profits) of Principal Act.
In force
 90. Restriction of certain losses and charges.
In force
 91. Close company surcharges.
Chapter 5 Capital Gains Tax (ss. 92-95)
In force
 92. Amendment of Chapter 6 (transfers of business assets) of Part 19 of Principal Act.
In force
 93. Amendment of Chapter 7 (other reliefs and exemptions) of Part 19 of Principal Act.
In force
 94. Amendment of section 649A (relevant disposals: rate of charge) of Principal Act.
In force
 95. Amendment of section 652 (non-application of reliefs on replacement of assets in case of relevant disposals) of Principal Act.
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