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| | Introductory Text |
| | Acts Referred to |
| | Part I Income Tax, Corporation Tax and Capital Gains Tax (ss. 1-88) |
| | Chapter I Income Tax (ss. 1-15) |
Repealed | 1. Amendment of provisions relating to exemption from income tax. |
Repealed | 2. Alteration of rates of income tax. |
Repealed | 3. Amendment of section 6 (special allowance in respect of P.R.S.I. for 1982-83) of Finance Act, 1982. |
Repealed | 4. Cesser of relief in respect of life insurance premiums. |
Repealed | 5. Amendment of section 432 (making of claims, etc., and appeals and rehearings) of Income Tax Act, 1967. |
Repealed | 6. Amendment of Chapter II (occupational pension schemes) of Part I of Finance Act, 1972. |
Repealed | 7. Amendment of section 8 (permanent health benefit schemes) of Finance Act, 1979. |
Repealed | 8. Amendment of section 4 (benefit of use of a car) of Finance Act, 1982. |
Repealed | 9. Amendment of section 8 (restriction of relief in respect of interest paid on certain loans at a reduced rate) of Finance Act, 1982. |
Repealed | 10. Amendment of section 13 (interpretation (Chapter III)) of Finance Act, 1987. |
Repealed | 11. Amendment of section 14 (accountable persons) of Finance Act, 1987. |
Repealed | 12. Cesser of provisions relating to approved share option schemes. |
Repealed | 13. Cesser of section 14 (taxation treatment of certain dividends) of Finance Act, 1986. |
Repealed | 14. Relief to individuals on loans applied in acquiring interest in companies. |
Repealed | 15. Treatment for tax purposes of certain benefits payable under Social Welfare Acts. |
| | Chapter II Income Tax, Corporation Tax and Capital Gains Tax (ss. 16-39) |
Repealed | 16. Amendment of section 36 (construction of references to child, son and daughter in Tax Acts and Capital Gains Tax Act, 1975) of Finance Act, 1977. |
Repealed | 17. Amendment of Chapter IX (profit sharing schemes) of Part I of and Third Schedule (profit sharing schemes) to Finance Act, 1982. |
Repealed | 18. Taxation of consideration for certaion restrictive covenants, etc. |
Repealed | 19. Treatment of patent royalties and related distributions. |
Repealed | 20. Amendment of section 28 (farming: provision relating to relief in respect of increase in stock values) of Finance Act, 1980. |
Repealed | 21. Capital allowances for, and deduction in respect of, vehicles. |
Repealed | 22. Amendment of Chapter IV (interest payments by certain deposit takers) of Part I of Finance Act, 1986. |
Repealed | 23. Amendment of section 46 (limited partnerships: relief restrictions) of Finance Act, 1986. |
Repealed | 24. Securities of Bord Gáis Éireann. |
Repealed | 25. Restriction of capital allowances on holiday cottages. |
Repealed | 26. Application and amendment of section 241 (wear and tear of machinery, plant, etc.) of Income Tax Act, 1967. |
Repealed | 27. Amendment of section 255 (meaning of "industrial building or structure") of Income Tax Act, 1967. |
Repealed | 28. Extension and amendment of section 17 (tax deductions from payments to subcontractors in the construction industry) of Finance Act, 1970. |
Repealed | 29. Amendment of Chapter V (Urban Renewal: Relief from Income Tax and Corporation Tax) of Part I of Finance Act, 1986. |
Repealed | 30. Amendment of section 27 (designated areas for urban renewal relief) of Finance Act, 1987. |
Repealed | 31. Amendment of section 4 (relief for expenditure on certain buildings in designated areas) of Finance Act, 1989. |
Repealed | 32. Amendment of section 18 (date for payment of tax) of Finance Act, 1988. |
Repealed | 33. Amendment of section 21 (miscellaneous) of Finance Act, 1988. |
Repealed | 34. Amendment of Chapter VII (Urban Renewal: Temple Bar and other areas) of Part I of Finance Act, 1991. |
Repealed | 35. Treatment of certain distributions received on or after 29th day of January, 1992. |
Repealed | 36. Option in relation to section 35 (certain unit trusts not to be collective investment undertakings) of Finance Act, 1990. |
Repealed | 37. Application of section 25 (attribution of distributions to accounting periods) of Finance Act, 1989, to interim dividends. |
Repealed | 38. Distributions to non-residents. |
Repealed | 39. Provisions relating to section 244 (allowance for scientific research) of Income Tax Act, 1967, etc. |
| | Chapter III Corporation Tax (ss. 40-58) |
Repealed | 40. Amendment of section 84A (limitation on meaning of "distribution") of Corporation Tax Act, 1976. |
Repealed | 41. Amendment of section 21 (amendment of Part IX (Schedule F and company distributions) of Corporation Tax Act, 1976) of Finance Act, 1989. |
Repealed | 42. Amendment of Part XXXII (government and other public loans) of Income Tax Act, 1967, and computation of losses. |
Repealed | 43. Building societies (taxation of certain transactions). |
Repealed | 44. Amendment of Part III (special classes of companies) of Corporation Tax Act, 1976. |
Repealed | 45. Credit for bank levy. |
Repealed | 46. Restriction of certain losses and charges on income and consequential amendments. |
Repealed | 47. Amendment of section 39 (meaning of "goods") of Finance Act, 1980. |
Repealed | 48. Termination of relief in respect of certain transactions of agricultural and fishery societies. |
Repealed | 49. Recovery of tax credits from companies. |
Repealed | 50. Group payments. |
Repealed | 51. Amendment of section 44 (group dividends) of Finance Act, 1983. |
Repealed | 52. Amendment of section 39A (relief in relation to income from certain trading operations carried on in Shannon Airport) of Finance Act, 1980. |
Repealed | 53. Amendment of section 39B (relief in relation to income from certain trading operations carried on in Custom House Docks Area) of Finance Act, 1980. |
Repealed | 54. Amendment of section 41 (basis of relief from corporation tax) of Finance Act, 1980. |
Repealed | 55. Late submission of returns: restriction of certain claims to relief. |
Repealed | 56. Relief for gifts to The Enterprise Trust Ltd. |
Repealed | 57. Amendment of section 39 (exemption of certain income of Nítrigin Éireann Teoranta) of Finance Act, 1988. |
Repealed | 58. Amendment of section 35 (relief for investment in films) of Finance Act, 1987. |
| | Chapter IV Capital Gains Tax (ss. 59-63) |
Repealed | 59. Reduction in exemption for individuals. |
Repealed | 60. Alteration of rates of capital gains tax. |
Repealed | 61. Restriction of Schedule 2 (companies and shareholders) to Capital Gains Tax Act, 1975. |
Repealed | 62. Amendment of section 9 (consideration) of Capital Gains Tax Act, 1975. |
Repealed | 63. Amendment of section 47 (options) of Capital Gains Tax Act, 1975. |
| | Chapter V Implementation of Council Directive No: 90/434/EEC and other related matters (ss. 64-74) |
Repealed | 64. Interpretation (Chapter V). |
Repealed | 65. Transfer of assets generally. |
Repealed | 66. Transfer of an asset by a company to its parent company. |
Repealed | 67. Company reconstruction or amalgamation: transfer of development land. |
Repealed | 68. Amendment of section 36 (chargeable gains on disposals of development land) of Finance Act, 1982. |
Repealed | 69. Credit for tax. |
Repealed | 70. Avoidance of tax. |
Repealed | 71. Returns. |
Repealed | 72. Other transactions. |
Repealed | 73. Amendment of section 132 (disposal or acquisition outside a group) of Corporation Tax Act, 1976. |
Repealed | 74. Apportionment of amounts. |
| | Chapter VI Petroleum Taxation (ss. 75-88) |
Repealed | 75. Interpretation (Chapter VI). |
Repealed | 76. Separation of trading activities. |
Repealed | 77. Reduction of corporation tax. |
Repealed | 78. Treatment of losses, etc. |
Repealed | 79. Restriction of group relief. |
Repealed | 80. Restriction of relief for losses on certain disposals. |
Repealed | 81. Interest and charges on income. |
Repealed | 82. Restriction of set-off of advance corporation tax. |
Repealed | 83. Development expenditure: capital allowances and charges. |
Repealed | 84. Exploration expenditure: allowances and charges. |
Repealed | 85. Exploration expenditure incurred by certain companies. |
Repealed | 86. Abandonment expenditure: allowances and loss relief. |
Repealed | 87. Valuation of petroleum in certain circumstances. |
Repealed | 88. Treatment of certain disposals. |
| | Part II Customs and Excise (ss. 89-163) |
| | Chapter I Excise Duty on Beer (ss. 89-102) |
Repealed | 89. Interpretation (Chapter I). |
Repealed | 90. Duty of excise on beer. |
Repealed | 91. Exemptions from duty. |
Repealed | 92. Remissions and repayments of duty. |
Repealed | 93. Remission or repayment of certain duty chargeable before appointed day. |
Repealed | 94. Revocation of brewer's licence and offence by brewer for sale. |
Repealed | 95. Approval of persons and premises for the brewing, holding and packaging of beer without payment of duty. |
Repealed | 96. Provision of facilities by warehousekeeper and powers of inspection, etc., of officers. |
Repealed | 97. Treatment of excess or deficiency in stocks and fraudulent evasion of duty. |
Repealed | 98. Regulations (Chapter I). |
Repealed | 99. Offences (Chapter I). |
Repealed | 100. Application of enactments (Chapter I). |
Repealed | 101. Repeals and revocations (Chapter I). |
Repealed | 102. Commencement (Chapter I). |
| | Chapter II Implementation of Council Directive No.92/12/EEC. (ss. 103-119) |
Repealed | 103. Interpretation (Chapter II). |
Repealed | ⚠ 104. Excisable products. |
Repealed | 105. Warehousing. |
Repealed | 106. Treatment of excisable products released for consumption in another Member State. |
Repealed | 107. Provisions relating to vendors. |
Repealed | 108. Tax representatives. |
Repealed | 109. Movement of excisable products under a duty-suspension arrangement from the State to other Member States. |
Repealed | 110. Movement of excisable products under a duty-suspension arrangement to the State from other Member States. |
Repealed | 111. Accompanying documents. |
Repealed | 112. Repayments of excise duty. |
Repealed | 113. Exemptions. |
Repealed | 114. Treatment of losses. |
Repealed | 115. Power to stop vehicles and detain excisable products. |
Repealed | 116. Powers of entry and inspection, etc. of officers. |
Repealed | 116A. General mutual assistance. |
Repealed | 116B. Mutual assistance for the recovery of claims. |
Repealed | 117. Regulations (Chapter II). |
Repealed | 118. Application of enactments (Chapter II). |
Repealed | 119. Commencement (Chapter II). |
| | Chapter III Amusement Machine Licence Duty (ss. 120-129) |
In force | 120. Interpretation (Chapter III). |
In force | 121. Waivers and exemptions. |
In force | 122. Permit and licence procedure. |
In force | 123. Rates of duty. |
In force | 123A. Rates of duty on permits. |
In force | 124. Prohibition on play without permit and licence. |
In force | 125. Investigation, etc. by officers. |
In force | 126. Penalties (Chapter III). |
In force | 127. Forfeiture (Chapter III). |
In force | 128. Regulations (Chapter III). |
In force | 129. Applicability of excise statutes. |
| | Chapter IV Registration and Taxation of Vehicles (ss. 130-144A) |
In force | 130. Interpretation. |
Deleted | 130A. Vehicle built up from chassis or monocoque or assembly. |
Deleted | 130B. Delegation of certain powers of the Revenue Commissioners. |
In force | 131. Registration of vehicles by Revenue Commissioners. |
Deleted | 131A. Evidence of computer stored records in court proceedings. |
In force | 132. Charge of excise duty. |
In force | 133. Chargeable value. |
In force | 134. Permanent reliefs. |
In force | ⚠ 135. Temporary exemption from registration. |
In force | 135A. Special purpose vehicles. |
In force | 135B. Repayment of amounts in respect of vehicle registration tax in certain cases. |
Deleted | 135BA. Repayment of amounts of vehicle registration tax in respect of the registration of certain new vehicles. |
In force | 135C. Remission or repayment in respect of vehicle registration tax on certain hybrid electric vehicles. |
In force | 135D. Repayment of amounts of vehicle registration tax on export of certain vehicles. |
In force | 135E. Proportionate payment of vehicle registration tax on certain vehicles temporarily brought into State. |
In force | 136. Authorisation of manufacturers, distributors and dealers and periodic payment of duty. |
In force | 136A. Authorisation of competent persons. |
In force | 137. Accountability for unregistered vehicles and converted vehicles. |
Repealed | 138. Appeals. |
In force | 139. Offences and penalties. |
In force | 140. Evidence. |
In force | 141. Regulations. |
Deleted | 142. Powers of officers. |
In force | 142A. Return of motor insurance particulars. |
In force | 143. Transitional provisions. |
In force | 144. Application of enactments. |
In force | 144A. Repeal and revocations. |
| | Chapter V Miscellaneous (ss. 145-163) |
In force | 145. Interpretation (Chapter V). |
In force | 146. Tobacco products. |
In force | 147. Cider and perry. |
In force | 148. Televisions. |
In force | 149. Video players. |
Repealed | 150. Hydrocarbons. |
In force | 151. Motor vehicles. |
In force | 152. Termination of excise duties on table waters and table waters manufacturer's licence. |
In force | 153. Termination of excise duty on match manufacturer's licence. |
In force | 154. Increase of duties on certain intoxicating liquor licences. |
In force | 155. Spirits retailers' on-licences. |
In force | 156. Amendment of section 49 (grant of licences and date of expiration of licences) of Finance (1909-10) Act, 1910. |
In force | 157. Increase of duties on public dancing licence, occasional licence, special exemption order and authorisation to a club. |
Repealed | 158. Increase of duties on hydrocarbon vendors' licences. |
Repealed | 159. Increase of duties on registration of firearms dealers. |
In force | 160. Increase of duties on certain other licences, etc. |
In force | 161. Increase of duty on registration of clubs. |
Repealed | 162. Restriction of section 29 (provisions in relation to customs, customs duties and EEC levies) of Finance Act, 1978. |
In force | 163. Amendment of Finance (Excise Duties) (Vehicles) Act, 1952. |
| | Part III Value-Added Tax (ss. 164-198) |
Repealed | 164. Interpretation (Part III). |
Repealed | 165. Amendment of section 1 (interpretation) of Principal Act. |
Repealed | 166. Amendment of section 2 (charge of value-added tax) of Principal Act. |
Repealed | 167. Amendment of section 3 (supply of goods) of Principal Act. |
Repealed | 168. Intra-Community acquisition of goods. |
Repealed | 169. Amendment of section 5 (supply of services) of Principal Act. |
Repealed | 170. Amendment of section 8 (taxable persons) of Principal Act. |
Repealed | 171. Amendment of section 9 (registration) of Principal Act. |
Repealed | 172. Amendment of section 10 (amount on which tax is chargeable) of Principal Act. |
Repealed | 173. Amendment of section 11 (rates of tax) of Principal Act. |
Repealed | 174. Amendment of section 12 (deductions for tax borne or paid) of Principal Act. |
Repealed | 175. Amendment of section 12A (special provisions for tax invoiced by flat-rate farmers) of Principal Act. |
Repealed | 176. Amendment of section 13 (remission of tax on goods exported, etc.) of Principal Act. |
Repealed | 177. Amendment of section 14 (determination of tax due by reference to cash receipts) of Principal Act. |
Repealed | 178. Amendment of section 15 (charge of tax on imported goods) of Principal Act. |
Repealed | 179. Amendment of section 16 (duty to keep records) of Principal Act. |
Repealed | 180. Amendment of section 17 (invoices) of Principal Act. |
Repealed | 181. Amendment of section 18 (inspection and removal of records) of Principal Act. |
Repealed | 182. Amendment of section 19 (tax due and payable) of Principal Act. |
Repealed | 183. Statement of intra-Community supplies. |
Repealed | 184. Amendment of section 20 (refund of tax) of Principal Act. |
Repealed | 185. Amendment of section 23 (determination of tax due) of Principal Act. |
Repealed | 186. Security to be given by certain taxable persons. |
Repealed | 187. Amendment of section 25 (appeals) of Principal Act. |
Repealed | 188. Amendment of section 26 (penalties generally) of Principal Act. |
Repealed | 189. Amendment of section 27 (fraudulent returns etc.) of Principal Act. |
Repealed | 190. Amendment of section 28 (assisting in making incorrect returns) of Principal Act. |
Repealed | 191. Amendment of section 30 (time limits) of Principal Act. |
Repealed | 192. Amendment of section 32 (regulations) of Principal Act. |
Repealed | 193. Substitution of certain persons for persons not established in the State. |
Repealed | 194. Amendment of First Schedule to Principal Act. |
Repealed | 195. Amendment of Second Schedule to Principal Act. |
Repealed | 196. Amendment of Third Schedule to Principal Act. |
Repealed | 197. Amendment of Sixth Schedule to Principal Act. |
Repealed | 198. Insertion of Seventh Schedule in Principal Act. |
| | Part IV Stamp Duties (ss. 199-217) |
Repealed | 199. Definitions (Part IV). |
Repealed | 200. Levy on banks. |
Repealed | 201. Stamp duties, remission of certain penalties. |
Repealed | 202. Amendment of section 17 (stamp duty in respect of credit cards and charge cards) of Finance (No. 2) Act, 1981. |
Repealed | 203. Stamp duty in respect of cash cards. |
Repealed | 204. Stamp duties on miscellaneous instruments. |
Repealed | 205. Amendment of First Schedule. |
Repealed | 206. Exemption from stamp duty of certain stocks and marketable securities. |
Repealed | 207. Exemption from stamp duty of certain financial services instruments. |
Repealed | 208. Location of insurance risk for stamp duty purposes. |
Repealed | 209. Exemption from stamp duty of certain instruments relating to foreign immovable property. |
Repealed | 210. Exemption from stamp duty of certain instruments of National Treasury Management Agency and of Minister for Finance. |
Repealed | 211. Revocation (Part IV). |
Repealed | 212. Provisions relating to exemption from stamp duty on transfers by spouses. |
Repealed | 213. Procedure to apply where consideration etc. cannot be ascertained. |
In force | 214. Amendment of section 45 (relief from certain duties (adopted children)) of Finance Act, 1972. |
Repealed | 215. Repeal of certain provisions relating to Governor and Company of the Bank of Ireland. |
Repealed | 216. Exemption from stamp duty of certain instruments (Temple Bar Properties Limited). |
Repealed | 217. Amendment of section 44 (exemption from stamp duty of certain stock) of Finance Act, 1970. |
| | Part V Residential Property Tax (ss. 218-221) |
In force | 218. Application (Part V). |
In force | 219. Amendment of section 100 (market value exemption limit) of Finance Act, 1983. |
In force | 220. Amendment of section 101 (income exemption limit) of Finance Act, 1983. |
In force | 221. Amendment of section 102 (marginal reliefs) of Finance Act, 1983. |
| | Part VI Capital Acquisitions Tax (ss. 222-225) |
In force | 222. Interpretation (Part VI). |
In force | 223. Amendment of section 2 (interpretation) of Principal Act. |
In force | 224. Amendment of section 106 (acquisitions by discretionary trusts) of Finance Act, 1984. |
In force | 225. Amendment of section 102 (interpretation (Part V)) of Finance Act, 1986. |
| | Part VII Anti-avoidance and Anti-evasion (ss. 226-248) |
Repealed | 226. Returns of certain information. |
Repealed | 227. Supplemental provisions to section 226. |
Repealed | 228. Inspector's right to make enquiries. |
Repealed | 229. Amendment of section 19 (returns by certain intermediaries in relation to UCITS) of Finance Act, 1989. |
Repealed | 230. Returns in relation to foreign accounts. |
In force | 230A. Returns of material interest in offshore funds. |
Repealed | 231. Obligation to keep certain records. |
Repealed | 232. Inspection of documents and records. |
Repealed | 233. Powers of inspection: PAYE. |
Repealed | 234. Amendment of section 128 (penalties) of Income Tax Act, 1967. |
Repealed | 235. Powers of inspection: tax deductions from payments to certain sub-contractors. |
Repealed | 236. Authorised officers and Garda Síochána. |
Repealed | 237. Inspection of computer documents and records. |
Repealed | 238. Amendment of section 31 (power to obtain from certain persons particulars of transactions with and documents concerning tax liability of taxpayers) of Finance Act, 1979. |
Repealed | 239. Amendment of section 20 (return of property) of Finance Act, 1983. |
Repealed | 240. Amendment of section 23 (publication of names of defaulters) of Finance Act, 1983. |
Repealed | 241. Amendment of section 73 (deduction from payments due to defaulters of amounts due in relation to tax) of Finance Act, 1988. |
Repealed | 242. Tax clearance in relation to certain licences. |
Repealed | 243. Amendment of section 94 (revenue offences) of Finance Act, 1983. |
Repealed | 244. Amendment of section 9 (interpretation (Chapter II)) of Finance Act, 1988. |
Repealed | 245. Amendment of section 48 (surcharge for late submission of returns) of Finance Act, 1986. |
Repealed | 246. Amendment of Schedule 4 (administration) to Capital Gains Tax Act, 1975. |
Repealed | 247. Amendment of section 143 (return of profits) or Corporation Tax Act, 1976. |
Partially repealed | 248. Amendment of certain provisions of Tax Acts, etc., relating to penalties. |
| | Part VIII Miscellaneous (ss. 249-254) |
Repealed | 249. Capital Services Redemption Account. |
In force | 250. Amendment of Provisional Collection of Taxes Act, 1927. |
In force | 251. Amendment of section 55 (payments to lessees under petroleum leases) of Petroleum and Other Minerals Development Act, 1960. |
In force | 252. Voluntary Health Insurance Board levy. |
In force | 253. Care and management of taxes and duties. |
In force | 254. Short title, construction and commencement. |
| | First Schedule - Tables to Section 4(4) of the Finance Act, 1982 |
Repealed | First Schedule, Part I Table to section 4(4) of the Finance Act, 1982, as respects the year 1992-93 |
Repealed | First Schedule, Part II Table to section 4(4) of the Finance Act, 1982, as respects the year 1993-94 |
Repealed | First Schedule, Part III Table to section 4(4) of the Finance Act, 1982, as respects the year 1994-95 |
Repealed | First Schedule, Part IV Table to section 4(4) of the Finance Act, 1982, as respects the year 1995-96 |
Repealed | First Schedule, Part V Table to section 4(4) of the Finance Act, 1982, as respects the year 1996-97 and subsequent years of assessment |
Repealed | Second Schedule - Accountable Persons for Purposes of Chapter III of Part I of the Finance Act, 1987 |
| | Third Schedule |
In force | Third Schedule, Part I Repeal of Provisions relating to Excise Duty on Beer |
In force | Third Schedule, Part II Repeal of Provisions relating to Spirits Retailers' On-Licences |
In force | Fourth Schedule - Rates of Excise Duty on Tobacco Products |
In force | Fifth Schedule - Rates of Excise Duty on Cider and Perry |
| | Sixth Schedule - Rates of Excise Duty on Certain Licences |
In force | Sixth Schedule, Part I Intoxicating Liquor Licences |
In force | Sixth Schedule, Part II Firearm Certificates |
Repealed | Sixth Schedule, Part III Gaming Licences |
In force | Sixth Schedule, Part IV Other Licences |
| | Seventh Schedule - Stamp Duty on Instruments |
Repealed | Seventh Schedule, Part I Conveyance or Transfer on Sale of any Stocks or Marketable Securities |
Repealed | Seventh Schedule, Part II Conveyance or Transfer on Sale of Policy of Insurance or Policy of Life Insurance |
Repealed | Seventh Schedule, Part III Conveyances or Transfers of certain other Kinds |
Repealed | Seventh Schedule, Part IV Deeds |
Repealed | Seventh Schedule, Part V Mortgages, Bonds, Debentures and certain Covenants |
