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Version date: 1 January 2002 - onwards
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Schedule 5, Part 1 Income tax, corporation tax, capital gains tax, provisions in the Inland Revenue Regulation Act, 1890, and the Taxes Consolidation Act, 1997, applying also to other taxes and duties, and related matters

Section 240.





Enactment amended

Words or amount to be replaced

Words or amount to be inserted

(1)

(2)

(3)

Inland Revenue Regulation Act, 1890 (53 & 54 Vict., c.21) (as amended):

 

 

section 10(1)

five hundred pounds

€630

section 10(2)

five hundred pounds

€630

section 11

one hundred pounds

€125

section 25(2)

one hundred pounds

€125

section 32

fifty pounds

€65

Taxes Consolidation Act, 1997 (No. 39 of 1997) (as amended):

 

 

section 14(1)

one pound

one euro

section 14(1)

one penny

one cent

paragraph 6 of Schedule C in section 17(1)

one pound

one euro

paragraph 1 of Schedule D in section 18(1)

one pound

one euro

paragraph 2 of Schedule E in section 19(1)

one pound

one euro

section 110(1)

£10,000,000

€12,690,000

section 116(3)(a)

£1,500

€1,905

section 126(4)(b)

£10

€13

section 133(8)(c)

£170,000,000

€215,855,47

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