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| | Introductory Text |
| | Acts Referred to |
| | Part I Income Tax Corporation Tax and Capital Gains Tax (ss. 1-76) |
| | Chapter I Income Tax (ss. 1-19) |
Repealed | 1. Amendment of provisions relating to exemption from income tax. |
Repealed | 2. Alteration of rates of income tax. |
Repealed | 3. Personal reliefs. |
Repealed | 4. Amendment of section 6 (special allowance in respect of P.R.S.I. for 1982-83) of Finance Act, 1982. |
Repealed | 5. Amendment of section 142A (allowance for rent paid by certain tenants) of Income Tax Act, 1967. |
Repealed | 6. Relief for fees paid to private colleges. |
Repealed | 7. Allowance for service charges. |
Repealed | 8. Tax relief for designated charities. |
Repealed | 9.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Repealed | 10.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 provisions relating to the taxation of certain benefits payable under Social Welfare Acts. |
Repealed | 11. Amendment of provisions relating to the taxation of certain savings and investments. |
Repealed | 12. Amendment of provisions relating to settlements on minors. |
Repealed | 13. Amendment of section 439 (dispositions for short periods) of Income Tax Act, 1967. |
Repealed | 14. Returns of certain information in relation to rent. |
Repealed | 15. Amendment of section 191 (error or mistake) of Income Tax Act, 1967. |
Repealed | 16. Amendment of Chapter IX (Profit Sharing Schemes) of Part I of, and Third Schedule (Profit Sharing Schemes) to, Finance Act, 1982. |
Repealed | 17. Amendment of Chapter III (Income Tax: Relief for Investment in Corporate Trades) of Part I of Finance Act, 1984. |
Repealed | 18. Amendment of section 17 (tax deductions from payments to subcontractors in the construction industry) of Finance Act, 1970. |
Repealed | 19. Short-lived businesses. |
| | Chapter II Income Tax, Corporation Tax and Capital Gains Tax (ss. 20-45) |
Repealed | 20. Amendment of section 19 (relief for expenditure on significant buildings) of Finance Act, 1982. |
Repealed | 21. Farming: amendment of provisions relating to relief in respect of increase in stock values. |
Repealed | 22. Compulsory disposals of livestock. |
Repealed | 23. Capital allowances for, and deduction in respect of, vehicles. |
Repealed | 24. Amendment of section 265 (balancing allowances and balancing charges) of Income Tax Act, 1967, etc. |
Repealed | 25. Amendment of section 272 (balancing allowances and balancing charges) of Income Tax Act, 1967. |
Repealed | 26. Amendment of section 51 (application of certain allowances in relation to certain areas and certain expenditure) of Finance Act, 1988. |
Repealed | 27. Amendment of section 81 (application of certain allowances in relation to certain expenditure) of Finance Act, 1990. |
Repealed | 28. Amendment of section 49 (tax treatment of foreign trusts) of Finance Act, 1993. |
Repealed | 29. Tax relief for certain branch profits. |
Repealed | 30. Amendment of section 48 (surcharge for late submission of returns) of Finance Act, 1986. |
Repealed | 31. Amendment of section 18 (date for payment of tax) of Finance Act, 1988. |
Repealed | 32. Amendment of Chapter V (Urban Renewal: Relief from Income Tax and Corporation Tax) of Part I of Finance Act, 1986. |
Repealed | 33. Amendment of section 27 (designated areas for urban renewal relief) of Finance Act, 1987. |
Repealed | 34. Amendment of Chapter VII (Urban Renewal: Temple Bar and Other Areas) of Part I of Finance Act, 1991. |
Repealed | 35. Amendment of Chapter IV (Urban Renewal Reliefs: Introduction of New Scheme in Certain Areas) of Part I of Finance Act, 1994. |
Repealed | 36. Amendment of section 35 (relief for investments in films) of Finance Act, 1987. |
Repealed | 37. Non-distributing investment companies. |
Repealed | 38. Amendment of section 18 (taxation of collective investment undertakings) of Finance Act, 1989. |
Repealed | 39. Amendment of section 27 (distributions to non-residents) of Finance Act, 1994. |
Repealed | 40. Certain interest not to be chargeable. |
Repealed | 41. Returns of material interest in offshore funds. |
Repealed | 42. Amendment of Chapter VI (Petroleum Taxation) of Part I of Finance Act, 1992. |
Repealed | 43. Exemption of certain employment grants to certain industrial undertakings. |
Repealed | 44. Exemption of the Irish Horseracing Authority, Irish Thoroughbred Marketing Limited and the Tote. |
Repealed | 45. Tax credits in respect of distributions. |
| | Chapter III Income Tax and Corporation Tax: Reliefs for Renewal and Improvement of Certain Resort Areas (ss. 46-53) |
Repealed | 46. Interpretation (Chapter III). |
Repealed | 47. Accelerated capital allowances in relation to construction or refurbishment of certain industrial buildings or structures. |
Repealed | 48. Capital allowances in relation to construction or refurbishment of certain commercial premises. |
Repealed | 49. Double rent allowance in respect of rent paid for certain business premises. |
In force | 49A. Restriction of capital allowances on holiday cottages, holiday apartments, etc. |
Repealed | 50. Deduction for certain expenditure on construction of rented residential accommodation. |
Repealed | 51. Rented residential accommodation: deduction for expenditure on conversion. |
Repealed | 52. Rented residential accommodation: deduction for expenditure on refurbishment. |
Repealed | 53. Provisions supplementary to sections 50 to 52. |
| | Chapter IV Corporation Tax (ss. 54-69) |
Repealed | 54. Rate of corporation tax. |
Repealed | 55. Amendment of section 162 (surcharge on undistributed income of service companies) of Corporation Tax Act, 1976. |
Repealed | 56. Amendment of section 45 (credit for bank levy) of Finance Act, 1992. |
Repealed | 57. Relief for certain payments to National Cooperative Farm Relief Services Ltd. and certain payments made to its members. |
Repealed | 58. Amendment of section 141 (particulars to be supplied by new companies) of Corporation Tax Act, 1976. |
Repealed | 59. Deduction for certain expenditure on research and development. |
Repealed | 60. Amendment of section 23 (double taxation relief: supplementary) of Corporation Tax Act, 1976. |
Repealed | 61. Amendment of section 41 (basis of relief from corporation tax) of Finance Act, 1980. |
Repealed | 62. Double taxation relief. |
Repealed | 63. Amendment of section 39C (credit for foreign tax) of Finance Act, 1980. |
Repealed | 64. Amendment of section 43 (overseas life assurance companies: investment income) of Corporation Tax Act, 1976. |
Repealed | 65. 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 | 66. Amendment of section 55 (late submission of returns: restriction of certain claims of relief) of Finance Act, 1992. |
Repealed | 67. Amendment of section 51 (relief for gifts to First Step) of Finance Act, 1993. |
Repealed | 68. Amendment of section 20A (foreign life assurance and deferred annuities: taxation and returns) of Capital Gains Tax Act, 1975. |
Repealed | 69. Amendment of section 46B (gains or losses arising by virtue of section 46A) of Corporation Tax Act, 1976. |
| | Chapter V Capital Gains Tax (ss. 70-76) |
Repealed | 70. Amendment of Schedule 4 (administration) to Capital Gains Tax Act, 1975. |
Repealed | 71. Amendment of section 26 (disposal of business or farm on retirement) of Capital Gains Tax Act, 1975. |
Repealed | 72. Amendment of section 27 (disposal within the family of business or farm) of Capital Gains Tax Act, 1975. |
Repealed | 73. Amendment of section 39 (amendment of provisions regarding replacement of assets) of Finance Act, 1982. |
Repealed | 74. Amendment of section 27 (relief for individuals on certain reinvestment) of Finance Act, 1993. |
Repealed | 75. Amendment of section 66 (reduced rate of capital gains tax on certain disposals of shares by individuals) of Finance Act, 1994. |
Repealed | 76. Amendment of paragraph 11 (disposal of certain assets) of Schedule 4 to Capital Gains Tax Act, 1975. |
| | Part II Customs and Excise (ss. 77-117) |
| | Chapter I Excise Duty on Tobacco Products other than Cigarettes - Introduction of Tax Stamps (ss. 77-84) |
In force | 77. Interpretation (Chapter I). |
In force | 78. Amendment of section 2A (liability for duty to be paid by tax stamps) of Principal Act. |
In force | 79. Amendment of section 2B (sale of cigarettes) of Principal Act. |
In force | 80. Amendment of section 3 (repayment, remission and deferment of payment) of Principal Act. |
In force | 81. Amendment of section 8 (regulations) of Principal Act. |
In force | 82. Amendment of section 10A (offences in relation to tax stamps) of Principal Act. |
In force | 83. Amendment of section 18 (power to refuse delivery of goods) of Finance Act, 1939. |
In force | 84. Amendment of Chapter I (Excise Duty on Cigarettes - Introduction of Tax Stamps) of Part II of Finance Act, 1994. |
| | Chapter II Excise Duties - Powers of Officers, Detention, Seizure and Forfeiture (ss. 85-96) |
Repealed | 85. Definitions (Chapter II). |
Repealed | 86. Power to stop and search vehicles. |
Repealed | 86A. Power to take samples and to question in relation to mineral oil in vehicles. |
Repealed | 87. Power to enter and search premises. |
Repealed | 87A. Obligation to answer certain questions, detention and arrest in respect of certain tobacco products. |
Repealed | 87B. Power of arrest for certain mineral oil offences. |
Repealed | 88. Detention of goods and vehicles. |
Repealed | 89. Seizure of goods and vehicles. |
Repealed | 90. Notice of seizure. |
Repealed | 91. Notice of claim. |
Repealed | 92. Condemnation. |
Repealed | 93. Proceedings for condemnation by court. |
Repealed | 94. Power to deal with seizures before condemnation. |
In force | 95. Miscellaneous amendments. |
In force | 96. Repeals and revocation. |
| | Chapter III Vehicle Registration Tax (ss. 97-98) |
In force | 97. Amendment of section 132 (charge of excise duty) of Finance Act, 1992. |
In force | 98. Repayment of amounts in respect of vehicle registration tax in certain cases. |
| | Chapter IV Implementation of Council Directive No. 94/74/EC (ss. 99-102) |
Repealed | 99. Application of section 104 (excisable products) of Finance Act, 1992, and reliefs for hydrocarbons. |
In force | 100. Amendment of section 111 (accompanying documents) of Finance Act, 1992. |
In force | 101. Amendment of section 117 (regulations) of Finance Act, 1992. |
In force | 102. Commencement (Chapter IV). |
| | Chapter V Appeals in relation to Excise Duty (ss. 103-109) |
Repealed | 103. Definitions (Chapter V). |
Repealed | 104. Appeals to Revenue Commissioners. |
Repealed | 105. Appeals to Appeal Commissioners. |
Repealed | 106. Payment of duty pending appeal. |
Repealed | 107. Exclusion of criminal matters. |
In force | 108. Repeal (Chapter V). |
In force | 109. Commencement (Chapter V). |
| | Chapter VI Miscellaneous (ss. 110-117) |
In force | 110. Tobacco products. |
In force | 111. Duty on licence for the sale of intoxicating liquor. |
In force | 112. Amendment of section 77 (spirits retailers' on-licences) of Finance Act, 1993. |
Repealed | 113. Amendment of section 89 (exemption from duty on certain bets) of Finance Act, 1994. |
In force | 114. Amendment of section 43 (gaming machine licence duty) of Finance Act, 1975. |
In force | 115. Amendment of section 49 (grant of licences and date of expiration of licences) of Finance (1909-10) Act, 1910. |
Repealed | 116. Excise duty on motor fuel substitutes. |
In force | 117. Amendment of section 20 (provisions in relation to excise duty and licences under Act of 1952) of Finance (No. 2) Act, 1992. |
| | Part III Value-Added Tax (ss. 118-141) |
Repealed | 118. Intepretation (Part III). |
Repealed | 119. Amendment of section 1 (interpretation) of Principal Act. |
Repealed | 120. Amendment of section 3 (supply of goods) of Principal Act. |
Repealed | 121. Amendment of section 3A (intra-Community acquisition of goods) of Principal Act. |
Repealed | 122. Amendment of section 4 (special provisions in relation to the supply of immovable goods) of Principal Act. |
Repealed | 123. Amendment of section 5 (supply of services) of Principal Act. |
Repealed | 124. Amendment of section 8 (taxable persons) of Principal Act. |
Repealed | 125. Amendment of section 10 (amount on which tax is chargeable) of Principal Act. |
Repealed | 126. Margin scheme goods. |
Repealed | 127. Special scheme for auctioneers. |
Repealed | 128. Amendment of section 11 (rates of tax) of Principal Act. |
Repealed | 129. Amendment of section 12 (deductions for tax borne or paid) of Principal Act. |
Repealed | 130. Special scheme for means of transport supplied by taxable dealers. |
Repealed | 131. Amendment of section 14 (determination of tax due by reference to cash receipts) of Principal Act. |
Repealed | 132. Amendment of section 17 (invoices) of Principal Act. |
Repealed | 133. Amendment of section 18 (inspection and removal of records) of Principal Act. |
Repealed | 134. Amendment of section 19 (tax due and payable) of Principal Act, etc. |
Repealed | 135. Amendment of section 20 (refund of tax) of Principal Act. |
Repealed | 136. Amendment of section 22 (estimation of tax due for a taxable period) of Principal Act. |
Repealed | 137. Amendment of section 25 (appeals) of Principal Act. |
Repealed | 138. Amendment of section 32 (regulations) of Principal Act. |
Repealed | 139. Amendment of First Schedule to Principal Act. |
Repealed | 140. Amendment of Sixth Schedule to Principal Act. |
Repealed | 141. Addition of Eighth Schedule to Principal Act. |
| | Part IV Stamp Duties (ss. 142-150) |
Repealed | 142. Levy on banks. |
Repealed | 143. Amendment of section 19 (conveyance or transfer on sale - limit on stamp duty in the case of certain transactions between bodies corporate) of Finance Act, 1952. |
Repealed | 144. Relief from stamp duty in case of reconstructions or amalgamations of companies. |
Repealed | 145. Amendment of Chapter II (stamp duty on capital companies) of Part IV of Finance Act, 1973. |
Repealed | 146. Amendment of section 92 (levy on certain premiums of insurance) of Finance Act, 1982. |
Repealed | 147. Amendment of section 208 (location of insurance risk for stamp duty purposes) of Finance Act, 1992. |
Repealed | 148. Amendment of section 106 (exemption from stamp duty of certain loan capital and securities) of Finance Act, 1993. |
Repealed | 149. Amendment of section 107 (particulars to be delivered in cases of transfers and leases) of Finance Act, 1994. |
In force | 150. Stock borrowing. |
| | Part V Residential Property Tax (ss. 151-155) |
In force | 151. Application (Part V). |
In force | 152. Amendment of section 96 (charge of residential property tax) of Finance Act, 1983. |
In force | 153. Amendment of section 100 (market value exemption limit) of Finance Act, 1983. |
In force | 154. Amendment of section 101 (income exemption limit) of Finance Act, 1983. |
In force | 155. Repeal (Part V). |
| | Part VI Capital Acquisitions Tax (ss. 156-166) |
In force | 156. Interpretation (Part VI). |
In force | 157. Amendment of section 2 (interpretation) of Principal Act. |
In force | 158. Amendment of section 19 (value of agricultural property) of Principal Act. |
In force | 159. Amendment of section 52 (appeals in other cases) of Principal Act. |
In force | 160. Amendment of section 55 (exemption of certain objects) of Principal Act. |
In force | 161. Business relief. |
In force | 162. Amendment of section 134 (exclusion of value of excepted assets) of Finance Act, 1994. |
In force | 163. Amendment of section 135 (withdrawal of relief) of Finance Act, 1994. |
In force | 164. Payment of tax on certain assets by instalments. |
In force | 165. Exemption of certain inheritances taken by parents. |
In force | 166. Heritage property of companies. |
| | Part VII Miscellaneous (ss. 167-179) |
| | Chapter I Provisions Relating to Residence of Individuals (ss. 167-170) |
Repealed | 167. Amendment of Chapter IV (Interest Payments by Certain Deposit Takers) of Part I of Finance Act, 1986. |
Repealed | 168. Amendment of section 175 (power to obtain information as to interest paid or credited without deduction of tax) of Income Tax Act, 1967. |
Repealed | 169. Amendment of section 152 (application of Part III (Schedule C) and section 52 (Schedule D) of Income Tax Act, 1967) of Finance Act, 1994. |
Repealed | 170. Amendment of section 154 (deduction for income earned outside the State) of Finance Act, 1994. |
| | Chapter II General (ss. 171-179) |
Repealed | 171. Capital Services Redemption Account. |
Repealed | 172. Duties of a relevant person in relation to certain revenue offences. |
Repealed | 173. Amendment of provisions relating to appeals. |
Repealed | 174. Amendment of section 115 (liability to tax, etc., of holder of fixed charge on book debts of company) of Finance Act, 1986. |
Repealed | 175. Power to obtain information. |
Repealed | 176. Relief for donations of heritage items. |
Repealed | 177. Tax clearance certificates in relation to public sector contracts. |
In force | 178. Care and management of taxes and duties. |
In force | 179. Short title, construction and commencement. |
Repealed | First Schedule - Amendments Consequential on Changes in Personal Reliefs |
Repealed | Second Schedule - Amendments Consequential on Changes in Amounts of Tax Credits in Respect of Distributions |
| | Third Schedule - Income Tax and Corporation Tax: Reliefs for Renewal and Improvement of Certain Resort Areas |
Repealed | Third Schedule, Part I Description of Qualifying Resort Areas of Clare |
Repealed | Third Schedule, Part II Description of Qualifying Resort Areas of Cork |
Repealed | Third Schedule, Part III Description of Qualifying Resort Areas of Donegal |
Repealed | Third Schedule, Part IV Description of Qualifying Resort Areas of Galway |
Repealed | Third Schedule, Part V Description of Qualifying Resort Areas of Kerry |
Repealed | Third Schedule, Part VI Description of Qualifying Resort Areas of Louth |
Repealed | Third Schedule, Part VII Description of Qualifying Resort Areas of Mayo |
Repealed | Third Schedule, Part VIII Description of Qualifying Resort Areas of Meath |
Repealed | Third Schedule, Part IX Description of Qualifying Resort Areas of Sligo |
Repealed | Third Schedule, Part X Description of Qualifying Resort Areas of Waterford |
Repealed | Third Schedule, Part XI Description of Qualifying Resort Areas of Wexford |
Repealed | Third Schedule, Part XII Description of Qualifying Resort Areas of Wicklow |
| | Fourth Shedule - Change in Rate of Corporation Tax: Consequential Provisions |
Repealed | Fourth Shedule, Part I Application of sections 6(3), 13(1B), 182 and 194 of Corporation Tax Act, 1976 |
Repealed | Fourth Schedule, Part II Amendment of Chapter VI (Corporation Tax: Relief in relation to Certain Income of Manufacturing Companies) of Part I of Finance Act, 1980 |
In force | Fifth Schedule - Excise Duties - Miscellaneous Amendments |
In force | Sixth Shedule - Excise Duties - Repeal of Certain Provisions |
In force | Seventh Schedule - Rates of Excise Duty on Tobacco Products |
