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Chapter I Income Tax (ss. 1-19) |
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1. Amendment of provisions relating to exemption from income tax. |
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2. Alteration of rates of income tax. |
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3. Personal reliefs. |
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4. Amendment of section 6 (special allowance in respect of P.R.S.I. for 1982-83) of Finance Act, 1982. |
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5. Amendment of section 142A (allowance for rent paid by certain tenants) of Income Tax Act, 1967. |
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6. Relief for fees paid to private colleges. |
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7. Allowance for service charges. |
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8. Tax relief for designated charities. |
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9. Amendment of section 8 (restriction of relief in respect of interest paid on certain loans at a reduced rate) of Finance Act, 1982. |
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10. Amendment of provisions relating to the taxation of certain benefits payable under Social Welfare Acts. |
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11. Amendment of provisions relating to the taxation of certain savings and investments. |
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12. Amendment of provisions relating to settlements on minors. |
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13. Amendment of section 439 (dispositions for short periods) of Income Tax Act, 1967. |
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14. Returns of certain information in relation to rent. |
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15. Amendment of section 191 (error or mistake) of Income Tax Act, 1967. |
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16. Amendment of Chapter IX (Profit Sharing Schemes) of Part I of, and Third Schedule (Profit Sharing Schemes) to, Finance Act, 1982. |
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17. Amendment of Chapter III (Income Tax: Relief for Investment in Corporate Trades) of Part I of Finance Act, 1984. |
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18. Amendment of section 17 (tax deductions from payments to subcontractors in the construction industry) of Finance Act, 1970. |
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19. Short-lived businesses. |
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Chapter II Income Tax, Corporation Tax and Capital Gains Tax (ss. 20-45) |
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20. Amendment of section 19 (relief for expenditure on significant buildings) of Finance Act, 1982. |
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21. Farming: amendment of provisions relating to relief in respect of increase in stock values. |
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22. Compulsory disposals of livestock. |
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23. Capital allowances for, and deduction in respect of, vehicles. |
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24. Amendment of section 265 (balancing allowances and balancing charges) of Income Tax Act, 1967, etc. |
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25. Amendment of section 272 (balancing allowances and balancing charges) of Income Tax Act, 1967. |
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26. Amendment of section 51 (application of certain allowances in relation to certain areas and certain expenditure) of Finance Act, 1988. |
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27. Amendment of section 81 (application of certain allowances in relation to certain expenditure) of Finance Act, 1990. |
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28. Amendment of section 49 (tax treatment of foreign trusts) of Finance Act, 1993. |
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29. Tax relief for certain branch profits. |
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30. Amendment of section 48 (surcharge for late submission of returns) of Finance Act, 1986. |
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31. Amendment of section 18 (date for payment of tax) of Finance Act, 1988. |
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32. Amendment of Chapter V (Urban Renewal: Relief from Income Tax and Corporation Tax) of Part I of Finance Act, 1986. |
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33. Amendment of section 27 (designated areas for urban renewal relief) of Finance Act, 1987. |
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34. Amendment of Chapter VII (Urban Renewal: Temple Bar and Other Areas) of Part I of Finance Act, 1991. |
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35. Amendment of Chapter IV (Urban Renewal Reliefs: Introduction of New Scheme in Certain Areas) of Part I of Finance Act, 1994. |
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36. Amendment of section 35 (relief for investments in films) of Finance Act, 1987. |
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37. Non-distributing investment companies. |
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38. Amendment of section 18 (taxation of collective investment undertakings) of Finance Act, 1989. |
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39. Amendment of section 27 (distributions to non-residents) of Finance Act, 1994. |
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40. Certain interest not to be chargeable. |
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41. Returns of material interest in offshore funds. |
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42. Amendment of Chapter VI (Petroleum Taxation) of Part I of Finance Act, 1992. |
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43. Exemption of certain employment grants to certain industrial undertakings. |
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44. Exemption of the Irish Horseracing Authority, Irish Thoroughbred Marketing Limited and the Tote. |
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45. Tax credits in respect of distributions. |
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Chapter III Income Tax and Corporation Tax: Reliefs for Renewal and Improvement of Certain Resort Areas (ss. 46-53) |
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46. Interpretation (Chapter III). |
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47. Accelerated capital allowances in relation to construction or refurbishment of certain industrial buildings or structures. |
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48. Capital allowances in relation to construction or refurbishment of certain commercial premises. |
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49. Double rent allowance in respect of rent paid for certain business premises. |
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49A. Restriction of capital allowances on holiday cottages, holiday apartments, etc. |
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50. Deduction for certain expenditure on construction of rented residential accommodation. |
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51. Rented residential accommodation: deduction for expenditure on conversion. |
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52. Rented residential accommodation: deduction for expenditure on refurbishment. |
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53. Provisions supplementary to sections 50 to 52. |
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Chapter IV Corporation Tax (ss. 54-69) |
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54. Rate of corporation tax. |
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55. Amendment of section 162 (surcharge on undistributed income of service companies) of Corporation Tax Act, 1976. |
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56. Amendment of section 45 (credit for bank levy) of Finance Act, 1992. |
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57. Relief for certain payments to National Cooperative Farm Relief Services Ltd. and certain payments made to its members. |
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58. Amendment of section 141 (particulars to be supplied by new companies) of Corporation Tax Act, 1976. |
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59. Deduction for certain expenditure on research and development. |
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60. Amendment of section 23 (double taxation relief: supplementary) of Corporation Tax Act, 1976. |
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61. Amendment of section 41 (basis of relief from corporation tax) of Finance Act, 1980. |
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62. Double taxation relief. |
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63. Amendment of section 39C (credit for foreign tax) of Finance Act, 1980. |
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64. Amendment of section 43 (overseas life assurance companies: investment income) of Corporation Tax Act, 1976. |
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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. |
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66. Amendment of section 55 (late submission of returns: restriction of certain claims of relief) of Finance Act, 1992. |
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67. Amendment of section 51 (relief for gifts to First Step) of Finance Act, 1993. |
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68. Amendment of section 20A (foreign life assurance and deferred annuities: taxation and returns) of Capital Gains Tax Act, 1975. |
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69. Amendment of section 46B (gains or losses arising by virtue of section 46A) of Corporation Tax Act, 1976. |
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Chapter V Capital Gains Tax (ss. 70-76) |
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70. Amendment of Schedule 4 (administration) to Capital Gains Tax Act, 1975. |
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71. Amendment of section 26 (disposal of business or farm on retirement) of Capital Gains Tax Act, 1975. |
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72. Amendment of section 27 (disposal within the family of business or farm) of Capital Gains Tax Act, 1975. |
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73. Amendment of section 39 (amendment of provisions regarding replacement of assets) of Finance Act, 1982. |
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74. Amendment of section 27 (relief for individuals on certain reinvestment) of Finance Act, 1993. |
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75. Amendment of section 66 (reduced rate of capital gains tax on certain disposals of shares by individuals) of Finance Act, 1994. |
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76. Amendment of paragraph 11 (disposal of certain assets) of Schedule 4 to Capital Gains Tax Act, 1975. |
