1. Irish Tax Law
  2. Legislation (IE)
  3. Acts
  4. 1995
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  1. Finance Act, 1995 (No. 8)
  2. Part I Income Tax Corporation Tax and Capital Gains Tax (ss. 1-76)
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Part I Income Tax Corporation Tax and Capital Gains Tax (ss. 1-76)

Comparing proposed amendment...
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Repealed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Repealed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Repealed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Repealed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Repealed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Repealed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Repealed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Repealed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Repealed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Repealed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Repealed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Repealed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Repealed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Repealed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Repealed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Repealed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Repealed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Repealed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Repealed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Repealed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Repealed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Repealed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Repealed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Repealed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.
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