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Chapter IV Corporation Tax (ss. 54-69)

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Repealed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Repealed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Repealed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Repealed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Repealed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Repealed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Repealed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Repealed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Repealed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Repealed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Repealed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Repealed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Repealed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Repealed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Repealed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Repealed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