1. Irish Tax Law
  2. Legislation (IE)
  3. Acts
  4. 1994
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  1. Finance Act, 1994 (No. 13)
  2. Part I Income Tax, Corporation Tax and Capital Gains Tax (ss. 1-66)
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Part I Income Tax, Corporation Tax and Capital Gains Tax (ss. 1-66)

Comparing proposed amendment...
Chapter I Income Tax (ss. 1-15)
Repealed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Repealed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Repealed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Repealed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 138B (employee allowance) of Income Tax Act, 1967.
Repealed
 5. Amendment of section 6 (special allowance in respect of P.R.S.I. for 1982-83) of Finance Act, 1982.
Repealed
 6. Amendment of provisions relating to relief in respect of interest.
Repealed
 7. Restriction of relief in respect of insurance against expenses of illness.
Repealed
 8. Amendment of section 12 (relief for health expenses) of Finance Act, 1967.
Repealed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Repealed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. Taxation treatment of unemployment benefit in certain cases.
Repealed
 11. Amendment of Second Schedule to Finance Act, 1992.
Repealed
 12. Amendment of provisions relating to interest payments by certain deposit takers.
Repealed
 13. Amendment of section 18 (date for payment of tax) of Finance Act, 1988.
Repealed
 14. Amendment of section 2 (exemption of certain earnings of writers, composers and artists) of Finance Act, 1969.
Repealed
 15. Interest on quoted Eurobonds.
Chapter II Income Tax, Corporation Tax and Capital Gains Tax (ss. 16-34)
Repealed
 16. Amendment of Chapter III (Income Tax: Relief for Investment in Corporate Trades) of Part I of Finance Act, 1984.
Repealed
 17. Cesser of transitional provisions relating to amounts raised by companies acting in concert, or for trade of subsidiary.
Repealed
 18. Amendment of section 19 (relief for expenditure on significant buildings) of Finance Act, 1982.
Repealed
 19. Exemption from charge to tax of certain loans of art objects.
Repealed
 20. Amendment of section 35 (relief for investment in films) of Finance Act, 1987.
Repealed
 21. Capital allowances for, and deduction in respect of, vehicles.
Repealed
 22. Capital allowances for industrial buildings or structures.
Repealed
 23. Farming: allowances for capital expenditure on construction of buildings and other works.
Repealed
 24. Computer software.
Repealed
 25. Amendment of section 18 (taxation of collective investment undertakings) of Finance Act, 1989.
Repealed
 26. Amendment of section 29 (taxation of income deemed to arise on certain sales of securities) of Finance Act, 1984.
Repealed
 27. Distributions to non-residents.
Repealed
 28. Amendment of section 34 (exemption from tax of income derived from patent royalties) of Finance Act, 1973.
Repealed
 29. Amendment of section 46 (limited partnerships) of Finance Act, 1986.
Repealed
 30. Restriction on capital allowances for certain leased machinery or plant.
Repealed
 31. Amendment of section 49 (tax treatment of foreign trusts) of Finance Act, 1993.
Repealed
 32. Exemption of certain non-commercial state-sponsored bodies from certain tax provisions.
Repealed
 33. Amendment of section 36A (special investment policies) of Corporation Tax Act, 1976.
Repealed
 34. Amendment of show Chapter IV (Taxation of Savings and Investment) of Part I of Finance Act, 1993.
Chapter III Urban Renewal Reliefs: Termination of Existing Scheme in Certain Areas and Certain Other Matters (ss. 35-37)
Repealed
 35. Amendment of Chapter V (Urban Renewal: Relief from Income Tax and Corporation Tax) of Part I of Finance Act, 1986.
Repealed
 36. Amendment of section 27 (designated areas for urban renewal relief) of Finance Act, 1987.
Repealed
 37. Amendment of Chapter VII (Urban Renewal: Temple Bar and Other Areas) of Part I of Finance Act, 1991.
Chapter IV Urban Renewal Reliefs: Introduction of New Scheme in Certain Areas (ss. 38-47)
Repealed
 38. Interpretation (Chapter IV).
Repealed
 39. Designated area and designated street.
Repealed
 40. Accelerated capital allowances in relation to construction or refurbishment of certain industrial buildings or structures.
Repealed
 41. Capital allowances in relation to construction or refurbishment of certain commercial premises.
Repealed
 41A. Capital allowances in relation to construction or refurbishment of certain buildings or structures in enterprise areas.
Repealed
 41B. Capital allowances in relation to construction or refurbishment of certain multi-storey car-parks.
Repealed
 42. Double rent allowance in respect of rent paid for certain business premises.
Repealed
 43. Deduction for certain expenditure on construction of rented residential accommodation.
Repealed
 44. Rented residential accommodation: deduction for expenditure on conversion.
Repealed
 45. Rented residential accommodation: deduction for expenditure on refurbishment.
Repealed
 46. Residential accommodation: allowance to owner-occupiers in respect of expenditure on construction or refurbishment.
Repealed
 47. Provisions supplementary to sections 43 to 46.
Chapter V Corporation Tax (ss. 48-62)
Repealed
 48. Amendment of section 39 (meaning of "goods") of Finance Act, 1980.
Repealed
 49. Amendment of section 37 (application of section 84 (matters to be treated as distributions) of Corporation Tax Act, 1976) of Finance Act, 1988.
Repealed
 50. Amendment of section 84A (limitation on meaning of "distribution") of Corporation Tax Act, 1976.
Repealed
 51. Amendment of section 56 (relief for gifts to The Enterprise Trust Ltd.) of Finance Act, 1992.
Repealed
 52. Relief for payments to National Co-operative Farm Relief Services Ltd. and grants made to its members.
Repealed
 53. 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
 54. Amendment of Chapter VI (Corporation tax: relief in relation to certain income of manufacturing companies) of Finance Act, 1980.
Repealed
 55. Amendment of section 44 (group dividends) of Finance Act, 1983.
Repealed
 56. Amendment of Part II (Corporation Tax) of Corporation Tax Act, 1976.
Repealed
 57. Corporate unitholders in undertakings for collective investment.
Repealed
 58. Life assurance and companies.
Repealed
 59. Amendment of section 25 (attribution of distributions to accounting periods) of Finance Act, 1989.
Repealed
 60. Amendment of section 35 (profits of life business) of Corporation Tax Act, 1976.
Repealed
 61. Amendment of section 40 (capital allowances for certain leased assets) of Finance Act, 1984.
Repealed
 62. Amendment of section 28 (relief in relation to income from shipping trade) of Finance Act, 1987.
Chapter VI Capital Gains Tax (ss. 63-66)
Repealed
 63. Amendment of Schedule 4 (administration) to Capital Gains Tax Act, 1975.
Repealed
 64. Amendment of section 31 (unit trusts) of Capital Gains Tax Act, 1975.
Repealed
 65. Amendment of section 27 (relief for individuals on certain reinvestment) of Finance Act, 1993.
Repealed
 66. Reduced rate of capital gains tax on certain disposals of shares by individuals.
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