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