|
|
Chapter I Income Tax (ss. 1-8) |
|
|
1. Amendment of provisions relating to exemption from income tax. |
|
|
2. Alteration of rates of income tax. |
|
|
3. Personal reliefs. |
|
|
4. Amendment of section 6 (special allowance in respect of P.R.S.I. for 1982-83) of Finance Act, 1982. |
|
|
5. Amendment of provisions relating to relief in respect of interest. |
|
|
6. Amendment of section 11 (restriction of relief to individuals on loans applied in acquiring shares in companies) of Finance Act, 1990. |
|
|
7. Tax treatment of certain severance payments. |
|
|
8. Reliefs in respect of tax charged on payments on retirement, etc. |
|
|
Chapter II Income Levy (s. 9) |
|
|
9. Application of section 16 (income levy) of Finance Act, 1983, for 1993-94. |
|
|
Chapter III Taxation of Married Persons (s. 10) |
|
|
10. Taxation of married persons. |
|
|
Chapter IV Taxation of Savings and Investment (ss. 11-24) |
|
|
11. Amendment of Part III (special classes of companies) of Corporation Tax Act, 1976. |
|
|
12. Life assurance companies: transitional provisions. |
|
|
13. Special investment schemes. |
|
|
14. Special portfolio investment accounts. |
|
|
15. Amendment of provisions relating to interest payments by certain deposit takers. |
|
|
16. Limits to special investments. |
|
|
17. Undertakings for collective investment. |
|
|
18. Taxation of unit holders in undertakings for collective investment. |
|
|
19. Amendment of section 31 (unit trusts) of the Capital Gains Tax Act, 1975. |
|
|
20. Amendment of section 18 (taxation of collective investment undertakings) of Finance Act, 1989. |
|
|
21. Life assurance companies: amendment of section 29 (taxation of income deemed to arise on certain sales of securities) of Finance Act, 1984. |
|
|
22. Life assurance companies: amendment of section 16 (relief for trading losses other than terminal losses) of Corporation Tax Act, 1976. |
|
|
23. Amendment of section 33A Corporation Tax Act, 1976. |
|
|
24. Foreign life assurance and deferred annuities: taxation and returns. |
|
|
Chapter V Investment Incentive Schemes (ss. 25-27) |
|
|
25. Amendment of Chapter III (Income Tax: Relief for Investment in Corporate Trades) of Part I of Finance Act, 1984. |
|
|
26. Amendment of section 12 (relief for new shares purchased on issue by employees) of Finance Act, 1986. |
|
|
27. Relief for individuals on certain reinvestment. |
|
|
Chapter VI Income Tax, Corporation Tax and Capital Gains Tax (ss. 28-38) |
|
|
28. Farming: amendment of provisions relating to relief in respect of increase in stock values. |
|
|
29. Application of section 19 (relief for expenditure on significant buildings) of Finance Act, 1982. |
|
|
30. Amendment of Chapter V (Urban Renewal: Relief from Income Tax and Corporation Tax) of Part I of Finance Act, 1986. |
|
|
31. Amendment of section 4 (relief for expenditure on certain buildings in designated areas) of Finance Act, 1989. |
|
|
32. Amendment of Chapter VII (Urban Renewal: Temple Bar and Other Areas) of Part I of Finance Act, 1991. |
|
|
33. Amendment of section 51 (application of certain allowances in relation to certain areas and certain expenditure) of Finance Act, 1988. |
|
|
34. Captial allowances: treatment of grants, etc. |
|
|
35. Transfer of shares held by certain societies to members of society. |
|
|
36. Amendment of section 56 (taxation of shares issued in lieu of cash dividends) of Finance Act, 1974. |
|
|
37. Údarás na Gaeltachta and small enterprise grants. |
|
|
38. Market Development Fund and Employment Subsidy Scheme. |
|
|
Chapter VII Corporation Tax (ss. 39-51) |
|
|
39. Amendment of section 6 (general scheme of corporation tax) of Corporation Tax Act, 1976. |
|
|
40. Amendment of section 18 (date for payment of tax) of Finance Act, 1988. |
|
|
41. Amendment of section 50 (returns and collection of advance corporation tax) of Finance Act, 1983. |
|
|
42. Amendment of section 1 (introduction for companies of corporation tax in place of income tax, corporation profits tax and capital gains tax) of Corporation Tax Act, 1976. |
|
|
43. Cesser of section 337 (savings banks) of Income Tax Act, 1967. |
|
|
44. Amendment of section 39 (meaning of "goods") of Finance Act, 1980. |
|
|
45. Amendment of section 84A (limitation on meaning of "distribution") of Corporation Tax Act, 1976. |
|
|
46. Tax credit for recipients of certain distributions. |
|
|
47. Taxation of certain foreign currency transactions. |
|
|
48. Amendment of section 35 (relief for investment in films) of Finance Act, 1987. |
|
|
49. Tax treatment of foreign trusts. |
|
|
50. Amendment of section 10A (restriction of certain charges on income) of Corporation Tax Act, 1976. |
|
|
51. Gifts to First Step. |
