1. Irish Tax Law
  2. Legislation (IE)
  3. Acts
  4. 1996
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  1. Finance Act, 1996 (No. 9)
  2. Part  I Income Tax, Corporation Tax and Capital Gains Tax (ss. 1-70)
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Part  I Income Tax, Corporation Tax and Capital Gains Tax (ss. 1-70)

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Repealed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Repealed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Repealed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Repealed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. Taxation treatment of unemployment benefit in certain cases.
Repealed
 5. Relief for payments made by certain persons in respect of alarm systems.
Repealed
 6. Amendment of section 4 (benefit of use of a car) of Finance Act, 1982.
Repealed
 7. Amendment of section 145 (insurance against expenses of illness) of Income Tax Act, 1967.
Repealed
 8. Amendment of Second Schedule to Finance Act, 1992.
Repealed
 9. Taxation treatment of Hepatitis C compensation payments.
Repealed
 10. Amendment of section 10 (exemption of certain income from leasing of farm land) of Finance Act, 1985.
Repealed
 11. Amendment of section 62 (trading stock of discontinued trade) of Income Tax Act, 1967.
Repealed
 12. Amendment of section 12 (relief for new shares purchased on issue by employees) of Finance Act, 1986.
Repealed
 13. Retirement annuities.
Repealed
 14. Amendment of section 2 (exemption of certain earnings of writers, composers and artists) of Finance Act, 1969.
Repealed
 15. Relief for fees paid for part-time third level education.
Chapter II Income Tax: Relief for Investment in Corporate Trades (ss. 16-24)
Repealed
 16. Amendment of section 11 (Interpretation (Chapter III)) of Finance Act, 1984.
Repealed
 17. Amendment of section 12 (the relief) of Finance Act, 1984.
Repealed
 18. Amendment of section 13 (limits on relief) of Finance Act, 1984.
Repealed
 19. Amendment of section 13 A (restriction of relief where amounts raised exceed permitted maximum) of Finance Act, 1984.
Repealed
 20. Certification in respect of shares exceeding £250,000.
Repealed
 21. Transitional arrangements in relation to section 20.
Repealed
 22. Amendment of section 15 (qualifying companies) of Finance Act, 1984.
Repealed
 23. Amendment of section 16 (qualifying trades) of Finance Act, 1984.
Repealed
 24. Amendment of section 16A (relevant trading operations) of Finance Act, 1984.
Chapter III Income Tax, Corporation Tax and Capital Gains Tax (ss. 25-43)
Repealed
 25. Stud greyhound service fees.
Repealed
 26. Amendment of section 41B (capital allowances in relation to construction or refurbishment of certain multi-storey car-parks) of Finance Act, 1994.
Repealed
 27. Amendment of section 22 (continuation of certain allowances, etc.) of Finance Act, 1991.
Repealed
 28. Continuation of certain industrial buildings annual allowances.
Repealed
 29. Amendment of section 255 (meaning of "industrial building or structure") of Income Tax Act, 1967.
Repealed
 30. Amendment of Chapter III (Income Tax and Corporation Tax: Reliefs for Renewal and Improvement of Certain Resort Areas) of Part I of Finance Act, 1995.
Repealed
 31. Relief for investment in films.
Repealed
 32. Treatment of patent royalties and related distributions.
Repealed
 33. Amendment of section 31 (interest payments by companies and to non-residents) of Finance Act, 1974.
Repealed
 34. Allowance for mine rehabilitation expenditure.
Repealed
 35. Amendment of section 18 (taxation of collective investment undertakings) of Finance Act, 1989.
Repealed
 36. Amendment of section 13 (special investment schemes) of Finance Act, 1993.
Repealed
 37 Amendment of section 14 (special portfolio investment accounts) of Finance Act, 1993.
Repealed
 38. Amendment of section 17 (undertakings for collective investment) of Finance Act, 1993.
Repealed
 39. Exemption of bodies designated under section 4 of Securitisation (Proceeds of Certain Mortgages) Act, 1995, from certain tax provisions.
Repealed
 40. Treatment under Tax Acts of certain employment grants and recruitment subsidies.
Repealed
 41. Amendment of section 17 (tax deduction from payments to subcontractors) of Finance Act, 1970.
Repealed
 42. Provisions supplemental to section 33 of Finance Act, 1986, relating to interest payments by certain deposit takers.
Repealed
 43. Amendment of section 51 (application of certain allowances in relation to certain areas and certain expenditure) of Finance Act, 1988.
Chapter IV Corporation Tax (ss. 44-58)
Repealed
 44. Reduced rate of corporation tax for certain income.
Repealed
 45. Amendment of section 12A (foreign currency: computation of income and chargeable gains) of Corporation Tax Act, 1976.
Repealed
 46. Amendment of section 33A (acquisition expenses) of Corporation Tax Act, 1976.
Repealed
 47. Amendment of section 35A (chargeable gains of life business) of Corporation Tax Act, 1976.
Repealed
 48. Amendment of section 36 (investment income reserved for policy holders) of Corporation Tax Act, 1976.
Repealed
 49. Amendment of section 36A (special investment policies) of Corporation Tax Act, 1976.
Repealed
 50. Amendment of section 46B (gains or losses arising by virtue of section 46A) of Corporation Tax Act, 1976.
Repealed
 51. Amendment of section 135 (company ceasing to be a member of a group) of Corporation Tax Act, 1976.
Repealed
 52. Amendment of section 162 (surcharge on undistributed income of service companies) of Corporation Tax Act, 1976.
Repealed
 53. Amendment of section 39A (relief in relation to income from certain trading operations carried on in Shannon Airport) of Finance Act, 1980.
Repealed
 54. Amendment of section 28 (relief in relation to income from qualifying shipping trade) of Finance Act, 1987.
Repealed
 55. Amendment of section 31 (securitisation of assets) of Finance Act, 1991.
Repealed
 56. Amendment of section 56 (relief for gifts to The Enterprise Trust Ltd.) of Finance Act, 1992.
Repealed
 57. Amendment of section 59 (deduction for certain expenditure on research and development) of Finance Act, 1995.
Repealed
 58. Amendment of Chapter VII (advance corporation tax) of Part I of the Finance Act, 1983.
Chapter V Capital Gains Tax (ss. 59-64)
Repealed
 59. Amendment of paragraph 11 (disposal of certain assets) of Schedule 4 to Capital Gains Tax Act, 1975.
Repealed
 60. Amendment of section 26 (disposal of business or farm on retirement) of Capital Gains Tax Act, 1975.
Repealed
 61. Amendment of section 46 (debts) of Capital Gains Tax Act, 1975.
Repealed
 62. Amendment of section 27 (relief for individuals on certain reinvestment) of Finance Act, 1993.
Repealed
 63. Amendment of section 66 (reduced rate of capital gains tax on certain disposals of shares by individuals) of Finance Act, 1994.
Repealed
 64. Exemption of certain milk boards and associated companies from capital gains tax.
Chapter VI Income Tax and Corporation Tax: Reliefs for Renewal and Improvement of Residential Accommodation on Certain Islands (ss. 65-70)
Repealed
 65. Interpretation (Chapter VI).
Repealed
 66. Deduction for certain expenditure on construction of rented residential accommodation.
Repealed
 67. Rented residential accommodation: deduction for expenditure on conversion.
Repealed
 68. Rented residential accommodation: deduction for expenditure on refurbishment.
Repealed
 69. Residential accommodation: allowance to owner-occupiers in respect of expenditure on construction or refurbishment.
Repealed
 70. Provisions supplementary to sections 66 to 69.
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