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