Chapter IV Corporation Tax (ss. 44-58) | Finance Act, 1996 (No. 9) | Better Regulation

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Repealed	44.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Repealed	45.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Repealed	46.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Repealed	47.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Repealed	48.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Repealed	49.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Repealed	50.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Repealed	51.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Repealed	52.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Repealed	53.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Repealed	54.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Repealed	55.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Repealed	56.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Repealed	57.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Repealed	58.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.

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