1. Irish Tax Law
  2. Legislation (IE)
  3. Acts
  4. 1997
Date-stamp loading
  1. Finance Act, 1997 (No. 22)
  2. Part I Income Tax, Corporation Tax and Capital Gains Tax (ss. 1-78)
  3. Chapter II Income Tax, Corporation Tax and Capital Gains Tax (ss. 16-51)
Previous Next

Chapter II Income Tax, Corporation Tax and Capital Gains Tax (ss. 16-51)

Comparing proposed amendment...
Repealed
 16. Relief for gifts made to third level institutions.
Repealed
 17. Amendment of provisions relating to relief for expenditure on significant buildings, etc.
Repealed
 18. Amendment of section 134 (deduction for increase in stock values) of Finance Act, 1996.
Repealed
 19. Amendment of section 135 (special provision for qualifying farmers) of Finance Act, 1996.
Repealed
 20. Farming: allowances for capital expenditure on the construction of farm buildings etc. for control of pollution.
Repealed
 21. Capital allowances for, and deduction in respect of, vehicles.
Repealed
 22. Amendment of section 241 (wear and tear of machinery, plant, etc.) of Income Tax Act, 1967.
Repealed
 23. Amendment of Chapter I (Industrial Buildings and Structures: Annual Allowances and Balancing Allowances and Charges) of Part XVI of Income Tax Act, 1967.
Repealed
 24. Capital allowances: room ownership schemes.
Repealed
 25. Capital allowances for buildings used for third level educational purposes.
Repealed
 26. Amendment of Chapter IV (Urban Renewal Reliefs: Introduction of New Scheme in Certain Areas) of Part I of Finance Act, 1994.
Repealed
 27. Amendment of provisions relating to double rent allowance.
Repealed
 28. Amendment of section 39B (relief in relation to income from certain trading operations carried on in Custom House Docks Area) of Finance Act, 1980.
Repealed
 29. Relief for pre-trading expenditure.
Repealed
 30. Amendment of section 35 (relief for investment in films) of Finance Act, 1987.
Repealed
 31. Amendment of section 14 (special portfolio investment accounts) of Finance Act, 1993.
Repealed
 32. Amendment of section 18 (taxation of collective investment undertakings) of Finance Act, 1989.
Repealed
 33. Taxation of strips of securities.
Repealed
 34. Amendment of section 138 (tax treatment of securities issued at a discount) of Finance Act, 1990.
Repealed
 35. Amendment of section 17 (undertakings for collective investment) of Finance Act, 1993.
Repealed
 36. Amendment of section 31 (interest payments by companies and to non-residents) of Finance Act, 1974.
Repealed
 37. Tax credits in respect of distributions.
Repealed
 38. Amendment of section 37 (application of section 25 (attribution of distributions to accounting periods) of Finance Act, 1989, to interim dividends) of Finance Act, 1992.
Repealed
 39. Amendment of Chapter VIII (taxation of acquisition by a company of its own shares) of Part I of Finance Act, 1991.
Repealed
 40. Amendment of section 40 (treatment under Tax Acts of certain employment grants and recruitment subsidies) of Finance Act, 1996.
Repealed
 41. Employers’ pension contributions.
Repealed
 42. Deemed disposal of assets on company ceasing to be resident in the State.
Repealed
 43. Postponement of charge on deemed disposal under section 42.
Repealed
 44. Tax on non-resident company recoverable from another member of group or from controlling director.
Repealed
 45. Amendment of section 464 (issue of securities with exemption from tax) of Income Tax Act, 1967.
Repealed
 46. Amendment of section 470 (securities of Irish local authorities issued abroad) of Income Tax Act, 1967.
Repealed
 47. Amendment of section 474 (exemption of certain securities from tax) of Income Tax Act, 1967.
Repealed
 48. Replacement of harbour authorities by port companies.
Repealed
 49. Treatment of certain profits and gains for tax purposes.
Repealed
 50. Amendment of Chapter IX (profit sharing schemes) of Part 1 of, and Third Schedule (profit sharing schemes) to, Finance Act, 1982.
Repealed
 51. Employee share ownership trusts.
Previous Next