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Interpretation and basic charging provisions (ss. 1-31)

Comparing proposed amendment...
Part 1 Interpretation (ss. 1-11)
In force
1. Interpretation of this Act.
In force
2. Interpretation of Tax Acts.
In force
3. Interpretation of Income Tax Acts.
In force
4. Interpretation of Corporation Tax Acts.
In force
5. Interpretation of Capital Gains Tax Acts.
In force
6. Construction of references to child in Tax Acts and Capital Gains Tax Acts.
In force
7. Application to certain taxing statutes of Age of Majority Act, 1985.
In force
8. Construction of certain taxing statutes in accordance with Status of Children Act, 1987.
In force
9. Subsidiaries.
In force
10. Connected persons.
In force
11. Meaning of "control" in certain contexts.
Part 2 The Charge to Tax (ss. 12-31)
Chapter 1 Income tax (ss. 12-20)
In force
12. The charge to income tax.
In force
13. Extension of charge to income tax to profits and income derived from activities carried on and employments exercised on the Continental Shelf.
In force
14. Fractions of a pound and yearly assessments.
In force
15. Rate of charge.
In force
16. Income tax charged by deduction.
In force
17. Schedule C.
In force
18. Schedule D.
In force
19. Schedule E.
In force
20. Schedule F.
Chapter 2 Corporation tax (ss. 21-27)
In force
21. The charge to corporation tax and exclusion of income tax and capital gains tax.
In force
21A. Higher rate of corporation tax.
In force
21B. Tax treatment of certain dividends.
Repealed
22. Reduced rate of corporation tax for certain income.
Deleted
22A. Reduction of corporation tax liability in respect of certain trading income.
In force
23. Application of section 13 for purposes of corporation tax.
In force
23A. Company residence.
In force
23B. Residence of SE or SCE.
In force
24. Companies resident in the State: income tax on payments made or received.
In force
25. Companies not resident in the State.
In force
25A. Attribution of profits to a branch.
In force
26. General scheme of corporation tax.
In force
27. Basis of, and periods for, assessment.
Chapter 3 Capital gains tax (ss. 28-31)
In force
28. Taxation of capital gains and rate of charge.
In force
29. Persons chargeable.
In force
29A. Temporary non-residents.
In force
30. Partnerships.
In force
31. Amount chargeable.