Chapter 2 Corporation tax (ss. 21-27) | Taxes Consolidation Act, 1997 (No. 39) | Better Regulation

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Comparing proposed amendment...


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Repealed	22.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.

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