1. Irish Financial Services Law
  2. Legislation (IE)
  3. Acts
  4. 1997
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  1. Taxes Consolidation Act, 1997 (No. 39)
  2. Income Tax and Corporation Tax: The Main Provisions (ss. 32-531)
  3. Part 4 Principal Provisions Relating to the Schedule D Charge (ss. 52-111)
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Part 4 Principal Provisions Relating to the Schedule D Charge (ss. 52-111)

Comparing proposed amendment...
Chapter 1 Supplementary charging provisions (ss. 52-59)
In force
 52. Persons chargeable.
In force
 53. Cattle and milk dealers.
In force
 54. Interest, etc. paid without deduction of tax under Schedule C.
In force
 55. Taxation of strips of securities.
In force
 56. Tax on quarries, mines and other concerns chargeable under Case I(b) of Schedule D.
In force
 57. Extension of charge to tax under Case III of Schedule D in certain circumstances.
In force
 58. Charge to tax of profits or gains from unknown or unlawful source.
In force
 59. Charge to tax of income from which tax has been deducted.
Chapter 2 Foreign dividends (ss. 60-64)
In force
 60. Interpretation (Chapter 2).
In force
 61. Dividends entrusted for payment in the State.
In force
 62. Dividends paid outside the State and proceeds of sale of dividend coupons.
In force
 63. Exemption of dividends of non-residents.
In force
 64. Interest on quoted Eurobonds.
Chapter 3 Income tax: basis of assessment under Cases I and II (ss. 65-69)
In force
 65. Cases I and II: basis of assessment.
In force
 66. Special basis at commencement of trade or profession.
In force
 67. Special basis on discontinuance of trade or profession.
In force
 68. Short-lived businesses.
In force
 69. Changes of proprietorship.
Chapter 4 Income tax: basis of assessment under Cases III, IV and V (ss. 70-75)
In force
 70. Case III: basis of assessment.
In force
 71. Foreign securities and possessions.
In force
 72. Charge to tax on sums applied outside the State in repaying certain loans.
In force
 73. Income from certain possessions in Great Britain or Northern Ireland.
In force
 74. Case IV: basis of assessment.
In force
 75. Case V: basis of assessment.
Chapter 5 Computational provisions: corporation tax (ss. 76-80A)
In force
 76. Computation of income: application of income tax principles.
In force
 76A. Computation of profits or gains of a company accounting standards.
In force
 76B. Treatment of unrealised gains and losses in certain cases.
In force
 76C. Use of different accounting policies within a group of companies.
In force
 76D. Computation of income and expenses from leases.
In force
 76E. Computation of profits and gains: deductions for interest paid by qualifying financing companies.
In force
 77. Miscellaneous special rules for computation of income.
In force
 78. Computation of companies' chargeable gains.
In force
 79. Foreign currency: computation of income and chargeable gains.
In force
 79A. Matching of relevant foreign currency assets with foreign currency liabilities.
In force
 79B. Matching of foreign currency assets with certain foreign currency share capital.
In force
 79C. Exclusion of foreign currency as asset of certain companies.
In force
 80. Taxation of certain foreign currencies.
In force
 80A. Taxation of certain short-term leases plant and machinery.
Chapter 6 Computational provisions: general (ss. 81-88A)
In force
 81. General rule as to deductions.
In force
 81A. Restriction of deductions for employee benefit contributions.
In force
 81B. Equalisation reserves for credit insurance and reinsurance business of companies.
In force
 81C. Emissions allowances.
In force
 82. Pre-trading expenditure.
In force
 83. Expenses of management of investment companies.
In force
 83A. Expenditure involving crime.
In force
 84. Expenses in relation to establishment or alteration of superannuation schemes.
In force
 85. Deduction for certain industrial premises.
In force
 86. Cost of registration of trade marks.
In force
 87. Debts set off against profits and subsequently released.
Repealed
 87A. Deductions for gifts to Foundation for Investing in Communities.
In force
 87B. Release of debts in certain trades.
Repealed
 88. Deduction for gifts to Enterprise Trust Ltd.
Ceased
 88A. Double deduction in respect of certain emoluments.
Chapter 7 Special measures on discontinuance of, and change of basis of computation of profits or gains of, a trade or profession (ss. 89-95A)
In force
 89. Valuation of trading stock at discontinuance of trade.
In force
 90. Valuation of work in progress at discontinuance of profession.
In force
 91. Receipts accruing after discontinuance of trade or profession.
In force
 92. Receipts and losses accruing after change treated as discontinuance.
In force
 93. Cash basis, etc: relief for certain individuals.
In force
 94. Conventional basis: general charge on receipts after change of basis.
In force
 95. Supplementary provisions as to tax under section 91 or 94.
In force
 95A. Change of basis of computation of profits or gains of a trade or profession.
Chapter 8 Taxation of rents and certain other payments (ss. 96-106A)
In force
 96. Interpretation (Chapter 8).
In force
 97. Computational rules and allowable deductions.
In force
 97A. Pre-letting expenditure in respect of vacant premises.
In force
 97B. Deduction for retrofitting expenditure.
In force
 98. Treatment of premiums, etc. as rent.
In force
 98A. Taxation of reverse premiums.
In force
 99. Charge on assignment of lease granted at undervalue.
In force
 100. Charge on sale of land with right to reconveyance.
In force
 100A. Appeals against determinations under sections 98 to 100.
In force
 101. Relief for amount not received.
In force
 102. Deduction by reference to premium, etc. paid in computation of profits for purposes of Schedule D, Cases I and II.
In force
 103. Deduction by reference to premiums, etc. paid in computation of profits for purposes of this Chapter.
In force
 104. Taxation of certain rents and other payments.
In force
 105. Taxation of rents: restriction in respect of certain rent and interest.
In force
 106. Tax treatment of receipts and outgoings on sale of premises.
In force
 106A. Transfer of rent.
Chapter 9 Miscellaneous provisions (ss. 107-111)
In force
 107. Apportionment of profits.
In force
 108. Statement of profits.
In force
 109. Payments in respect of redundancy.
In force
 110. Securitisation.
In force
 111. Allowance to owner of let mineral rights for expenses of management of minerals.
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