1. Irish Financial Services Law
  2. Legislation (IE)
  3. Acts
  4. 1997
Date-stamp loading
  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)
  4. 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)
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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)

Comparing proposed amendment...
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.
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