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 5 Principal Provisions Relating to the Schedule E Charge (ss. 112-128F)
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Part 5 Principal Provisions Relating to the Schedule E Charge (ss. 112-128F)

Comparing proposed amendment...
Chapter 1 Basis of assessment, persons chargeable and extent of charge (s. 112-112B)
In force
 112. Basis of assessment, persons chargeable and extent of charge.
In force
 112A. Taxation of certain perquisites.
In force
 112AA. Taxation of certain perquisites: employees of authorised insurers and tied health insurance agents.
In force
 112B. Granting of vouchers.
Chapter 2 Computational provisions (ss. 113-115)
In force
 113. Making of deductions.
In force
 114. General rule as to deductions.
In force
 114A. Deduction in respect of certain expenses of remote working.
In force
 115. Fixed deduction for certain classes of persons.
Chapter 3 Expenses allowances and provisions relating to the general benefits in kind charge (ss. 116-120B)
In force
 116. Interpretation (Chapter 3).
In force
 117. Expenses allowances.
In force
 118. Benefits in kind: general charging provision.
In force
 118A. Costs and expenses in respect of personal security assets and services.
In force
 118B. Revenue approved salary sacrifice agreements.
In force
 119. Valuation of benefits in kind.
In force
 120. Unincorporated bodies, partnerships and individuals.
In force
 120A. Exemption from benefit-in-kind of certain childcare facilities.
In force
 120B. Certain benefits in kind: members of Permanent Defence Force.
Chapter 4 Other benefit in kind charges (ss. 121-122A)
In force
 121. Benefit of use of car.
In force
 121A. Benefit of use of van.
In force
 122. Preferential loan arrangements.
In force
 122A. Notional loans relating to shares, etc.
Chapter 5 Miscellaneous charging provisions (ss. 123-128F)
In force
 123. General tax treatment of payments on retirement or removal from office or employment.
In force
 124. Tax treatment of certain severance payments.
In force
 124A. Tax treatment of payments made pursuant to an order under section 2B of Employment Permits Act 2003.
In force
 125. Tax treatment of benefits received under permanent health benefit schemes.
In force
 126. Tax treatment of certain benefits payable under Social Welfare Acts.
In force
 127. Tax treatment of restrictive covenants.
In force
 127A. Tax treatment of members of the European Parliament.
In force
 127B. Tax treatment of flight crew in international traffic.
In force
 128. Tax treatment of directors of companies and employees granted rights to acquire shares or other assets.
In force
 128A. Deferral of payment of tax under section 128.
In force
 128B. Payment of tax under section 128.
In force
 128C. Tax treatment of directors and employees who acquire convertible securities.
In force
 128D. Tax treatment of directors of companies and employees who acquire restricted shares.
In force
 128E. Tax treatment of directors of companies and employees who acquire forfeitable shares.
In force
 128F. Key Employee Engagement Programme.
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