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 6 Company Distributions, Tax Credits, Franked Investment Income and Advance Corporation Tax (ss. 129-186)
Previous Next

Part 6 Company Distributions, Tax Credits, Franked Investment Income and Advance Corporation Tax (ss. 129-186)

Comparing proposed amendment...
Chapter 1 Taxation of company distributions (ss. 129-129A)
In force
 129. Irish resident company distributions not generally chargeable to corporation tax.
In force
 129A. Dividends paid out of foreign profits.
Chapter 2 Meaning of distribution (ss. 130-135)
In force
 130. Matters to be treated as distributions.
In force
 131. Bonus issues following repayment of share capital.
In force
 132. Matters to be treated or not treated as repayments of share capital.
In force
 133. Limitation on meaning of "distribution" - general.
In force
 134. Limitation on meaning of "distribution" in relation to certain payments made in respect of "foreign source" finance.
In force
 135. Distributions: supplemental.
Chapter 3 Distributions and tax credits - general (ss. 136-139)
Repealed
 136. Tax credit for certain recipients of distributions.
In force
 137. Disallowance of reliefs in respect of bonus issues.
In force
 138. Treatment of dividends on certain preference shares.
Repealed
 139. Dividends and other distributions at gross rate or of gross amount.
Chapter 4 Distributions out of certain exempt profits or gains or out of certain relieved income (ss. 140-146)
In force
 140. Distributions out of profits or gains from stallion fees, stud greyhound services fees and occupation of certain woodlands.
Ceased
 141. Distributions out of income from patent royalties.
In force
 142. Distributions out of profits of certain mines.
In force
 143. Distributions out of profits from coal, gypsum and anhydrite mining operations.
In force
 144. Distributions out of profits from trading within Shannon Airport.
Repealed
 145. Distributions out of profits from export of certain goods.
Repealed
 146. Provisions supplementary to section 145.
Chapter 5 Distributions out of certain income of manufacturing companies (ss. 147-151)
Repealed
 147. Distributions.
Repealed
 148. Treatment of certain deductions in relation to relevant distributions.
Repealed
 149. Dividends and other distributions at gross rate or of gross amount.
Repealed
 150. Tax credit for recipients of certain distributions.
Repealed
 151. Appeals.
Chapter 6 Distributions - supplemental (ss. 152-155)
In force
 152. Explanation of tax credit to be annexed to interest and dividend warrants.
In force
 153. Distributions to certain non-residents.
In force
 154. Attribution of distributions to accounting periods.
In force
 155. Restriction of certain reliefs in respect of distributions out of certain exempt or relieved profits.
Chapter 7 Franked investment income (ss. 156-158)
In force
 156. Franked investment income and franked payments.
Deleted
 157. Set-off of losses, etc. against franked investment income.
Deleted
 158. Set-off of loss brought forward or terminal loss against franked investment income in the case of financial concerns.
Chapter 8 Advance corporation tax (ss. 159-172)
Deleted
 159. Liability for advance corporation tax.
Deleted
 160. Set-off of advance corporation tax.
Deleted
 161. Rectification of excessive set-off of advance corporation tax.
Deleted
 162. Calculation of advance corporation tax where company receives distributions.
Deleted
 163. Tax credit recovered from company.
Deleted
 164. Restrictions as to payment of tax credit.
Repealed
 165. Group dividends.
Deleted
 166. Surrender of advance corporation tax.
Deleted
 167. Change of ownership of company: calculation and treatment of advance corporation tax.
Repealed
 168. Distributions to certain non-resident companies.
Repealed
 169. Non-distributing investment companies.
Repealed
 170. Interest in respect of certain securities.
Repealed
 171. Returns, payment and collection of advance corporation tax.
Repealed
 172. Application of Corporation Tax Acts.
Chapter 8A Dividend withholding tax (ss. 172A-172M)
In force
 172A. Interpretation.
In force
 172B. Dividend withholding tax on relevant distributions.
In force
 172BA. Obligation on certain persons to obtain tax reference numbers of persons beneficially entitled to relevant distributions.
In force
 172C. Exemption from dividend withholding tax for certain persons.
In force
 172D. Exemption from dividend withholding tax for certain non-resident persons.
In force
 172E. Qualifying intermediaries.
In force
 172F. Obligations of qualifying intermediary in relation to relevant distributions.
In force
 172FA. Recognised qualifying intermediaries.
In force
 172G. Authorised withholding agent.
In force
 172H. Obligations of authorised withholding agent in relation to relevant distributions.
In force
 172I. Statement to be given to recipients of relevant distributions.
In force
 172J. Credit for, or repayment of, dividend withholding tax borne.
In force
 172K. Returns, payment and collection of dividend withholding tax.
In force
 172L. Reporting of distributions made under stapled stock arrangements.
In force
 172LA. Deduction of dividend withholding tax on settlement of market claims.
In force
 172M. Delegation of powers and functions of Revenue Commissioners.
Chapter 9 Taxation of acquisition by a company of its own shares (ss. 173-186)
In force
 173. Interpretation (Chapter 9).
In force
 174. Taxation of dealer's receipts on purchase of shares by issuing company or by its subsidiary.
In force
 175. Purchase of own shares by quoted company.
In force
 176. Purchase of unquoted shares by issuing company or its subsidiary.
In force
 176A. Purchase of own shares - supplementary.
In force
 177. Conditions as to residence and period of ownership.
In force
 178. Conditions as to reduction of vendor's interest as shareholder.
In force
 179. Conditions applicable where purchasing company is member of a group.
In force
 180. Additional conditions.
In force
 181. Relaxation of conditions in certain cases.
In force
 182. Returns.
In force
 183. Information.
In force
 184. Treasury shares.
In force
 185. Associated persons.
In force
 186. Connected persons.
Previous Next