1. Irish Tax 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 8 Annual Payments, Charges and Interest (ss. 237-267M)
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Part 8 Annual Payments, Charges and Interest (ss. 237-267M)

Comparing proposed amendment...
Chapter 1 Annual payments (ss. 237-242A)
In force
 237. Annual payments payable wholly out of taxed income.
In force
 238. Annual payments not payable out of taxed income.
In force
 239. Income tax on payments by resident companies.
In force
 240. Provisions as to tax under section 239.
In force
 241. Income tax on payments by non-resident companies.
In force
 242. Annual payments for non-taxable consideration.
In force
 242A. Tax treatment of certain royalties.
Chapter 2 Charges on income for corporation tax purposes (ss. 243-243B)
In force
 243. Allowance of charges on income.
In force
 243A. Restriction of relevant charges on income.
In force
 243B. Relief for certain charges on income on a value basis.
Chapter 3 Principal provisions relating to the payment of interest (ss. 244-255)
In force
 244. Relief for interest paid on certain home loans.
In force
 244A. Application of section 244 (relief for interest paid on certain home loans) of Principal Act.
In force
 245. Relief for certain bridging loans.
In force
 246. Interest payments by companies and to non-residents.
In force
 246A. Interest in respect of wholesale debt instruments.
In force
 247. Relief to companies on loans applied in acquiring interest in other companies.
In force
 248. Relief to individuals on loans applied in acquiring interest in companies.
In force
 248A. Restriction of relief in respect of loans applied in acquiring interest in companies and partnerships.
In force
 249. Rules relating to recovery of capital and replacement loans.
In force
 250. Extension of relief under section 248 to certain individuals in relation to loans applied in acquiring interest in certain companies.
In force
 250A. Restriction of relief to individuals in respect of loans applied in acquiring interest in companies.
In force
 251. Restriction of relief to individuals on loans applied in acquiring shares in companies where a claim for "BES relief" or "film relief" is made in respect of amount subscribed for shares.
In force
 252. Restriction of relief to individuals on loans applied in acquiring interest in companies which become quoted companies.
In force
 253. Relief to individuals on loans applied in acquiring interest in partnerships.
In force
 254. Interest on borrowings to replace capital withdrawn in certain circumstances from a business.
In force
 255. Arrangements for payment of interest less tax or of fixed net amount.
Chapter 4 Interest payments by certain deposit takers (ss. 256-267)
In force
 256. Interpretation (Chapter 4).
In force
 257. Deduction of tax from relevant interest.
In force
 258. Returns and collection of appropriate tax.
In force
 259. Alternative amount on account of appropriate tax.
In force
 260. Provisions supplemental to sections 258 and 259.
In force
 261. Taxation of relevant interest, etc.
In force
 261A. Taxation of interest on special term accounts.
In force
 261B. Taxation of specified interest.
In force
 262. Statement furnished by relevant deposit taker.
In force
 263. Declarations relating to deposits of non-residents.
In force
 263A. Declarations to a relevant deposit taker relating to deposits of certain persons.
In force
 263B. Declarations to the Revenue Commissioners relating to deposits of certain persons.
In force
 263C. Notifications by the Revenue Commissioners relating to deposits of certain persons.
In force
 263D. Declarations to the Revenue Commissioners in relation to relevant amounts.
In force
 263E. Notification by the Revenue Commissioners relating to deposits of relevant amounts.
In force
 263F. Declarations relating to deposits made by a PEPP provider held for a PEPP.
In force
 264. Conditions and declarations relating to special savings accounts.
In force
 264A. Conditions and declarations relating to special term accounts.
In force
 264B. Returns of special term accounts by relevant deposit takers.
In force
 265. Deposits of companies and pensions schemes.
In force
 265A. Deposits of certain persons.
In force
 266. Deposits of charities.
In force
 266A. Repayments of appropriate tax to first-time purchasers.
In force
 267. Repayment of appropriate tax in certain cases.
Chapter 5 Dividend Payments by Credit Unions (ss. 267A-267F)
In force
 267A. Interpretation (Chapter 5).
In force
 267AA. Taxation of dividends on regular share accounts.
In force
 267B. Election to open a special share account or a special term share account.
In force
 267C. Taxation of dividends on special term share accounts.
In force
 267D. Conditions and declarations relating to special term share accounts.
In force
 267E. Returns of special term share accounts by credit unions.
In force
 267F. Supplementary provisions (Chapter 5).
Chapter 6 Implementation of Council Directive 2003/49/EC of 3 June 2003 on a common system of taxation applicable to interest and royalty payments made between associated companies of different Member States (ss. 267G-267L)
In force
 267G. Interpretation (Chapter 6).
In force
 267H. Application (Chapter 6).
In force
 267I. Exemptions from tax and withholding tax.
In force
 267J. Credit for foreign tax.
In force
 267K. Miscellaneous.
In force
 267L. Application of this Chapter to certain payments made to companies in Switzerland.
Chapter 7 Certain interest from sources outside the State (s. 267M)
In force
 267M. Tax rate applicable to certain deposit interest received by individuals.
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