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 9 Principal Provisions Relating to Relief for Capital Expenditure (ss. 268-321)
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Part 9 Principal Provisions Relating to Relief for Capital Expenditure (ss. 268-321)

Comparing proposed amendment...
Chapter 1 Industrial buildings or structures: industrial building allowances, writing-down allowances, balancing allowances and balancing charges (ss. 268-282)
In force
 268. Meaning of "industrial building or structure".
In force
 269. Meaning of "the relevant interest".
In force
 270. Meaning of "expenditure on construction of building or structure".
In force
 271. Industrial building allowances.
In force
 272. Writing-down allowances.
In force
 273. Acceleration of writing-down allowances in respect of certain expenditure on certain industrial buildings or structures.
In force
 274. Balancing allowances and balancing charges.
In force
 275. Restriction of balancing allowances on sale of industrial building or structure.
In force
 276. Application of sections 272 and 274 in relation to capital expenditure on refurbishment.
In force
 277. Writing off of expenditure and meaning of "residue of expenditure".
In force
 278. Manner of making allowances and charges.
In force
 279. Purchases of certain buildings or structures.
In force
 280. Temporary disuse of building or structure.
In force
 281. Special provisions in regard to leases.
In force
 282. Supplementary provisions (Chapter 1).
Chapter 2 Machinery or plant: initial allowances, wear and tear allowances, balancing allowances and balancing charges (ss. 283-301)
In force
 283. Initial allowances.
In force
 284. Wear and tear allowances.
In force
 285. Acceleration of wear and tear allowances.
In force
 285A. Acceleration of wear and tear allowances for certain energy-efficient equipment.
In force
 285B. Acceleration of wear and tear allowances for childcare and fitness centre equipment.
In force
 285C. Acceleration of wear and tear allowances for gas vehicles and refuelling equipment.
In force
 285D. Acceleration of wear and tear allowances for farm safety equipment.
In force
 286. Increased wear and tear allowances for taxis and cars for short-term hire.
In force
 286A. Wear and tear allowances for licences for public hire vehicles.
In force
 287. Wear and tear allowances deemed to have been made in certain cases.
In force
 288. Balancing allowances and balancing charges.
In force
 289. Calculation of balancing allowances and balancing charges in certain cases.
In force
 290. Option in case of replacement.
In force
 291. Computer software.
In force
 291A. Intangible assets.
In force
 292. Meaning of "amount still unallowed".
In force
 293. Application to partnerships.
In force
 294. Machinery or plant used partly for non-trading purposes.
In force
 295. Option in case of succession under will or intestacy.
In force
 296. Balancing allowances and balancing charges: wear and tear allowances deemed to have been made in certain cases.
In force
 297. Subsidies towards wear and tear.
In force
 298. Allowances to lessors.
In force
 299. Allowances to lessees.
In force
 300. Manner of making allowances and charges.
In force
 301. Application to professions, employments and offices.
Chapter 3 Dredging: initial allowances and annual allowances (ss. 302-303)
In force
 302. Interpretation (Chapter 3).
In force
 303. Allowances for expenditure on dredging.
Chapter 4 Miscellaneous and general (ss. 304-321)
In force
 304. Income tax: allowances and charges in taxing a trade, etc.
In force
 305. Income tax: manner of granting, and effect of, allowances made by means of discharge or repayment of tax.
In force
 306. Meaning of basis period.
In force
 307. Corporation tax: allowances and charges in taxing a trade.
In force
 308. Corporation tax: manner of granting, and effect of, allowances made by means of discharge or repayment of tax.
In force
 308A. Assets transferred in course of scheme of reconstruction or amalgamation.
In force
 309. Companies not resident in the State.
In force
 310. Allowances in respect of certain contributions to capital expenditure of local authorities.
In force
 311. Apportionment of consideration and exchanges and surrenders of leasehold interests.
In force
 312. Special provisions as to certain sales.
In force
 313. Effect, in certain cases, of succession to trade, etc.
In force
 314. Procedure on apportionment.
In force
 315. Property used for purposes of "exempted trading operations".
In force
 316. Interpretation of certain references to expenditure and time when expenditure is incurred.
In force
 317. Treatment of grants.
In force
 318. Meaning of "sale, insurance, salvage or compensation moneys".
In force
 319. Adjustment of allowances by reference to value-added tax.
In force
 320. Other interpretation (Part 9).
In force
 321. Provisions of general application in relation to the making of allowances and charges.
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