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 9 Principal Provisions Relating to Relief for Capital Expenditure (ss. 268-321)
  4. Chapter 2 Machinery or plant: initial allowances, wear and tear allowances, balancing allowances and balancing charges (ss. 283-301)
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Chapter 2 Machinery or plant: initial allowances, wear and tear allowances, balancing allowances and balancing charges (ss. 283-301)

Comparing proposed amendment...
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.
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