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Part 19 Principal Provisions Relating to Taxation of Chargeable Gains (ss. 532-613A)

Comparing proposed amendment...
Chapter 1 Assets and acquisitions and disposals of assets (ss. 532-543)
In force
532. Assets.
In force
533. Location of assets.
In force
534. Disposals of assets.
In force
535. Disposals where capital sums derived from assets.
In force
536. Capital sums: receipt of compensation and insurance moneys not treated as a disposal in certain cases.
In force
537. Mortgages and charges not to be treated as disposals.
In force
538. Disposals where assets lost or destroyed or become of negligible value.
In force
539. Disposals in cases of hire purchase and similar transactions.
In force
540. Options and forfeited deposits.
In force
540A. Disposal of certain emissions allowances.
In force
541. Debts.
In force
541A. Treatment of debts on a change in currency.
In force
541B. Restrictive covenants.
In force
541C. Tax treatment of certain venture fund managers.
In force
542. Time of disposal and acquisition.
In force
543. Transfers of value derived from assets.
Chapter 2 Computation of chargeable gains and allowable losses (ss. 544-566)
In force
544. Interpretation and general (Chapter 2).
In force
545. Chargeable gains.
In force
545A. Share disposals and central securities depositories
In force
546. Allowable losses.
In force
546A. Restrictions on allowable losses.
In force
547. Disposals and acquisitions treated as made at market value.
In force
548. Valuation of assets.
In force
549. Transactions between connected persons.
In force
550. Assets disposed of in series of transactions.
In force
551. Exclusion from consideration for disposals of sums chargeable to income tax.
In force
552. Acquisition, enhancement and disposal costs.
In force
553. Interest charged to capital.
In force
554. Exclusion of expenditure by reference to income tax.
In force
555. Restriction of losses by reference to capital allowances and renewals allowances.
In force
556. Adjustment of allowable expenditure by reference to consumer price index.
In force
557. Part disposals.
In force
558. Part disposals before 6th day of April, 1978.
In force
559. Assets derived from other assets.
In force
560. Wasting assets.
In force
561. Wasting assets qualifying for capital allowances.
In force
562. Contingent liabilities.
In force
563. Consideration due after time of disposal.
In force
564. Woodlands.
In force
565. Expenditure reimbursed out of public money.
In force
566. Leases.
Chapter 3 Assets held in a fiduciary or representative capacity, inheritances and settlements (ss. 567-579F)
In force
567. Nominees, bare trustees and agents.
In force
568. Liability of trustees, etc.
In force
569. Assets of insolvent person.
In force
570. Company in liquidation.
In force
571. Chargeable gains accruing on disposals by liquidators and certain other persons.
In force
572. Funds in court.
In force
573. Death.
In force
574. Trustees of settlement.
In force
575. Gifts in settlement.
In force
576. Person becoming absolutely entitled to settled property.
In force
577. Termination of life interest on death of person entitled.
In force
577A. Relinquishing of a life interest by the person entitled.
In force
578. Death of annuitant.
In force
579. Non-resident trusts.
In force
579A. Attribution of gains to beneficiaries.
In force
579B. Trustees ceasing to be resident in the State.
In force
579C. Death of trustee: special rules.
In force
579D. Past trustees: liability for tax.
In force
579E. Trustees ceasing to be liable to Irish tax.
In force
579F. Migrant settlements.
Chapter 4 Shares and securities (ss. 580-592)
In force
580. Shares, securities, etc: identification.
In force
581. Disposals of shares or securities within 4 weeks of acquisition.
In force
582. Calls on shares.
In force
583. Capital distributions by companies.
In force
584. Reorganisation or reduction of share capital.
In force
585. Conversion of securities.
In force
586. Company amalgamations by exchange of shares.
In force
587. Company reconstructions and amalgamations.
In force
588. Demutualisation of assurance companies.
In force
589. Shares in close company transferring assets at undervalue.
In force
590. Attribution to participators of chargeable gains accruing to non-resident company.
In force
591. Relief for individuals on certain reinvestment.
In force
591A. Dividends paid in connection with disposals of shares or securities.
Repealed
592. Reduced rate of capital gains tax on certain disposals of shares by individuals.
Chapter 5 Life assurance and deferred annuities (ss. 593-595)
In force
593. Life assurance and deferred annuities.
In force
594. Foreign life assurance and deferred annuities: taxation and returns.
In force
595. Life assurance policy or deferred annuity contract entered into or acquired by company.
Chapter 6 Transfer of business assets (ss. 596-600A)
In force
596. Appropriations to and from stock in trade.
In force
597. Replacement of business and other assets.
In force
597A. Entrepreneur relief.
In force
597AA. Revised entrepreneur relief
In force
598. Disposals of business or farm on "retirement".
In force
598A. Relief on dissolution of farming partnerships.
In force
599. Disposals within family of business or farm.
In force
600. Transfer of business to company.
In force
600A. Replacement of qualifying premises.
Chapter 6A Relief for investment in innovative enterprises (ss. 600B-600R)
Not yet in force
600B. Interpretation.
Not yet in force
600C. Qualifying company.
Not yet in force
600D. Qualifying subsidiary.
Not yet in force
600E. Qualifying investment (company perspective).
Not yet in force
600F. Certificates of qualification.
Not yet in force
600G. Subscription for shares.
Not yet in force
600H. Qualifying investor.
Not yet in force
600I. Anti-avoidance: qualifying investor.
Not yet in force
600J. Qualifying investment (investor perspective).
Not yet in force
600K. Anti-avoidance: qualifying investment (shares).
Not yet in force
600L. Anti-avoidance: qualifying investment (investor perspective).
Not yet in force
600M. Relief.
Not yet in force
600N. Qualifying partnership.
Not yet in force
600O. Interaction of relief with other provisions of this Act.
Not yet in force
600P. Failure to comply with requirements of this Chapter.
Not yet in force
600Q. Powers.
Not yet in force
600R. Application of this Chapter.
Chapter 7 Other reliefs and exemptions (ss. 601-613A)
In force
601. Annual exempt amount.
In force
602. Chattel exemption.
In force
603. Wasting chattels.
In force
603A. Disposal of site to child.
In force
604. Disposals of principal private residence.
In force
604A. Relief for certain disposals of land or buildings.
In force
604B. Relief for farm restructuring.
In force
604C. Exemption of certain payment entitlements.
In force
605. Disposals to authority possessing compulsory purchase powers.
In force
606. Disposals of work of art, etc., loaned for public display.
In force
607. Government and certain other securities.
In force
608. Superannuation funds.
In force
609. Charities.
In force
610. Other bodies.
In force
610A. Exemption for proceeds of disposal by sports bodies.
In force
611. Disposals to State, public bodies and charities.
In force
611A. Treatment of certain disposals made by The Pharmaceutical Society of Ireland.
In force
612. Scheme for retirement of farmers.
In force
613. Miscellaneous exemptions for certain kinds of property.
In force
613A. Supplementary provisions.