1. Irish Financial Services Law
  2. Legislation (IE)
  3. Acts
  4. 1997
Date-stamp loading
  1. Taxes Consolidation Act, 1997 (No. 39)
  2. Other Special Provisions (ss. 654-848AG)
  3. Part 24 Taxation of Profits of Certain Mines and Petroleum Taxation (ss. 670-696M)
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Part 24 Taxation of Profits of Certain Mines and Petroleum Taxation (ss. 670-696M)

Comparing proposed amendment...
Chapter 1 Taxation of profits of certain mines (ss. 670-683)
In force
 670. Mine development allowance.
In force
 671. Marginal coal mine allowance.
In force
 672. Interpretation (sections 672 to 683).
In force
 673. Allowance in respect of development expenditure and exploration expenditure.
In force
 674. Expenditure on abortive exploration.
In force
 675. Exploration expenditure incurred by certain bodies corporate.
In force
 676. Expenditure incurred by person not engaged in trade of mining.
In force
 677. Investment allowance in respect of exploration expenditure.
In force
 678. Allowance for machinery and plant.
In force
 679. Exploration expenditure.
In force
 680. Annual allowance for mineral depletion.
In force
 681. Allowance for mine rehabilitation expenditure.
In force
 682. Marginal mine allowance.
In force
 683. Charge to tax on sums received from sale of scheduled mineral assets.
Chapter 2 Petroleum taxation (ss. 684-696A)
In force
 684. Interpretation (Chapter 2).
In force
 685. Separation of trading activities.
Ceased
 686. Reduction of corporation tax.
In force
 687. Treatment of losses.
In force
 688. Treatment of group relief.
In force
 689. Restriction of relief for losses on certain disposals.
In force
 690. Interest and charges on income.
Deleted
 691. Restriction of set-off of advance corporation tax.
In force
 692. Development expenditure: allowances and charges.
In force
 693. Exploration expenditure: allowances and charges.
In force
 694. Exploration expenditure incurred by certain companies.
In force
 695. Abandonment expenditure: allowances and loss relief.
In force
 696. Valuation of petroleum in certain circumstances.
In force
 696A. Treatment of certain disposals.
Chapter 3 Profit Resource Rent Tax (ss. 696B-696F)
In force
 696B. Interpretation and application (Chapter 3).
In force
 696C. Charge to profit resource rent tax.
In force
 696D. Provisions relating to groups (Chapter 3).
In force
 696E. Returns (Chapter3).
In force
 696F. Collection and general provisions.
Chapter 4 Petroleum production tax (ss. 696G-696M)
In force
 696G. Interpretation and application (Chapter 4)
In force
 696H. Charge to petroleum production tax
In force
 696I. Petroleum production tax and corporation tax
In force
 696J. Provisions relating to groups
In force
 696K. Returns
In force
 696L. Payment of tax
In force
 696M. Collection and general provisions
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