1. Irish Financial Services Law
  2. Legislation (IE)
  3. Acts
  4. 1997
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  1. Taxes Consolidation Act, 1997 (No. 39)
  2. Other Special Provisions (ss. 654-848AG)
  3. Part 26 Life Assurance Companies (ss. 706-730K)
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Part 26 Life Assurance Companies (ss. 706-730K)

Comparing proposed amendment...
Chapter 1 General provisions (ss. 706-722)
In force
 706. Interpretation and general (Part 26).
In force
 707. Management expenses.
In force
 708. Acquisition expenses.
In force
 709. Companies carrying on life business.
In force
 710. Profits of life business.
In force
 711. Chargeable gains of life business.
In force
 712. Distributions received from Irish resident companies.
In force
 713. Investment income reserved for policyholders.
In force
 714. Life business: computation of profits.
In force
 715. Annuity business: separate charge on profits.
In force
 716. General annuity business.
In force
 717. Pension business.
In force
 718. Foreign life assurance funds.
In force
 719. Deemed disposal and reacquisition of certain assets.
In force
 720. Gains or losses arising by virtue of section 719.
In force
 721. Life policies carrying rights not in money.
In force
 722. Benefits from life policies issued before 6th April, 1974.
Chapter 2 Special investment policies (ss. 723-725)
In force
 723. Special investment policies.
In force
 724. Transfer of assets into or out of special investment fund.
In force
 725. Special investment policies: breaches of conditions.
Chapter 3 Provisions applying to overseas life assurance companies (ss. 726-730)
In force
 726. Investment income.
In force
 727. General annuity and pension business.
In force
 728. Expenses of management.
In force
 729. Income tax, foreign tax and tax credit.
Repealed
 730. Tax credit in respect of distributions.
Chapter 4 Taxation of assurance companies - new basis (s. 730A)
In force
 730A. Profits of life business: new basis.
Chapter 5 Policyholders - New basis (ss. 730B-730GB)
In force
 730B. Taxation of policyholders.
In force
 730BA. Personal portfolio life policy.
In force
 730C. Chargeable event.
In force
 730D. Gain arising on a chargeable event.
In force
 730E. Declarations.
In force
 730F. Deduction of tax on the happening of a chargeable event.
In force
 730FA. Assessment of appropriate tax where tax not deducted under section 730F.
In force
 730G. Returns and collection of appropriate tax.
In force
 730GA. Repayment of appropriate tax.
In force
 730GB. Capital acquisitions tax: set-off.
Chapter 6 Certain Foreign Life Policies - Taxation and Returns (ss. 730H-730K)
In force
 730H. Interpretation and application.
In force
 730I. Returns on acquisition of foreign life policy.
In force
 730J. Payment in respect of foreign life policy.
In force
 730K. Disposal of foreign life policy.
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