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 29 Patents, Scientific and Certain Other Research, Know-How and Certain Training (ss. 754-769R)
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Part 29 Patents, Scientific and Certain Other Research, Know-How and Certain Training (ss. 754-769R)

Comparing proposed amendment...
Chapter 1 Patents (ss. 754-762)
In force
 754. Interpretation (Chapter 1).
In force
 755. Annual allowances for capital expenditure on purchase of patent rights.
In force
 756. Effect of lapse of patent rights.
In force
 757. Charges on capital sums received for sale of patent rights.
In force
 758. Relief for expenses.
In force
 759. Spreading of revenue payments over several years.
In force
 760. Capital sums: effect of death, winding up and partnership changes.
In force
 761. Manner of making allowances and charges.
In force
 762. Application of Chapter 4 of Part 9.
Chapter 2 Scientific and certain other research (ss. 763-767)
In force
 763. Interpretation (sections 764 and 765).
In force
 764. Deduction for revenue expenditure on scientific research.
In force
 765. Allowances for capital expenditure on scientific research.
In force
 766. Tax credit for research and development expenditure.
In force
 766A. Tax credit on expenditure on buildings or structures used for research and development.
In force
 766B. Limitation of tax credits to be paid under section 766 or 766A.
In force
 766C. Research and development corporation tax credit.
In force
 766D. Research and development corporation tax credit: expenditure on buildings or structures.
Repealed
 767. Payment to universities and other approved bodies for research in, or teaching of, approved subjects.
Chapter 3 Know-how and certain training (ss. 768-769)
In force
 768. Allowance for know-how.
In force
 769. Relief for training of local staff before commencement of trading.
Chapter 4 Transmission Capacity Rights (ss. 769A-769F)
In force
 769A. Interpretation (Chapter 4).
In force
 769B. Annual allowances for capital expenditure on purchase of capacity rights.
In force
 769C. Effect of lapse of capacity rights.
In force
 769D. Manner of making allowances and charges.
In force
 769E. Application of Chapter 4 of Part 9.
In force
 769F. Commencement (Chapter 4).
Chapter 5 Taxation of companies engaged in knowledge development (ss. 769G-769R)
In force
 769G. Interpretation and general.
In force
 769H. Families of products and assets.
In force
 769I. Corporation tax referable to a specified trade.
In force
 769J. Interaction with sections 766, 766A and 766B.
In force
 769K. Adaptation of provisions relating to relief for relevant trading losses and relevant charges on income.
In force
 769L. Documentation.
In force
 769M. Anti-avoidance.
In force
 769N. Application of Part 35A.
In force
 769O. Transitional measures.
In force
 769P. Time limits.
In force
 769Q. Application.
In force
 769R. Companies with income arising from intellectual property of less than €7,500,000.
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