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 33 Anti-Avoidance (ss. 806-817I)
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Part 33 Anti-Avoidance (ss. 806-817I)

Comparing proposed amendment...
Chapter 1 Transfer of assets abroad (ss. 806-810)
In force
 806. Charge to income tax on transfer of assets abroad.
In force
 807. Deductions and reliefs in relation to income chargeable to income tax under section 806.
In force
 807A. Liability of non-transferors.
In force
 807B. Certain transitional arrangements in relation to transfer of assets abroad.
In force
 807C. Supplementary provisions in relation to section 806 - apportionment in certain cases.
In force
 808. Power to obtain information.
In force
 809. Saver.
In force
 810. Application of Income Tax Acts.
Chapter 2 Miscellaneous (ss. 811-817C)
In force
 811. Transactions to avoid liability to tax.
In force
 811A. Transactions to avoid liability to tax: surcharge, interest and protective notification.
In force
 811B. Tax treatment of loans from employee benefit schemes.
In force
 811C. Transactions to avoid liability to tax.
In force
 811D. Transactions to avoid liability to tax: surcharge, interest and protective notifications.
In force
 812. Taxation of income deemed to arise from transfers of right to receive interest from securities.
In force
 813. Taxation of transactions associated with loans or credit.
In force
 814. Taxation of income deemed to arise from transactions in certificates of deposit and assignable deposits.
In force
 815. Taxation of income deemed to arise on certain sales of securities.
In force
 816. Taxation of shares issued in place of cash dividends.
In force
 817. Schemes to avoid liability to tax under Schedule F.
In force
 817A. Restriction of relief for payments of interest.
In force
 817B. Treatment of interest in certain circumstances.
In force
 817C. Restriction on deductibility of certain interest.
Chapter 3 Mandatory Disclosure of Certain Transactions (ss. 817D-817R)
In force
 817D. Interpretation and general (Chapter 3).
In force
 817DA. References to 'specified description' - classes of transaction for purposes of that expression.
In force
 817E. Duties of promoter.
In force
 817F. Duty of person where promoter is outside the State.
In force
 817G. Duty of person where there is no promoter.
In force
 817H. Duty of person where legal professional privilege claimed.
In force
 817HA. Duty of person who obtains tax advantage.
In force
 817HB. Duty of Revenue Commissioners.
In force
 817I. Pre-disclosure enquiry.
In force
 817J. Legal professional privilege.
In force
 817K. Supplemental information.
In force
 817L. Duty of marketer to disclose.
In force
 817M. Duty of promoter to provide client list.
In force
 817N. Supplemental matters.
In force
 817O. Penalties.
In force
 817P. Appeal Commissioners.
In force
 817Q. Regulations (Chapter 3).
In force
 817R. Nomination of Revenue Officers.
Chapter 3A Implementation of Council Directive (EU) 2018/822 of 25 May 2018 [OJ No. L139, 5.6.2018, p.1] amending Directive 2011/16/EU as regards mandatory automatic exchange of information in the field of taxation in relation to reportable cross-border arrangements (ss. 817RA-817RH)
In force
 817RA. Interpretation (Chapter 3A).
In force
 817RB. Application of Chapter 3A.
In force
 817RC. Duties of intermediary.
In force
 817RD. Duties of relevant taxpayer.
In force
 817RE. Duties of Revenue Commissioners.
In force
 817REA. Revenue powers.
In force
 817RF.Arrangements implemented before 1 July 2020.
In force
 817RG. Exchange of information.
In force
 817RH. Penalties.
Chapter 4 Payment notices and scheme participants (ss. 817S-817I)
In force
 817S. Payment notices.
In force
 817T. Payment notices and scheme participants.
In force
 817RI. Specified arrangements
Chapter 5 Outbound payments defensive measures (ss. 817U-817Z)
In force
 817U. Interpretation.
In force
 817V. Payment of interest.
In force
 817W. Payment of royalties.
In force
 817X. Making of distribution.
In force
 817Y. Reporting.
In force
 817Z. Scope of application.
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