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 36 Miscellaneous Special Provisions (ss. 836-848A)
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Part 36 Miscellaneous Special Provisions (ss. 836-848A)

Comparing proposed amendment...
In force
 836. Allowances for expenses of members of Oireachtas.
In force
 837. Members of the clergy and ministers of religion.
In force
 838. Special portfolio investment accounts.
In force
 839. Limits to special investments.
In force
 840. Business entertainment.
In force
 840A. Interest on loans to defray money applied for certain purposes.
In force
 841. Voluntary Health Insurance Board: restriction of certain losses and deemed disposal of certain assets.
In force
 842. Replacement of harbour authorities by port companies.
In force
 843. Capital allowances for buildings used for third level educational purposes.
In force
 843A. Capital allowances for buildings used for certain childcare purposes.
In force
 843B. Capital allowances for buildings used for the purposes of providing childcare services or a fitness centre to employees
In force
 844. Companies carrying on mutual business or not carrying on a business.
In force
 845. Corporation tax: treatment of tax-free income of non-resident banks, insurance businesses, etc.
In force
 845A. Non-application of section 130 in the case of certain interest paid by banks.
In force
 845B. Set-off of surplus advance corporation tax.
In force
 845C. Treatment of Additional Tier 1 instruments.
In force
 846. Tax-free securities: exclusion of interest on borrowed money.
In force
 847. Tax relief for certain branch profits.
In force
 847A. Donations to certain sports bodies.
In force
 847B. Tax treatment of return of value on certain shares.
In force
 847C. Tax treatment of return of value on certain shares where shareholders affected by postal delays.
Repealed
 848. Designated charities: repayment of tax in respect of donations.
In force
 848A. Donations to approved bodies.
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