Taxes Consolidation Act, 1997 (No. 39)

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Version status: Partly in force | Document consolidation status: Updated to reflect all known changes

Published date: 30 November 1997

Consolidation Status: Currently being consolidated by Gambling Regulation Act 2024 (No. 35)

Comparing proposed amendment...


	Introductory Text
	Acts Referred to
	Interpretation and basic charging provisions (ss. 1-31)
	Part 1 Interpretation (ss. 1-11)
In force	1. Interpretation of this Act.
In force	2. Interpretation of Tax Acts.
In force	3. Interpretation of Income Tax Acts.
In force	4. Interpretation of Corporation Tax Acts.
In force	⚠ 5. Interpretation of Capital Gains Tax Acts.
In force	6. Construction of references to child in Tax Acts and Capital Gains Tax Acts.
In force	7. Application to certain taxing statutes of Age of Majority Act, 1985.
In force	8. Construction of certain taxing statutes in accordance with Status of Children Act, 1987.
In force	9. Subsidiaries.
In force	10. Connected persons.
In force	11. Meaning of "control" in certain contexts.
	Part 2 The Charge to Tax (ss. 12-31)
	Chapter 1 Income tax (ss. 12-20)
In force	12. The charge to income tax.
In force	13. Extension of charge to income tax to profits and income derived from activities carried on and employments exercised on the Continental Shelf.
In force	14. Fractions of a pound and yearly assessments.
In force	15. Rate of charge.
In force	16. Income tax charged by deduction.
In force	17. Schedule C.
In force	18. Schedule D.
In force	19. Schedule E.
In force	20. Schedule F.
	Chapter 2 Corporation tax (ss. 21-27)
In force	21. The charge to corporation tax and exclusion of income tax and capital gains tax.
In force	⚠ 21A. Higher rate of corporation tax.
In force	21B. Tax treatment of certain dividends.
Repealed	22. Reduced rate of corporation tax for certain income.
Deleted	22A. Reduction of corporation tax liability in respect of certain trading income.
In force	23. Application of section 13 for purposes of corporation tax.
In force	23A. Company residence.
In force	23B. Residence of SE or SCE.
In force	24. Companies resident in the State: income tax on payments made or received.
In force	25. Companies not resident in the State.
In force	25A. Attribution of profits to a branch.
In force	26. General scheme of corporation tax.
In force	27. Basis of, and periods for, assessment.
	Chapter 3 Capital gains tax (ss. 28-31)
In force	28. Taxation of capital gains and rate of charge.
In force	29. Persons chargeable.
In force	29A. Temporary non-residents.
In force	30. Partnerships.
In force	31. Amount chargeable.
	Income Tax and Corporation Tax: The Main Provisions (ss. 32-531)
	Part 3 Provisions Relating to the Schedule C Charge and Government and Other Public Securities (ss. 32-51)
	Chapter 1 Principal provisions relating to the Schedule C charge (ss. 32-35)
In force	32. Interpretation (Chapter 1).
In force	33. Method of charge and payment.
In force	34. Stock, dividends or interest belonging to the State.
In force	35. Securities of foreign territories.
	Chapter 2 Government and other public securities: interest payable without deduction of tax (ss. 36-41)
In force	36. Government securities.
In force	37. Securities of certain State-owned companies.
In force	38. Certain State-guaranteed securities.
In force	39. Securities of certain European bodies.
In force	40. Securities of International Bank for Reconstruction and Development.
In force	41. Securities of designated bodies under the Securitisation (Proceeds of Certain Mortgages) Act, 1995.
	Chapter 3 Government and other public securities: exemptions from tax (ss. 42-50)
In force	42. Exemption of interest on savings certificates.
In force	43. Certain securities issued by Minister for Finance.
In force	44. Exemption from corporation tax of certain securities issued by Minister for Finance.
In force	45. Exemption of non-interest-bearing securities.
In force	46. Exemption of premiums on Investment Bonds.
Repealed	47. Certain securities of ACC Bank plc.
In force	48. Exemption of premiums on certain securities.
In force	49. Exemption of certain securities.
In force	50. Securities of Irish local authorities issued abroad.
	Chapter 4 Miscellaneous provisions (s. 51)
In force	51. Funding bonds issued in respect of interest on certain debts.
	Part 4 Principal Provisions Relating to the Schedule D Charge (ss. 52-111)
	Chapter 1 Supplementary charging provisions (ss. 52-59)
In force	52. Persons chargeable.
In force	53. Cattle and milk dealers.
In force	54. Interest, etc. paid without deduction of tax under Schedule C.
In force	55. Taxation of strips of securities.
In force	56. Tax on quarries, mines and other concerns chargeable under Case I(b) of Schedule D.
In force	57. Extension of charge to tax under Case III of Schedule D in certain circumstances.
In force	58. Charge to tax of profits or gains from unknown or unlawful source.
In force	59. Charge to tax of income from which tax has been deducted.
	Chapter 2 Foreign dividends (ss. 60-64)
In force	60. Interpretation (Chapter 2).
In force	61. Dividends entrusted for payment in the State.
In force	62. Dividends paid outside the State and proceeds of sale of dividend coupons.
In force	63. Exemption of dividends of non-residents.
In force	64. Interest on quoted Eurobonds.
	Chapter 3 Income tax: basis of assessment under Cases I and II (ss. 65-69)
In force	65. Cases I and II: basis of assessment.
In force	66. Special basis at commencement of trade or profession.
In force	67. Special basis on discontinuance of trade or profession.
In force	68. Short-lived businesses.
In force	69. Changes of proprietorship.
	Chapter 4 Income tax: basis of assessment under Cases III, IV and V (ss. 70-75)
In force	70. Case III: basis of assessment.
In force	71. Foreign securities and possessions.
In force	72. Charge to tax on sums applied outside the State in repaying certain loans.
In force	73. Income from certain possessions in Great Britain or Northern Ireland.
In force	74. Case IV: basis of assessment.
In force	75. Case V: basis of assessment.
	Chapter 5 Computational provisions: corporation tax (ss. 76-80A)
In force	76. Computation of income: application of income tax principles.
In force	76A. Computation of profits or gains of a company accounting standards.
In force	76B. Treatment of unrealised gains and losses in certain cases.
In force	76C. Use of different accounting policies within a group of companies.
In force	76D. Computation of income and expenses from leases.
In force	76E. Computation of profits and gains: deductions for interest paid by qualifying financing companies.
In force	77. Miscellaneous special rules for computation of income.
In force	78. Computation of companies' chargeable gains.
In force	79. Foreign currency: computation of income and chargeable gains.
In force	79A. Matching of relevant foreign currency assets with foreign currency liabilities.
In force	79B. Matching of foreign currency assets with certain foreign currency share capital.
In force	79C. Exclusion of foreign currency as asset of certain companies.
In force	80. Taxation of certain foreign currencies.
In force	80A. Taxation of certain short-term leases plant and machinery.
	Chapter 6 Computational provisions: general (ss. 81-88A)
In force	81. General rule as to deductions.
In force	81A. Restriction of deductions for employee benefit contributions.
In force	81B. Equalisation reserves for credit insurance and reinsurance business of companies.
In force	81C. Emissions allowances.
Draft	Draft 81D.
In force	82. Pre-trading expenditure.
In force	83. Expenses of management of investment companies.
In force	83A. Expenditure involving crime.
In force	84. Expenses in relation to establishment or alteration of superannuation schemes.
In force	85. Deduction for certain industrial premises.
In force	86. Cost of registration of trade marks.
In force	87. Debts set off against profits and subsequently released.
Repealed	87A. Deductions for gifts to Foundation for Investing in Communities.
In force	87B. Release of debts in certain trades.
Repealed	88. Deduction for gifts to Enterprise Trust Ltd.
Ceased	88A. Double deduction in respect of certain emoluments.
	Chapter 7 Special measures on discontinuance of, and change of basis of computation of profits or gains of, a trade or profession (ss. 89-95A)
In force	89. Valuation of trading stock at discontinuance of trade.
In force	90. Valuation of work in progress at discontinuance of profession.
In force	91. Receipts accruing after discontinuance of trade or profession.
In force	92. Receipts and losses accruing after change treated as discontinuance.
In force	93. Cash basis, etc: relief for certain individuals.
In force	94. Conventional basis: general charge on receipts after change of basis.
In force	95. Supplementary provisions as to tax under section 91 or 94.
In force	95A. Change of basis of computation of profits or gains of a trade or profession.
	Chapter 8 Taxation of rents and certain other payments (ss. 96-106A)
In force	96. Interpretation (Chapter 8).
In force	97. Computational rules and allowable deductions.
In force	97A. Pre-letting expenditure in respect of vacant premises.
In force	97B. Deduction for retrofitting expenditure.
In force	98. Treatment of premiums, etc. as rent.
In force	98A. Taxation of reverse premiums.
In force	99. Charge on assignment of lease granted at undervalue.
In force	100. Charge on sale of land with right to reconveyance.
In force	100A. Appeals against determinations under sections 98 to 100.
In force	101. Relief for amount not received.
In force	102. Deduction by reference to premium, etc. paid in computation of profits for purposes of Schedule D, Cases I and II.
In force	103. Deduction by reference to premiums, etc. paid in computation of profits for purposes of this Chapter.
In force	104. Taxation of certain rents and other payments.
In force	105. Taxation of rents: restriction in respect of certain rent and interest.
In force	106. Tax treatment of receipts and outgoings on sale of premises.
In force	106A. Transfer of rent.
	Chapter 9 Miscellaneous provisions (ss. 107-111)
In force	107. Apportionment of profits.
In force	108. Statement of profits.
In force	109. Payments in respect of redundancy.
In force	110. Securitisation.
In force	111. Allowance to owner of let mineral rights for expenses of management of minerals.
	Part 4A Implementation of Council Directive (EU) 2022/2523 of 15 December 2022 on ensuring a global minimum level of taxation for multinational enterprise groups and large-scale domestic groups in the Union (ss. 111A-111AAAE)
	Chapter 1 Interpretation and general (Part 4A) (ss. 111A-111D)
In force	111A. Interpretation (Part 4A).
In force	111B. Principles for construing rules in accordance with OECD Pillar Two guidance.
In force	111C. Scope of Part 4A.
In force	111D. Location of constituent entity.
	Chapter 2 IIR and UTPR (ss. 111E-111N)
In force	111E. Ultimate parent entity in the State.
In force	111F. Intermediate parent entity in the State.
In force	111G. Intermediate parent entity located in the State and held by excluded ultimate parent entity.
In force	111H. Partially-owned parent entity in the State.
In force	111I. Allocation of top-up tax under IIR.
In force	111J. IIR offset mechanism.
In force	111K. Effect of qualified domestic top-up tax.
In force	111L. Application of UTPR across MNE group.
In force	111M. Application of UTPR in jurisdiction of ultimate parent entity.
In force	111N. Calculation and allocation of UTPR top-up tax amount.
	Chapter 3 Calculation of the qualifying income or loss (ss. 111O-111S)
In force	111O. Determination of qualifying income or loss.
In force	111P. Adjustments to determine qualifying income or loss.
In force	111Q. International shipping income exclusion.
In force	111R. Allocation of qualifying income or loss between main entity and permanent establishment.
In force	111S. Allocation of qualifying income or loss of flow-through entity.
	Chapter 4 Calculation of adjusted covered taxes (ss. 111T-111AB)
In force	111T. Covered taxes.
In force	111U. Adjusted covered taxes.
In force	111V. Meaning of marketable transferable tax credit.
In force	111W. Equity investment inclusion election and qualified flow-through tax benefits of qualified ownership interests.
In force	111X. Total deferred tax adjustment amount.
In force	111Y. Qualifying loss election.
In force	111Z. Specific allocation of covered taxes incurred by certain types of constituent entities.
In force	111AA. Rules required for blended CFC regime.
In force	111AB. Post-filing adjustments and tax rate changes.
	Chapter 5 Calculation of the effective tax rate and the top-up tax (ss. 111AC-Draft 111AKA)
In force	111AC. Determination of effective tax rate.
In force	111AD. Calculation of top-up tax.
In force	111AE. Substance-based income exclusion.
In force	111AF. Additional top-up tax.
In force	111AG. De minimis exclusion.
In force	111AH. Minority owned constituent entities.
In force	111AI. Qualified domestic top-up tax safe harbour.
In force	111AJ. Transitional CbCR safe harbour.
In force	111AK. Transitional UTPR safe harbour.
Draft	Draft 111AKA. Simplified calculations safe harbour
	Chapter 6 Corporate restructuring and holding structures (ss. 111AL-111AP)
In force	111AL. Application of consolidated revenue threshold to group mergers and demergers.
In force	111AM. Constituent entities joining and leaving MNE group or large-scale domestic group.
In force	111AN. Transfer of assets and liabilities.
In force	111AO. Joint ventures.
In force	111AP. Multi-parented MNE and large-scale domestic groups.
	Chapter 7 Tax neutrality and distribution regimes (ss. 111AQ-111AV)
In force	111AQ. Ultimate parent entity that is a flow-through entity.
In force	111AR. Ultimate parent entity subject to a deductible dividend regime.
In force	111AS. Eligible distribution tax systems.
In force	111AT. Determination of effective tax rate and top-up tax of investment entity.
In force	111AU. Election to treat investment entity as tax transparent entity.
In force	111AV. Election to apply taxable distribution method.
	Chapter 8 Transition Rules (ss. 111AW-111AZ)
In force	111AW. Tax treatment of deferred tax assets, deferred tax liabilities and transferred assets upon transition.
In force	111AX. Transitional relief for substance-based income exclusion.
In force	111AY. Initial phase of exclusion from IIR and UTPR of MNE groups and large-scale domestic groups.
In force	111AZ. Delayed application of IIR and UTPR by Member States.
	Chapter 9 Domestic Top-up Tax (ss. 111AAA-111AAE)
In force	111AAA. Interpretation (Chapter 9).
In force	111AAB. Qualifying entities.
In force	111AAC. Chargeable entities.
In force	111AAD. Determining top-up amounts of qualifying entity.
In force	111AAE. Scope of application of qualifying domestic top-up tax.
	Chapter 10 Administration (ss. 111AAF-111AAAD)
In force	111AAF. Interpretation (Chapter 10).
In force	111AAG. Care and management.
In force	111AAH. Obligation to register.
In force	111AAI. Top-up tax information return.
In force	111AAJ. IIR return and self-assessment.
In force	111AAK. UTPR return and self-assessment.
In force	111AAL. UTPR group.
In force	111AAM. UTPR group recovery.
In force	111AAN. QDTT return and self-assessment.
In force	111AAO. QDTT group.
In force	111AAP. QDTT group recovery.
In force	111AAQ. Expression of doubt.
In force	111AAR. Actions by person acting under authority.
In force	111AAS. Date for payment.
In force	111AAT. Assessments and enquiries.
In force	111AAU. Revenue assessment.
In force	111AAV. Notice of Revenue assessment.
In force	111AAW. Appeal to Appeal Commissioners.
In force	111AAX. Surcharge for late return.
In force	111AAY. Interest on overdue amounts.
In force	111AAZ. Obligation to keep certain records.
In force	111AAAA. Use of currency.
In force	111AAAB. Penalties.
In force	111AAAC. Transitional simplified jurisdictional reporting.
In force	111AAAD. Elections.
	Chapter 11 Application (s. 111AAAE)
In force	111AAAE. Application (Part 4A).
	Part 5 Principal Provisions Relating to the Schedule E Charge (ss. 112-128F)
	Chapter 1 Basis of assessment, persons chargeable and extent of charge (s. 112-112B)
In force	112. Basis of assessment, persons chargeable and extent of charge.
In force	112A. Taxation of certain perquisites.
In force	112AA. Taxation of certain perquisites: employees of authorised insurers and tied health insurance agents.
In force	112B. Granting of vouchers.
	Chapter 2 Computational provisions (ss. 113-115)
In force	113. Making of deductions.
In force	114. General rule as to deductions.
In force	114A. Deduction in respect of certain expenses of remote working.
In force	115. Fixed deduction for certain classes of persons.
	Chapter 3 Expenses allowances and provisions relating to the general benefits in kind charge (ss. 116-120B)
In force	116. Interpretation (Chapter 3).
In force	117. Expenses allowances.
In force	118. Benefits in kind: general charging provision.
In force	118A. Costs and expenses in respect of personal security assets and services.
In force	118B. Revenue approved salary sacrifice agreements.
In force	119. Valuation of benefits in kind.
In force	120. Unincorporated bodies, partnerships and individuals.
In force	120A. Exemption from benefit-in-kind of certain childcare facilities.
In force	120B. Certain benefits in kind: members of Permanent Defence Force.
	Chapter 4 Other benefit in kind charges (ss. 121-122A)
In force	121. Benefit of use of car.
In force	121A. Benefit of use of van.
In force	122. Preferential loan arrangements.
In force	122A. Notional loans relating to shares, etc.
	Chapter 5 Miscellaneous charging provisions (ss. 123-128F)
In force	123. General tax treatment of payments on retirement or removal from office or employment.
In force	124. Tax treatment of certain severance payments.
In force	124A. Tax treatment of payments made pursuant to an order under section 2B of Employment Permits Act 2003.
In force	125. Tax treatment of benefits received under permanent health benefit schemes.
In force	⚠ 126. Tax treatment of certain benefits payable under Social Welfare Acts.
In force	127. Tax treatment of restrictive covenants.
In force	127A. Tax treatment of members of the European Parliament.
In force	127B. Tax treatment of flight crew in international traffic.
In force	128. Tax treatment of directors of companies and employees granted rights to acquire shares or other assets.
In force	128A. Deferral of payment of tax under section 128.
In force	128B. Payment of tax under section 128.
In force	128C. Tax treatment of directors and employees who acquire convertible securities.
In force	128D. Tax treatment of directors of companies and employees who acquire restricted shares.
In force	128E. Tax treatment of directors of companies and employees who acquire forfeitable shares.
In force	128F. Key Employee Engagement Programme.
	Part 6 Company Distributions, Tax Credits, Franked Investment Income and Advance Corporation Tax (ss. 129-186)
	Chapter 1 Taxation of company distributions (ss. 129-129A)
In force	129. Irish resident company distributions not generally chargeable to corporation tax.
In force	129A. Dividends paid out of foreign profits.
	Chapter 2 Meaning of distribution (ss. 130-135)
In force	130. Matters to be treated as distributions.
In force	131. Bonus issues following repayment of share capital.
In force	132. Matters to be treated or not treated as repayments of share capital.
In force	133. Limitation on meaning of "distribution" - general.
In force	134. Limitation on meaning of "distribution" in relation to certain payments made in respect of "foreign source" finance.
In force	135. Distributions: supplemental.
	Chapter 3 Distributions and tax credits - general (ss. 136-139)
Repealed	136. Tax credit for certain recipients of distributions.
In force	137. Disallowance of reliefs in respect of bonus issues.
In force	138. Treatment of dividends on certain preference shares.
Repealed	139. Dividends and other distributions at gross rate or of gross amount.
	Chapter 4 Distributions out of certain exempt profits or gains or out of certain relieved income (ss. 140-146)
In force	140. Distributions out of profits or gains from stallion fees, stud greyhound services fees and occupation of certain woodlands.
Ceased	141. Distributions out of income from patent royalties.
In force	142. Distributions out of profits of certain mines.
In force	143. Distributions out of profits from coal, gypsum and anhydrite mining operations.
In force	144. Distributions out of profits from trading within Shannon Airport.
Repealed	145. Distributions out of profits from export of certain goods.
Repealed	146. Provisions supplementary to section 145.
	Chapter 5 Distributions out of certain income of manufacturing companies (ss. 147-151)
Repealed	147. Distributions.
Repealed	148. Treatment of certain deductions in relation to relevant distributions.
Repealed	149. Dividends and other distributions at gross rate or of gross amount.
Repealed	150. Tax credit for recipients of certain distributions.
Repealed	151. Appeals.
	Chapter 6 Distributions - supplemental (ss. 152-155)
In force	152. Explanation of tax credit to be annexed to interest and dividend warrants.
In force	153. Distributions to certain non-residents.
In force	154. Attribution of distributions to accounting periods.
In force	155. Restriction of certain reliefs in respect of distributions out of certain exempt or relieved profits.
	Chapter 7 Franked investment income (ss. 156-158)
In force	156. Franked investment income and franked payments.
Deleted	157. Set-off of losses, etc. against franked investment income.
Deleted	158. Set-off of loss brought forward or terminal loss against franked investment income in the case of financial concerns.
	Chapter 8 Advance corporation tax (ss. 159-172)
Deleted	159. Liability for advance corporation tax.
Deleted	160. Set-off of advance corporation tax.
Deleted	161. Rectification of excessive set-off of advance corporation tax.
Deleted	162. Calculation of advance corporation tax where company receives distributions.
Deleted	163. Tax credit recovered from company.
Deleted	164. Restrictions as to payment of tax credit.
Repealed	165. Group dividends.
Deleted	166. Surrender of advance corporation tax.
Deleted	167. Change of ownership of company: calculation and treatment of advance corporation tax.
Repealed	168. Distributions to certain non-resident companies.
Repealed	169. Non-distributing investment companies.
Repealed	170. Interest in respect of certain securities.
Repealed	171. Returns, payment and collection of advance corporation tax.
Repealed	172. Application of Corporation Tax Acts.
	Chapter 8A Dividend withholding tax (ss. 172A-172M)
In force	172A. Interpretation.
In force	172B. Dividend withholding tax on relevant distributions.
In force	172BA. Obligation on certain persons to obtain tax reference numbers of persons beneficially entitled to relevant distributions.
In force	172C. Exemption from dividend withholding tax for certain persons.
In force	172D. Exemption from dividend withholding tax for certain non-resident persons.
In force	172E. Qualifying intermediaries.
In force	172F. Obligations of qualifying intermediary in relation to relevant distributions.
In force	172FA. Recognised qualifying intermediaries.
In force	172G. Authorised withholding agent.
In force	172H. Obligations of authorised withholding agent in relation to relevant distributions.
In force	172I. Statement to be given to recipients of relevant distributions.
In force	172J. Credit for, or repayment of, dividend withholding tax borne.
In force	172K. Returns, payment and collection of dividend withholding tax.
In force	172L. Reporting of distributions made under stapled stock arrangements.
In force	172LA. Deduction of dividend withholding tax on settlement of market claims.
In force	172M. Delegation of powers and functions of Revenue Commissioners.
	Chapter 9 Taxation of acquisition by a company of its own shares (ss. 173-186)
In force	173. Interpretation (Chapter 9).
In force	174. Taxation of dealer's receipts on purchase of shares by issuing company or by its subsidiary.
In force	175. Purchase of own shares by quoted company.
In force	176. Purchase of unquoted shares by issuing company or its subsidiary.
In force	176A. Purchase of own shares - supplementary.
In force	177. Conditions as to residence and period of ownership.
In force	178. Conditions as to reduction of vendor's interest as shareholder.
In force	179. Conditions applicable where purchasing company is member of a group.
In force	180. Additional conditions.
In force	181. Relaxation of conditions in certain cases.
In force	182. Returns.
In force	183. Information.
In force	184. Treasury shares.
In force	185. Associated persons.
In force	186. Connected persons.
	Part 7 Income Tax and Corporation Tax Exemptions (ss. 187-236)
	Chapter 1 Income tax (ss. 187-216F)
Ceased	187. Exemption from income tax and associated marginal relief.
In force	188. Age exemption and associated marginal relief.
In force	189. Payments in respect of personal injuries.
In force	189A. Special trusts for permanently incapacitated individuals.
In force	189B. Exemption in respect of periodic payments for personal injuries.
In force	190. Certain payments made by the Haemophilia HIV Trust.
In force	191. Taxation treatment of Hepatitis C compensation payments.
In force	192. Payments in respect of thalidomide children.
In force	192A. Exemption in respect of certain payments under employment law.
Deleted	192B. Foster care payments etc.
In force	192BA. Exemption of certain payments made or authorised by Child and Family Agency.
In force	192C. Exemption in respect of payments of State support.
In force	192D. Exemption in respect of fuel grant.
In force	192E. Exemption in respect of water conservation grant.
In force	192F. Exemption in respect of certain education-related payments.
In force	192G. Exemption in respect of training allowance payments.
In force	192H. Exemption in respect of Mobility Allowance.
In force	192I. Exemption in respect of Pandemic Placement Grant.
In force	192J. Exemption in respect of electricity costs emergency benefit payment.
In force	192JA. Exemption in respect of payments under Electricity Costs Emergency Benefit Scheme II.
In force	192JB. Exemption in respect of electricity costs emergency benefit payment and submeter support scheme payment.
In force	192JC. Exemption in respect of payments under Electricity Costs Emergency Benefit Scheme IV and Submeter Support Scheme II.
In force	192K. Exemption in respect of Pandemic Special Recognition Payment.
In force	192L. Exemption in respect of incorrect birth registration payment.
In force	192M. Exemption in respect of payments under Covid-19 Death in Service Ex-Gratia Scheme for Health Care Workers.
In force	192N. Exemption of payments in relation to Ex-Gratia Scheme for Community Employment Scheme Supervisors and Assistant Supervisors.
In force	192O. Exemption in respect of Clinical Placement Allowance.
In force	192P. Exemption in respect of allowance for maternity-related administrative support.
Draft	Draft 192Q. Exemption in respect of State contribution under automatic enrolment retirement savings system
In force	193. Income from scholarships.
In force	194. Child benefit.
In force	194A. Early childcare supplement.
In force	194AA. Exemption of certain childcare support payments.
In force	194B. Back to work family dividend.
In force	195. Exemption of certain earnings of writers, composers and artists.
In force	195A. Exemption in respect of certain expense payments.
In force	195B. Exemption in respect of certain expense payments for relevant directors.
In force	195C. Exemption in respect of certain expenses of State Examinations Commission examiners.
In force	195D. Exemption in respect of certain expense payments for resident relevant directors.
Draft	Draft 195E. Exemption in respect of certain expenses of members of Disabled Drivers Medical Board of Appeal
In force	196. Expenses of members of judiciary.
In force	196A. State employees: foreign service allowances.
In force	196B. Employees of certain agencies: foreign service allowances.
In force	197. Bonus or interest paid under instalment savings schemes.
In force	198. Certain interest not to be chargeable.
In force	199. Interest on certain securities.
In force	200. Certain foreign pensions.
In force	200A. Lump sums from foreign pension arrangements.
In force	201. Exemptions and reliefs in respect of tax under section 123.
In force	202. Relief for agreed pay restructuring.
In force	203. Payments in respect of redundancy.
In force	204. Military and other pensions, gratuities and allowances.
In force	204A. Exemption in respect of annual allowance for reserve members of the Garda Síochána.
In force	204B. Exemption in respect of compensation for certain living donors.
In force	205. Veterans of War of Independence.
In force	205A. Magdalen Laundry Payments.
In force	205B. Payments under Mother and Baby Institutions Payment Scheme Act 2023.
Draft	Draft 205C. Exemption in respect of CervicalCheck payments
Draft	Draft 205D. Exemption in respect of Stardust ex-gratia payments
In force	206. Income from investments under Social Welfare (Consolidation) Act, 1993.
In force	207. Rents of properties belonging to hospitals and other charities.
In force	207A. Charities Regulatory Authority and Common Investment Fund.
In force	208. Lands owned and occupied, and trades carried on by, charities.
In force	208A. Provisions relating to charities and donations to approved bodies.
In force	208B. Charities - miscellaneous.
In force	209. Bodies for the promotion of Universal Declaration of Human Rights and the implementation of European Convention for the Protection of Human Rights and Fundamental Freedoms.
In force	210. The Great Book of Ireland Trust.
In force	211. Friendly societies.
Repealed	212. Credit unions.
In force	213. Trade unions.
In force	214. Local authorities, etc.
In force	215. Certain profits of agricultural societies.
In force	216. Profits from lotteries.
In force	216A. Rent-a-room relief.
In force	216B. Payments under Scéim na bhFoghlaimeoirí Gaeilge.
In force	216C. Childcare services relief.
In force	216D. Certain profits of micro-generation of electricity.
In force	216E. Payments under Part 2 of the Civil Law (Miscellaneous Provisions) Act 2022.
In force	216F. Exemption of certain profits arising from production, maintenance and repair of certain musical instruments.
	Chapter 2 Corporation tax (ss. 217-222)
In force	217. Certain income of Nítrigin Éireann Teoranta.
In force	218. Certain income of Housing Finance Agency plc.
In force	218A. Certain income of Motor Insurers' Bureau of Ireland.
In force	219. Income of body designated under Irish Takeover Panel Act, 1997.
In force	219A. Income of credit unions.
In force	219B. Income of Investor Compensation Company Ltd.
In force	220. Profits of certain bodies corporate.
In force	221. Certain payments to National Co-operative Farm Relief Services Ltd and certain payments made to its members.
In force	222. Certain dividends from a non-resident subsidiary.
	Chapter 3 Income tax and corporation tax (ss. 223-236)
In force	223. Small enterprise grants.
In force	224. Grants to medium and large industrial undertakings.
In force	225. Employment grants.
In force	226. Certain employment grants and recruitment subsidies.
In force	227. Certain income arising to specified non-commercial state-sponsored bodies.
In force	228. Income arising to designated bodies under the Securitisation (Proceeds of Certain Mortgages) Act, 1995.
In force	229. Harbour authorities and port companies.
In force	229A. Shannon Commercial Enterprises Ltd.
In force	230. National Treasury Management Agency.
Repealed	230A. National Pensions Reserve Fund Commission.
In force	230AA. NAMA profits exempt from corporation tax.
Repealed	230AB. National Development Finance Agency.
In force	230AC. Tax exemptions.
In force	231. Profits or gains from stallion fees.
In force	232. Profits from occupation of certain woodlands.
In force	233. Stud greyhound service fees.
Ceased	234. Certain income derived from patent royalties.
In force	235. Bodies established for promotion of athletic or amateur games or sports.
Draft	Draft 235A.
Ceased	236. Loan of certain art objects.
	Part 8 Annual Payments, Charges and Interest (ss. 237-267M)
	Chapter 1 Annual payments (ss. 237-242A)
In force	237. Annual payments payable wholly out of taxed income.
In force	238. Annual payments not payable out of taxed income.
In force	239. Income tax on payments by resident companies.
In force	240. Provisions as to tax under section 239.
In force	241. Income tax on payments by non-resident companies.
In force	242. Annual payments for non-taxable consideration.
In force	242A. Tax treatment of certain royalties.
	Chapter 2 Charges on income for corporation tax purposes (ss. 243-243B)
In force	243. Allowance of charges on income.
In force	243A. Restriction of relevant charges on income.
In force	243B. Relief for certain charges on income on a value basis.
	Chapter 3 Principal provisions relating to the payment of interest (ss. 244-255)
In force	244. Relief for interest paid on certain home loans.
In force	244A. Application of section 244 (relief for interest paid on certain home loans) of Principal Act.
In force	245. Relief for certain bridging loans.
In force	246. Interest payments by companies and to non-residents.
In force	246A. Interest in respect of wholesale debt instruments.
In force	247. Relief to companies on loans applied in acquiring interest in other companies.
In force	248. Relief to individuals on loans applied in acquiring interest in companies.
In force	248A. Restriction of relief in respect of loans applied in acquiring interest in companies and partnerships.
In force	249. Rules relating to recovery of capital and replacement loans.
In force	250. Extension of relief under section 248 to certain individuals in relation to loans applied in acquiring interest in certain companies.
In force	250A. Restriction of relief to individuals in respect of loans applied in acquiring interest in companies.
In force	251. Restriction of relief to individuals on loans applied in acquiring shares in companies where a claim for "BES relief" or "film relief" is made in respect of amount subscribed for shares.
In force	252. Restriction of relief to individuals on loans applied in acquiring interest in companies which become quoted companies.
In force	253. Relief to individuals on loans applied in acquiring interest in partnerships.
In force	254. Interest on borrowings to replace capital withdrawn in certain circumstances from a business.
In force	255. Arrangements for payment of interest less tax or of fixed net amount.
	Chapter 4 Interest payments by certain deposit takers (ss. 256-267)
In force	256. Interpretation (Chapter 4).
In force	257. Deduction of tax from relevant interest.
In force	258. Returns and collection of appropriate tax.
In force	259. Alternative amount on account of appropriate tax.
In force	260. Provisions supplemental to sections 258 and 259.
In force	261. Taxation of relevant interest, etc.
In force	261A. Taxation of interest on special term accounts.
In force	261B. Taxation of specified interest.
In force	262. Statement furnished by relevant deposit taker.
In force	263. Declarations relating to deposits of non-residents.
In force	263A. Declarations to a relevant deposit taker relating to deposits of certain persons.
In force	263B. Declarations to the Revenue Commissioners relating to deposits of certain persons.
In force	263C. Notifications by the Revenue Commissioners relating to deposits of certain persons.
In force	263D. Declarations to the Revenue Commissioners in relation to relevant amounts.
In force	263E. Notification by the Revenue Commissioners relating to deposits of relevant amounts.
In force	263F. Declarations relating to deposits made by a PEPP provider held for a PEPP.
In force	264. Conditions and declarations relating to special savings accounts.
In force	264A. Conditions and declarations relating to special term accounts.
In force	264B. Returns of special term accounts by relevant deposit takers.
In force	265. Deposits of companies and pensions schemes.
In force	265A. Deposits of certain persons.
In force	266. Deposits of charities.
In force	266A. Repayments of appropriate tax to first-time purchasers.
In force	267. Repayment of appropriate tax in certain cases.
	Chapter 5 Dividend Payments by Credit Unions (ss. 267A-267F)
In force	267A. Interpretation (Chapter 5).
In force	267AA. Taxation of dividends on regular share accounts.
In force	267B. Election to open a special share account or a special term share account.
In force	267C. Taxation of dividends on special term share accounts.
In force	267D. Conditions and declarations relating to special term share accounts.
In force	267E. Returns of special term share accounts by credit unions.
In force	267F. Supplementary provisions (Chapter 5).
	Chapter 6 Implementation of Council Directive 2003/49/EC of 3 June 2003 on a common system of taxation applicable to interest and royalty payments made between associated companies of different Member States (ss. 267G-267L)
In force	267G. Interpretation (Chapter 6).
In force	267H. Application (Chapter 6).
In force	267I. Exemptions from tax and withholding tax.
In force	267J. Credit for foreign tax.
In force	267K. Miscellaneous.
In force	267L. Application of this Chapter to certain payments made to companies in Switzerland.
	Chapter 7 Certain interest from sources outside the State (s. 267M)
In force	267M. Tax rate applicable to certain deposit interest received by individuals.
	Part 8A Specified Financial Transactions (ss. 267N-267V)
	Chapter 1 Interpretation (s. 267N)
In force	267N. Interpretation.
	Chapter 2 Credit Return (ss. 267O-267P)
In force	267O. Treatment of credit return.
In force	267P. Treatment of credit transaction.
	Chapter 3 Deposit Return (s. 267Q)
In force	267Q. Treatment of deposit return.
	Chapter 4 Investment Certificates and Returns (ss. 267R-267S)
In force	267R. Treatment of investment return.
In force	267S. Treatment of certificate owner.
	Chapter 5 Reporting (ss. 267T)
In force	267T. Reporting.
	Chapter 6 Application (ss. 267U-267V)
In force	267U. Application.
In force	267V. Transactions to avoid tax.
	Part 9 Principal Provisions Relating to Relief for Capital Expenditure (ss. 268-321)
	Chapter 1 Industrial buildings or structures: industrial building allowances, writing-down allowances, balancing allowances and balancing charges (ss. 268-282)
In force	⚠ 268. Meaning of "industrial building or structure".
In force	269. Meaning of "the relevant interest".
In force	270. Meaning of "expenditure on construction of building or structure".
In force	271. Industrial building allowances.
In force	⚠ 272. Writing-down allowances.
In force	273. Acceleration of writing-down allowances in respect of certain expenditure on certain industrial buildings or structures.
In force	⚠ 274. Balancing allowances and balancing charges.
In force	275. Restriction of balancing allowances on sale of industrial building or structure.
In force	276. Application of sections 272 and 274 in relation to capital expenditure on refurbishment.
In force	277. Writing off of expenditure and meaning of "residue of expenditure".
In force	278. Manner of making allowances and charges.
In force	279. Purchases of certain buildings or structures.
In force	280. Temporary disuse of building or structure.
In force	281. Special provisions in regard to leases.
In force	282. Supplementary provisions (Chapter 1).
	Chapter 2 Machinery or plant: initial allowances, wear and tear allowances, balancing allowances and balancing charges (ss. 283-301)
In force	283. Initial allowances.
In force	284. Wear and tear allowances.
In force	285. Acceleration of wear and tear allowances.
In force	285A. Acceleration of wear and tear allowances for certain energy-efficient equipment.
In force	285B. Acceleration of wear and tear allowances for childcare and fitness centre equipment.
In force	285C. Acceleration of wear and tear allowances for gas vehicles and refuelling equipment.
In force	285D. Acceleration of wear and tear allowances for farm safety equipment.
In force	286. Increased wear and tear allowances for taxis and cars for short-term hire.
In force	286A. Wear and tear allowances for licences for public hire vehicles.
In force	287. Wear and tear allowances deemed to have been made in certain cases.
In force	⚠ 288. Balancing allowances and balancing charges.
In force	289. Calculation of balancing allowances and balancing charges in certain cases.
In force	290. Option in case of replacement.
In force	291. Computer software.
In force	291A. Intangible assets.
In force	292. Meaning of "amount still unallowed".
In force	293. Application to partnerships.
In force	294. Machinery or plant used partly for non-trading purposes.
In force	295. Option in case of succession under will or intestacy.
In force	296. Balancing allowances and balancing charges: wear and tear allowances deemed to have been made in certain cases.
In force	297. Subsidies towards wear and tear.
In force	298. Allowances to lessors.
In force	299. Allowances to lessees.
In force	300. Manner of making allowances and charges.
In force	301. Application to professions, employments and offices.
	Chapter 3 Dredging: initial allowances and annual allowances (ss. 302-303)
In force	302. Interpretation (Chapter 3).
In force	303. Allowances for expenditure on dredging.
	Chapter 4 Miscellaneous and general (ss. 304-321)
In force	304. Income tax: allowances and charges in taxing a trade, etc.
In force	305. Income tax: manner of granting, and effect of, allowances made by means of discharge or repayment of tax.
In force	306. Meaning of basis period.
In force	307. Corporation tax: allowances and charges in taxing a trade.
In force	308. Corporation tax: manner of granting, and effect of, allowances made by means of discharge or repayment of tax.
In force	308A. Assets transferred in course of scheme of reconstruction or amalgamation.
In force	309. Companies not resident in the State.
In force	310. Allowances in respect of certain contributions to capital expenditure of local authorities.
In force	311. Apportionment of consideration and exchanges and surrenders of leasehold interests.
In force	312. Special provisions as to certain sales.
In force	313. Effect, in certain cases, of succession to trade, etc.
In force	314. Procedure on apportionment.
In force	315. Property used for purposes of "exempted trading operations".
In force	316. Interpretation of certain references to expenditure and time when expenditure is incurred.
In force	317. Treatment of grants.
In force	318. Meaning of "sale, insurance, salvage or compensation moneys".
In force	319. Adjustment of allowances by reference to value-added tax.
In force	320. Other interpretation (Part 9).
In force	321. Provisions of general application in relation to the making of allowances and charges.
	Part 10 Income Tax and Corporation Tax: Reliefs for Renewal and Improvement of Certain Urban Areas, Certain Resort Areas and Certain Islands (ss. 322-372AAC)
	Chapter 1 Custom House Docks Area (ss. 322-329)
In force	322. Interpretation (Chapter 1).
In force	323. Capital allowances in relation to construction of certain commercial premises.
In force	324. Double rent allowance in respect of rent paid for certain business premises.
Repealed	325. Rented residential accommodation: deduction for certain expenditure on construction.
Repealed	326. Rented residential accommodation: deduction for certain expenditure on conversion.
Repealed	327. Rented residential accommodation: deduction for certain expenditure on refurbishment.
Repealed	328. Residential accommodation: allowance to owner-occupiers in respect of certain expenditure on construction or refurbishment.
Repealed	329. Provisions supplementary to sections 325 to 328.
	Chapter 2 Temple Bar Area (ss. 330-338)
In force	330. Interpretation (Chapter 2).
In force	331. Accelerated capital allowances in relation to construction or refurbishment of certain industrial buildings or structures.
In force	332. Capital allowances in relation to construction or refurbishment of certain commercial premises.
In force	333. Double rent allowance in respect of rent paid for certain business premises.
Repealed	334. Rented residential accommodation: deduction for certain expenditure on construction.
Repealed	335. Rented residential accommodation: deduction for certain expenditure on conversion.
Repealed	336. Rented residential accommodation: deduction for certain expenditure on refurbishment.
Repealed	337. Residential accommodation: allowance to owner-occupiers in respect of certain expenditure on construction or refurbishment.
Repealed	338. Provisions supplementary to sections 334 to 337.
	Chapter 3 Designated areas, designated streets, enterprise areas and multi-storey car parks in certain urban areas (ss. 339-350A)
In force	339. Interpretation (Chapter 3).
In force	340. Designated areas, designated streets and enterprise areas.
In force	341. Accelerated capital allowances in relation to construction or refurbishment of certain industrial buildings or structures.
In force	342. Capital allowances in relation to construction or refurbishment of certain commercial premises.
In force	⚠ 343. Capital allowances in relation to construction or refurbishment of certain buildings or structures in enterprise areas.
In force	344. Capital allowances in relation to construction or refurbishment of certain multi-storey car parks.
In force	345. Double rent allowance in respect of rent paid for certain business premises.
Repealed	346. Rented residential accommodation: deduction for certain expenditure on construction.
Repealed	347. Rented residential accommodation: deduction for certain expenditure on conversion.
Repealed	348. Rented residential accommodation: deduction for certain expenditure on refurbishment.
Repealed	349. Residential accommodation: allowance to owner-occupiers in respect of certain expenditure on construction or refurbishment.
Repealed	350. Provisions supplementary to sections 346 to 349.
In force	350A. Provision against double relief.
	Chapter 4 Qualifying resort areas (ss. 351-359)
In force	351. Interpretation (Chapter 4).
In force	352. Accelerated capital allowances in relation to construction or refurbishment of certain industrial buildings or structures.
In force	353. Capital allowances in relation to construction or refurbishment of certain commercial premises.
In force	354. Double rent allowance in respect of rent paid for certain business premises.
In force	355. Disclaimer of capital allowances on holiday cottages, holiday apartments, etc.
Repealed	356. Rented residential accommodation: deduction for certain expenditure on construction.
Repealed	357. Rented residential accommodation: deduction for certain expenditure on conversion.
Repealed	358. Rented residential accommodation: deduction for certain expenditure on refurbishment.
Repealed	359. Provisions supplementary to sections 356 to 358.
	Chapter 5 Designated islands (ss. 360-365)
Repealed	360. Interpretation (Chapter 5).
Repealed	361. Rented residential accommodation: deduction for certain expenditure on construction.
Repealed	362. Rented residential accommodation: deduction for certain expenditure on conversion.
Repealed	363. Rented residential accommodation: deduction for certain expenditure on refurbishment.
Repealed	364. Residential accommodation: allowance to owner-occupiers in respect of certain expenditure on construction or refurbishment.
Repealed	365. Provisions supplementary to sections 360 to 364.
	Chapter 6 Dublin Docklands Area (ss. 366-372)
Repealed	366. Interpretation (Chapter 6).
Repealed	367. Qualifying areas.
Repealed	368. Accelerated capital allowances in relation to construction or refurbishment of certain industrial buildings or structures.
Repealed	369. Capital allowances in relation to construction or refurbishment of certain commercial premises.
Repealed	370. Double rent allowance in respect of rent paid for certain business premises.
Repealed	371. Residential accommodation: allowance to owner-occupiers in respect of certain expenditure on construction or refurbishment.
Repealed	372. Provisions supplementary to section 371.
	Chapter 7 Qualifying areas (ss. 372A-372K)
In force	372A. Interpretation and application (Chapter 7).
In force	372B. Qualifying areas.
In force	372BA. Qualifying streets.
In force	372C. Accelerated capital allowances in relation to construction or refurbishment of certain industrial buildings or structures.
In force	372D. Capital allowances in relation to construction or refurbishment of certain commercial premises.
Repealed	372E. Double rent allowance in respect of rent paid for certain business premises.
Repealed	372F. Rented residential accommodation: deduction for certain expenditure on construction.
Repealed	372G. Rented residential accommodation: deduction for certain expenditure on conversion.
Repealed	372H. Rented residential accommodation: deduction for certain expenditure on refurbishment.
Repealed	372I. Residential accommodation: allowance to owner-occupiers in respect of certain expenditure on construction or refurbishment.
Repealed	372J. Provisions supplementary to sections 372F to 372I.
In force	372K. Non-application of relief in certain cases and provision against double relief.
	Chapter 8 Qualifying rural areas (ss. 372L-372T)
In force	372L. Interpretation (Chapter 8).
In force	372M. Accelerated capital allowances in relation to construction or refurbishment of certain industrial buildings or structures.
In force	372N.Capital allowances in relation to construction or refurbishment of certain commercial buildings or structures.
Repealed	372O. Double rent allowance in respect of rent paid for certain business premises.
Repealed	372P. Rented residential accommodation: deduction for certain expenditure on construction.
Repealed	372Q. Rented residential accommodation: deduction for certain expenditure on conversion.
Repealed	372R. Rented residential accommodation: deduction for certain expenditure on refurbishment.
Repealed	372RA. Residential accommodation: allowance to owner-occupiers in respect of certain expenditure on construction or refurbishment.
Repealed	372S. Provisions supplementary to sections 372P to 372R.
In force	372T. Non-application of relief in certain cases and provision against double relief.
	Chapter 9 Qualifying rural areas (ss. 372U-372Z)
In force	372U. Interpretation (Chapter 9).
In force	372V. Capital allowances in relation to construction or refurbishment of certain park and ride facilities.
In force	372W. Capital allowances in relation to construction or refurbishment of certain commercial premises.
Repealed	372X. Rented residential accommodation: deduction for certain expenditure on construction.
Repealed	372Y. Residential accommodation: allowance to owner-occupiers in respect of certain expenditure on construction.
Repealed	372Z. Provisions supplementary to sections 372X and 372Y.
	Chapter 10 Designated areas of certain towns (ss. 372AA-372AJ)
In force	372AA. Interpretation and application (Chapter 10).
In force	372AB. Qualifying areas.
In force	372AC. Accelerated capital allowances in relation to construction or refurbishment of certain industrial buildings or structures.
In force	372AD. Capital allowances in relation to construction or refurbishment of certain commercial premises.
Repealed	372AE. Rented residential accommodation: deduction for certain expenditure on construction.
Repealed	372AF. Rented residential accommodation: deduction for certain expenditure on conversion.
Repealed	372AG. Rented residential accommodation: deduction for certain expenditure on refurbishment.
Repealed	372AH. Residential accommodation allowance to owner-occupiers in respect of certain expenditure on construction or refurbishment.
Repealed	372AI. Provisions supplementary to sections 372AE to 372AH.
In force	372AJ. Non-application of relief in certain cases and provision against double relief.
	Chapter 11 Reliefs for lessors and owner-occupiers in respect of expenditure incurred on the provision of certain residential accommodation (ss. 372AK-372AV)
In force	372AK. Interpretation (Chapter 11).
In force	372AL. Qualifying period.
In force	372AM. Grant of certain certificates and guidelines, qualifying and special qualifying premises.
In force	372AN. Eligible expenditure: lessors.
In force	372AO. Qualifying lease.
In force	372AP. Relief for lessors.
In force	372AQ. Qualifying expenditure: owner-occupiers.
In force	372AR. Relief for owner-occupiers.
In force	372AS. Determination of expenditure incurred in qualifying period, and date expenditure treated as incurred for relief purposes.
Deleted	372AT. Appeals.
In force	372AU. Saver for relief due, and for clawback of relief given under, old schemes.
In force	372AV. Continuity.
	Chapter 12 Mid-Shannon Corridor Tourism Infrastructure Investment Scheme (372AW-372AZ)
In force	⚠ 372AW. Interpretation, applications for approval and certification.
In force	372AX. Accelerated capital allowances in relation to the construction or refurbishment of certain registered holiday camps.
In force	372AY. Capital allowances in relation to the construction or refurbishment of certain tourism infrastructure facilities.
In force	372AZ. Restrictions on relief, non-application of relief in certain cases and provision against double relief.
	Chapter 13 Living City Initiative (ss. 372AAA-372AAD)
In force	372AAA. Interpretation (Chapter 13).
In force	372AAB. Residential accommodation: allowance to owner-occupiers in respect of qualifying expenditure incurred on the conversion and refurbishment of Georgian houses.
In force	372AAC. Capital allowances in relation to conversion or refurbishment of certain commercial premises.
In force	372AAD. Residential accommodation: capital allowances to lessors in respect of eligible expenditure incurred on the conversion and refurbishment of relevant houses.
	Part 11 Capital Allowances and Expenses for Certain Road Vehicles (ss. 373-380)
In force	373. Interpretation (Part 11).
In force	374. Capital allowances for cars costing over certain amount.
In force	375. Limit on renewals allowance for cars.
Deleted	376. Restriction of deduction in respect of running expenses of cars.
In force	377. Limit on deductions, etc. for hiring cars.
In force	378. Cars: provisions as to hire-purchase, etc.
In force	379. Cars: provisions where hirer becomes owner.
In force	380. Provisions supplementary to sections 374 to 379.
	Part 11A Income Tax and Corporation Tax: Deduction for Expenditure on Construction, Conversion and Refurbishment of Certain Residential Accommodation for Certain Students (ss. 380A-380F)
Repealed	380A. Interpretation (Part 11A).
Repealed	380B. Rented residential accommodation: deduction for certain expenditure on construction.
Repealed	380C. Rented residential accommodation: deduction for certain expenditure on conversion.
Repealed	380D. Rented residential accommodation: deduction for certain expenditure on refurbishment.
Repealed	380E. Provisions supplementary to sections 380B to 380D.
Repealed	380F. Provision against double relief.
	Part 11B Income Tax and Corporation Tax: Deduction for Expenditure on Refurbishment of Certain Residential Accommodation (ss. 380G-380J)
Repealed	380G. Interpretation (Part 11B).
Repealed	380H. Rented residential accommodation: deduction for certain expenditure on refurbishment.
Repealed	380I. Provisions supplementary to section 380H.
Repealed	380J. Provision against double relief.
	Part 11C Emissions-based Limits on Capital Allowances and Expenses for Certain Road Vehicles (ss. 380K-380P)
In force	380K. Interpretation and general (Part 11C).
In force	380L. Emissions-based limits for certain cars.
In force	380M. Limit on deductions, etc. for hiring cars.
In force	380N. Cars: provisions as to hire-purchase, etc.
In force	380O. Cars: provisions where hirer becomes owner.
In force	380P. Provisions supplementary to sections 380L to 380O.
	Part 11D Income Tax and Corporation Tax: Reliefs for the Removal and Relocation of Certain Industrial Facilities (ss. 380Q-380X)
Not yet in force	⚠ 380Q. Interpretation (Part 11D).
Not yet in force	⚠ 380R. Relocation allowance.
Not yet in force	⚠ 380S. Additional allowance for relocation expenditure.
Not yet in force	⚠ 380T. Allowance for machinery or plant.
Not yet in force	⚠ 380U. Allowances in respect of certain buildings.
Not yet in force	⚠ 380V. Improvement.
Not yet in force	⚠ 380W. Supplementary provisions.
Not yet in force	⚠ 380X. Restrictions on relief - non-application of relief in certain cases.
	Part 12 Principal Provisions Relating to Loss Relief, Treatment of Certain Losses and Capital Allowances, and Group Relief (ss. 381-429)
	Chapter 1 Income tax: loss relief (ss. 381-390)
In force	381. Right to repayment of tax by reference to losses.
In force	381A. Restriction of loss relief in certain cases.
In force	381B. Restriction of loss relief - passive trades.
In force	381C. Restriction of loss relief - anti-avoidance.
In force	382. Right to carry forward losses to future years.
In force	383. Relief under Case IV for losses.
In force	384. Relief under Case V for losses.
In force	385. Terminal loss.
In force	386. Determination of terminal loss.
In force	387. Calculation of amount of profits or gains for purposes of terminal loss.
In force	388. Meaning of "permanently discontinued" for purposes of terminal loss.
In force	389. Determination of claim for terminal loss.
In force	390. Amount of assessment made under section 238 to be allowed as a loss for certain purposes.
	Chapter 2 Income tax: loss relief - treatment of capital allowances (ss. 391-395)
In force	391. Interpretation (Chapter 2).
In force	392. Option to treat capital allowances as creating or augmenting a loss.
In force	393. Extent to which capital allowances to be taken into account for purposes of section 392.
In force	394. Effect of giving relief under section 381 by reference to capital allowances.
In force	395. Relief affected by subsequent changes of law, etc.
	Chapter 2A Income tax: Covid-19 loss relief (ss. 395A-395C)
In force	395A. Right to carry-back losses sustained between 1 January 2020 and 31 December 2020.
In force	395B. Interim claim for carry-back of relevant losses and relevant allowances.
In force	395C. Limitation of relief for relevant losses and allowances.
	Chapter 3 Corporation tax: loss relief (ss. 396-401)
In force	396. Relief for trading losses other than terminal losses.
In force	396A. Relief for relevant trading losses.
In force	396B. Relief for certain trading losses on a value basis.
In force	396C. Relief from Corporation Tax for losses of participating institutions.
In force	396D. Accelerated loss relief for certain accounting periods.
In force	397. Relief for terminal loss in a trade.
In force	398. Computation of losses attributable to exemption of income from certain securities.
In force	399. Losses in transactions from which income would be chargeable under Case IV or V of Schedule D.
In force	400. Company reconstructions without change of ownership.
In force	401. Change in ownership of company: disallowance of trading losses.
	Chapter 4 Income tax and corporation tax: treatment of certain losses and certain capital allowances (ss. 402-409E)
In force	402. Foreign currency: tax treatment of capital allowances and trading losses of a company.
In force	403. Restriction on use of capital allowances for certain leased assets.
In force	404. Restriction on use of capital allowances for certain leased machinery or plant.
In force	405. Restriction on use of capital allowances on holiday cottages.
In force	406. Restriction on use of capital allowances on fixtures and fittings for furnished residential accommodation.
In force	407. Restriction on use of losses and capital allowances for qualifying shipping trade.
In force	408. Restriction on tax incentives on property investment.
In force	409. Capital allowances: room ownership schemes.
In force	409A. Income tax: restriction on use of capital allowances on certain industrial buildings and other premises.
In force	409B. Income tax: restriction on use of capital allowances on certain hotels, etc.
In force	409C. Income tax: restriction on use of losses on approved buildings.
In force	409D. Restriction of reliefs where individual is not actively participating in certain trades.
In force	409E. Income tax: ring-fence on use of certain capital allowances on certain industrial buildings and other premises.
	Chapter 4A Limits on certain losses (ss. 409F-409H)
In force	409F. Interpretation and general (Chapter 4A).
In force	409G. Termination of capital allowances.
Deleted	409H. Restriction on use of capital allowances.
	Chapter 5 Group relief (ss. 410-429)
In force	410. Group payments.
In force	411. Surrender of relief between members of groups and consortia.
In force	412. Qualification for entitlement to group relief.
In force	413. Profits or assets available for distribution.
In force	414. Meaning of "the profit distribution".
In force	415. Meaning of "the notional winding up".
In force	416. Limited right to profits or assets.
In force	417. Diminished share of profits or assets.
In force	418. Beneficial percentage.
In force	419. The relevant accounting period, etc.
In force	420. Losses, etc. which may be surrendered by means of group relief.
In force	420A. Group relief: relevant losses and charges.
In force	420B. Group relief: Relief for certain losses on a value basis.
In force	420C. Group relief: relief for certain losses of non-resident companies.
In force	421. Relation of group relief to other relief.
In force	422. Corresponding accounting periods.
In force	423. Company joining or leaving group or consortium.
In force	424. Effect of arrangements for transfer of company to another group, etc.
In force	425. Leasing contracts: effect on claims for losses of company reconstructions.
In force	426. Partnerships involving companies: effect of arrangements for transferring relief.
In force	427. Information as to arrangements for transferring relief, etc.
In force	428. Exclusion of double allowances, etc.
In force	429. Claims and adjustments.
	Part 13 Close Companies (ss. 430-441)
	Chapter 1 Interpretation and general (ss. 430-435)
In force	430. Meaning of "close company".
In force	431. Certain companies with quoted shares not to be close companies.
In force	432. Meaning of "associated company" and "control".
In force	433. Meaning of "participator", "associate", "director" and "loan creditor".
In force	434. Distributions to be taken into account and meaning of "distributable income", "investment income", "estate income", etc.
In force	435. Information.
	Chapter 2 Additional matters to be treated as distributions, charges to tax in respect of certain loans and surcharges on certain undistributed income (ss. 436-441)
In force	436. Certain expenses for participators and associates.
In force	436A. Certain settlements made by close companies.
In force	437. Interest paid to directors and directors' associates.
In force	438. Loans to participators, etc.
In force	438A. Extension of section 438 to loans by companies controlled by close companies.
In force	439. Effect of release, etc. of debt in respect of loan under section 438.
In force	440. Surcharge on undistributed investment and estate income.
In force	441. Surcharge on undistributed income of service companies.
	Part 14 Taxation of Companies Engaged in Manufacturing Trades, Certain Trading Operations Carried on in Shannon Airport and Certain Trading Operations Carried on in the Custom House Docks Area (ss. 442-457)
	Chapter 1 Interpretation and general (ss. 442-447)
Deleted	442. Interpretation (Part 14).
Deleted	443. Meaning of "goods".
Deleted	444. Exclusion of mining and construction operations.
Deleted	445. Certain trading operations carried on in Shannon Airport.
Deleted	446. Certain trading operations carried on in Custom House Docks Area.
Deleted	447. Appeals.
	Chapter 2 Principal provisions (ss. 448-457)
Deleted	448. Relief from corporation tax.
Deleted	449. Credit for foreign tax not otherwise credited.
Deleted	450. Double taxation relief.
Deleted	451. Treatment of income and gains of certain trading operations carried on in Custom House Docks Area from investments held outside the State.
In force	452. Application of section 130 to certain interest.
In force	452A. Application of section 130 of this Act to certain non-yearly interest.
Deleted	453. Transactions between associated persons.
Ceased	454. Restriction of certain charges on income.
Ceased	455. Restriction of certain losses.
Ceased	456. Restriction of group relief.
Deleted	457. Application of section 448 where profits are charged to corporation tax at the reduced rate.
	Part 15 Personal Allowances and Reliefs and Certain Other Income Tax and Corporation Tax Reliefs (ss. 458-487)
	Chapter 1 Personal allowances and reliefs (ss. 458-480C)
In force	458. Deductions allowed in ascertaining taxable income and provisions relating to reductions in tax.
In force	459. General provisions relating to allowances, deductions and reliefs.
In force	460. Rate of tax at which repayments are to be made.
In force	461. Basic personal tax credit.
In force	461A. Additional standard rated allowance for certain widowed persons.
In force	462. One-parent family tax credit.
Deleted	462A. Additional allowance for widowed parents and other single parents.
In force	462B. Single person child carer credit.
In force	463. Widowed parent tax credit.
In force	464. Age tax credit.
In force	465. Incapacitated child tax credit.
In force	466. Dependent relative tax credit.
In force	466A. Home carer tax credit.
In force	467. Employed person taking care of incapacitated individual.
In force	468. Blind person's tax credit.
In force	469. Relief for health expenses.
In force	470. Relief for insurance against expenses of illness.
Ceased	470A. Relief for premiums under qualifying long-term care policies.
In force	470B. Age-related relief for health insurance premiums.
In force	471. Relief for contributions to permanent health benefit schemes.
In force	472. Employee allowance.
Ceased	472A. Relief for the long-term unemployed.
In force	472AA. Relief for long-term unemployed starting a business.
In force	472AB. Earned income tax credit.
In force	472B. Seafarer allowance, etc.
In force	472BA. Fisher tax credit.
In force	472BB. Sea-going naval personnel credit.
Ceased	472C. Relief for trade union subscriptions.
In force	472D. Relief for key employees engaged in research and development activities.
In force	473. Allowance for rent paid by certain tenants.
In force	473A. Relief for fees paid for third level education, etc.
In force	473B. Rent tax credit.
In force	473C. Mortgage interest tax relief.
Repealed	474. Relief for fees paid to private colleges for full-time third level education.
Repealed	474A. Relief for fees paid to publicly funded colleges in the European Union for full-time third level education.
Repealed	475. Relief for fees paid for part-time third level education.
Repealed	475A. Relief for postgraduate fees.
In force	476. Relief for fees paid for training courses.
In force	477. Relief for service charges.
Repealed	477A. Relief for energy efficient works.
In force	477B. Home renovation incentive.
In force	477C. Help to Buy.
In force	478. Relief for payments made by certain persons in respect of alarm systems.
In force	478A. Stay and spend tax credit.
In force	479. Relief for new shares purchased on issue by employees.
In force	480. Relief for certain sums chargeable under Schedule E.
In force	480A. Relief on retirement for certain income of certain sportspersons.
In force	480B. Relief arising in special circumstances.
In force	480C. Residential premises rental income relief
	Chapter 2 Income tax and corporation tax: reliefs applicable to both (ss. 481-485B)
In force	481. Relief for investment in films.
In force	481A. Relief for investment in digital games.
In force	482. Relief for expenditure on significant buildings and gardens.
In force	483. Relief for certain gifts.
In force	484.Objectives of section 485, purposes for which its provisions are enacted and certain duty of Minister for Finance respecting those provisions' operation.
In force	485. Covid Restrictions Support Scheme.
In force	485A. Business Resumption Support Scheme.
Repealed	485A. Relief for gifts made to designated schools.
Repealed	485B. Relief for gifts to the Scientific and Technological Education (Investment) Fund.
	Chapter 2A Limitation on amount of certain reliefs used by certain high income individuals (ss. 485C-485G)
In force	485C. Interpretation (Chapter 2A).
In force	485D. Application (Chapter 2A).
In force	485E. Recalculation of taxable income for purposes of limiting reliefs.
In force	485F. Carry forward of excess relief.
In force	485FA. Adaptation of provisions relating to taxation of married persons.
In force	485FB. Requirement to provide estimates and information.
In force	485G. Miscellaneous (Chapter 2A).
	Chapter 3 Corporation tax reliefs (ss. 486-Draft 487A)
Repealed	486. Corporation tax: relief for gifts to First Step.
Repealed	486A. Corporate donations to eligible charities.
In force	486B. Relief for investment in renewable energy generation.
In force	486C. Relief from tax for certain start-up companies.
In force	487. Corporation tax: credit for bank levy.
Draft	Draft 487A.
	Part 16 Relief for Investment in Corporate Trades (ss. 488-508Z)
	Chapter 1 Interpretation (Part 16) (s. 488)
In force	488. Interpretation (Part 16).
	Chapter 2 Qualifying companies (ss. 489-492)
In force	489. Interpretation (Chapter 2)
In force	490. Qualifying companies
In force	491. Qualifying companies (supplemental)
In force	492. Qualifying subsidiaries
	Chapter 3 Qualifying investments (ss. 493-499)
In force	493. Interpretation (Chapter 3)
In force	494. Eligible shares
In force	495. Anti-avoidance: eligible shares
In force	496. Qualifying investment (company perspective)
In force	497. Limits on amounts a qualifying company can raise
In force	498. Qualifying investment (investor perspective)
In force	499. Anti-avoidance: qualifying investment (investor perspective)
	Chapter 4 Employment investment incentive (ss. 500-503)
In force	500. Qualifying investors.
In force	501. Anti-avoidance: qualifying investors
In force	502. The relief (Chapter 4)
In force	503. Information.
	Chapter 5 Start-up relief for entrepreneurs (SURE) (ss. 504-507)
In force	504. Interpretation (Chapter 5)
In force	505. Specified individuals.
In force	506. Anti-avoidance: qualifying company (SURE).
In force	507. The relief (Chapter 5).
	Chapter 6 Administrative requirements and reporting obligations (ss. 508-508G)
In force	508. Carry forward of unused relief
In force	508A. Statement of qualification by qualifying company.
In force	508B. Statement of qualification (second stage relief) by qualifying company
In force	508C. Statement of qualification (SURE) by qualifying company
In force	508D. Confirmation of compliance with certain conditions
In force	508E. Reporting of relief by qualifying companies
In force	508F. Claims for relief by qualifying investors
In force	508G. Claims for relief by specified individuals
	Chapter 7 Investment Funds (ss. 508H-508J)
In force	508H. Authorised officers
In force	508I. Designated investment funds
In force	508IA. Qualifying investment funds
In force	508J. Relief for investment through designated investment funds
	Chapter 8 Capital gains tax implications (s. 508K)
In force	508K. Capital gains tax
	Chapter 9 Anti-avoidance (s. 508L)
In force	508L. Prevention of misuse
	Chapter 10 Clawback events (ss. 508M-508S)
In force	508M. Disposals of shares
In force	508N. Anti-avoidance: disposal of shares
In force	508O. Anti-avoidance: disposal of a qualifying subsidiary
In force	508P. Anti-avoidance: qualifying investor receiving value from the company
In force	508Q. Qualification to section508P for specified persons
In force	508R. Value received by persons other than qualifying investors
In force	508S. Failure to commence a relevant employment (relief under section508G)
	Chapter 11 Withdrawing relief (ss. 508T-508Y)
In force	508T. Withdrawing relief - general
In force	508U. Assessments for withdrawing relief claimed under Chapter 4 - company.
In force	508V. Assessments for withdrawing relief under Chapter 4 - investor
In force	508W. Assessments for withdrawing relief under Chapter 5
In force	508X. Treatment of statement of qualification as a return
In force	508Y. Information
	Chapter 12 Application of this Part (s. 508Z)
In force	508Z. Application of this Part
	Part 17 Profit Sharing Schemes and Employee Share Ownership Trusts (ss. 509-519D)
	Chapter 1 Profit sharing schemes (ss. 509-518)
In force	509. Interpretation (Chapter 1).
In force	510. Approved profit sharing schemes: appropriated shares.
In force	511. The period of retention, release date and appropriate percentage.
In force	511A. Shares acquired from an employee share ownership trust.
In force	512. Disposals of scheme shares.
In force	513. Capital receipts in respect of scheme shares.
In force	514. Company reconstructions, amalgamations, etc.
In force	515. Excess or unauthorised shares.
In force	516. Assessment of trustees in respect of sums received.
In force	517. Payments to trustees of approved profit sharing scheme.
In force	518. Costs of establishing profit sharing schemes.
	Chapter 2 Employee share ownership trusts (s. 519)
In force	519. Employee share ownership trusts.
	Chapter 3 Savings-related share option schemes (ss. 519A-519C)
In force	519A. Approved savings-related share option schemes.
In force	519B. Costs of establishing savings-related share option schemes.
In force	519C. Interest, etc. under certified contractual savings schemes.
	Chapter 4 Approved Share Option Schemes (s. 519D)
In force	519D. Approved Share Option Schemes.
	Part 18 Payments in Respect of Professional Services by Certain Persons and Payments to Subcontractors in Certain Industries (ss. 520-531)
	Chapter 1 Payments in respect of professional services by certain persons (ss. 520-529A)
In force	520. Interpretation (Chapter 1).
In force	521. Accountable persons.
In force	522. Obligation on authorised insurers.
In force	523. Deduction of tax from relevant payments.
In force	524. Identification of specified persons and submission of payment notifications.
In force	525. Returns and collection of appropriate tax.
In force	526. Credit for appropriate tax borne.
In force	527. Interim refunds of appropriate tax.
In force	528. Apportionment of credits or interim refunds of appropriate tax.
In force	529. Limitation on credits or interim refunds of appropriate tax.
In force	529A. Partnerships.
	Chapter 1A Payments in respect of non-resident artistes by companies qualifying for relief for investment in films (ss. 529B-529M)
In force	529B. Interpretation (Chapter 1A)
In force	529C. Deduction of tax from relevant payments
In force	529D. Identification of, and issue of documents to, specified persons
In force	529E. Returns by qualifying company
In force	529F. Payment of tax by qualifying company
In force	529G. Assessment by Revenue officer
In force	529H. Interest on late payment of appropriate tax
In force	529I. Repayment of appropriate tax
In force	529J. Obligation on specified person
In force	529K. Record keeping and inspection of records
In force	529L. Civil penalties
In force	529M. Miscellaneous
	Chapter 2 Payments to subcontractors in certain industries (ss. 530-531)
In force	530. Interpretation (Chapter 2).
In force	530A. Principal to whom relevant contracts tax applies.
In force	530B. Notification of contract by principal.
In force	530C. Notification of relevant payment by principal.
In force	530D. Deduction authorisation.
In force	530E. Rates of tax.
In force	530F. Obligation on principals to deduct tax.
In force	530G. Zero rate subcontractor.
In force	530H. Standard rate subcontractor.
In force	530I. Determination of rates.
In force	530J. Register of principals.
In force	530K. Return by principal.
In force	530L. Payment of tax by principal.
In force	530M. Late returns and amendments.
In force	530N. Assessment by Revenue officer.
In force	530O. Computation of subcontractor's profit.
In force	530P. Treatment of deducted tax.
In force	530Q. Interest.
In force	530R. Partnerships.
In force	530S. Record keeping.
In force	530T. Inspection of records.
In force	530U. Civil penalties.
In force	530V. Miscellaneous.
Ceased	531. Payments to subcontractors in certain industries.
	Levies (ss. 531A-531AAQ)
	Part 18A Income Levy (ss. 531A-531NA)
In force	531A. Definitions (Part 18A).
In force	531B. Charge to income levy.
In force	531C. Rate of charge.
In force	531D. Deduction and payment of income levy on relevant emoluments.
In force	531E. Record keeping.
In force	531F. Power of inspection.
In force	531G. Estimation of income levy due for income tax months and for year.
In force	531H. Assessment, collection, payment and recovery of income levy on aggregate income for the year of assessment.
In force	531I. Married couples.
In force	531J. False statements.
In force	531K. Repayments.
In force	531L. Restriction on deduction.
In force	531M. Application of provisions relating to income tax.
In force	531N. Care and management.
In force	531NA. Cessation of charge to income levy.
	Part 18B Parking Levy in Urban Areas (ss. 531O-531Z)
Not yet in force	⚠ 531O. Interpretation (Part 18B).
Not yet in force	⚠ 531P. Urban areas to which parking levy applies and making of orders by the Minister.
Not yet in force	⚠ 531Q. Entitlement to use a parking space.
Not yet in force	⚠ 531R. Provision of parking space by employer.
Not yet in force	⚠ 531S. Exemption for certain persons.
Not yet in force	⚠ 531T. Charge to parking levy.
Not yet in force	⚠ 531U. Rate of charge to parking levy.
Not yet in force	⚠ 531V. Deduction of levy by employer.
Not yet in force	⚠ 531W. No relief for any payment in relation to parking levy.
Not yet in force	⚠ 531X. Records and regulations.
Not yet in force	⚠ 531Y. Payment, collection and recovery.
Not yet in force	⚠ 531Z. Penalties.
	Part 18C Domicile Levy (ss. 531AA-531AK)
In force	531AA. Interpretation (Part 18C).
In force	531AB. Charge to domicile levy.
In force	531AC. Credit for income tax paid.
In force	531AD. Valuation procedures.
In force	531AE. Appeals regarding value of real property.
In force	531AF. Delivery of returns.
In force	531AG. Opinion of Revenue Commissioners.
In force	531AH. Making and amending of assessments by Revenue Commissioners.
In force	531AI. Right of Revenue Commissioners to make enquiries and amend assessments.
In force	531AJ. Application of provisions relating to income tax.
In force	531AK. Care and management.
	Part 18D Universal Social Charge (ss. 531AL-531AAF)
In force	531AL. Definitions (Part 18D).
In force	531AM. Charge to universal social charge.
In force	531AN. Rate of charge.
In force	531AO. Deduction and payment of universal social charge on relevant emoluments.
In force	531AOA. Return by employer.
Deleted	531AP. Record keeping.
Deleted	531AQ. Power of inspection.
In force	531AR. Estimation of universal social charge due.
In force	531AS. Universal social charge payable by chargeable persons (within the meaning of Part 41).
In force	531AT. Universal social charge payable by persons other than chargeable persons (within the meaning of Part 41).
In force	531AU. Capital allowances and losses.
In force	531AUA. Universal social charge and approved profit sharing schemes.
In force	531AV. Married couples.
In force	531AW. Repayments.
In force	531AX. Restriction on deduction.
In force	531AY. Recovery of unpaid universal social charge.
In force	531AZ. Repayments of, and recovery of unpaid, income levy.
In force	531AAA. Application of provisions relating to income tax.
In force	531AAB. Regulations.
In force	531AAC. Care and management.
In force	531AAD. Excess bank remuneration charge.
In force	531AAE. Property relief surcharge.
In force	531AAF. Delegation of functions and discharge of functions by electronic means.
	Part 18E Defective Concrete Products Levy (ss. 531AAG-531AAQ)
In force	531AAG. Interpretation (Part 18E).
In force	531AAH. Charging of defective concrete products levy
In force	531AAI. Amount of defective concrete products levy
In force	531AAJ. Obligation to register
In force	531AAJA. First supply of ready to pour concrete to specified person.
In force	531AAJB. Repayment of defective concrete products levy.
In force	531AAK. Returns and payments by chargeable persons.
In force	531AAL. Assessments, enquiries and appeals
In force	531AAM. Interest on overdue defective concrete products levy.
In force	531AAN. Obligation to keep certain records.
In force	531AAO. Care and management of defective concrete products levy
In force	531AAP. Valuation procedures
In force	531AAQ. Application of Part 18E
	Taxation of Chargeable Gains (ss. 532-638)
	Part 19 Principal Provisions Relating to Taxation of Chargeable Gains (ss. 532-613A)
	Chapter 1 Assets and acquisitions and disposals of assets (ss. 532-543)
In force	532. Assets.
In force	533. Location of assets.
In force	534. Disposals of assets.
In force	535. Disposals where capital sums derived from assets.
In force	536. Capital sums: receipt of compensation and insurance moneys not treated as a disposal in certain cases.
In force	537. Mortgages and charges not to be treated as disposals.
In force	538. Disposals where assets lost or destroyed or become of negligible value.
In force	539. Disposals in cases of hire purchase and similar transactions.
In force	540. Options and forfeited deposits.
In force	540A. Disposal of certain emissions allowances.
In force	541. Debts.
In force	541A. Treatment of debts on a change in currency.
In force	541B. Restrictive covenants.
In force	541C. Tax treatment of certain venture fund managers.
In force	542. Time of disposal and acquisition.
In force	543. Transfers of value derived from assets.
	Chapter 2 Computation of chargeable gains and allowable losses (ss. 544-566)
In force	544. Interpretation and general (Chapter 2).
In force	545. Chargeable gains.
In force	545A. Share disposals and central securities depositories
In force	546. Allowable losses.
In force	546A. Restrictions on allowable losses.
In force	547. Disposals and acquisitions treated as made at market value.
In force	548. Valuation of assets.
In force	549. Transactions between connected persons.
In force	550. Assets disposed of in series of transactions.
In force	551. Exclusion from consideration for disposals of sums chargeable to income tax.
In force	552. Acquisition, enhancement and disposal costs.
In force	553. Interest charged to capital.
In force	554. Exclusion of expenditure by reference to income tax.
In force	555. Restriction of losses by reference to capital allowances and renewals allowances.
In force	556. Adjustment of allowable expenditure by reference to consumer price index.
In force	557. Part disposals.
In force	558. Part disposals before 6th day of April, 1978.
In force	559. Assets derived from other assets.
In force	560. Wasting assets.
In force	561. Wasting assets qualifying for capital allowances.
In force	562. Contingent liabilities.
In force	563. Consideration due after time of disposal.
In force	564. Woodlands.
In force	565. Expenditure reimbursed out of public money.
In force	566. Leases.
	Chapter 3 Assets held in a fiduciary or representative capacity, inheritances and settlements (ss. 567-579F)
In force	567. Nominees, bare trustees and agents.
In force	568. Liability of trustees, etc.
In force	569. Assets of insolvent person.
In force	570. Company in liquidation.
In force	571. Chargeable gains accruing on disposals by liquidators and certain other persons.
In force	572. Funds in court.
In force	573. Death.
In force	574. Trustees of settlement.
In force	575. Gifts in settlement.
In force	576. Person becoming absolutely entitled to settled property.
In force	577. Termination of life interest on death of person entitled.
In force	577A. Relinquishing of a life interest by the person entitled.
In force	578. Death of annuitant.
In force	579. Non-resident trusts.
In force	579A. Attribution of gains to beneficiaries.
In force	579B. Trustees ceasing to be resident in the State.
In force	579C. Death of trustee: special rules.
In force	579D. Past trustees: liability for tax.
In force	579E. Trustees ceasing to be liable to Irish tax.
In force	579F. Migrant settlements.
	Chapter 4 Shares and securities (ss. 580-592)
In force	580. Shares, securities, etc: identification.
In force	581. Disposals of shares or securities within 4 weeks of acquisition.
In force	582. Calls on shares.
In force	583. Capital distributions by companies.
In force	584. Reorganisation or reduction of share capital.
In force	585. Conversion of securities.
In force	586. Company amalgamations by exchange of shares.
In force	587. Company reconstructions and amalgamations.
In force	588. Demutualisation of assurance companies.
In force	589. Shares in close company transferring assets at undervalue.
In force	590. Attribution to participators of chargeable gains accruing to non-resident company.
In force	591. Relief for individuals on certain reinvestment.
In force	591A. Dividends paid in connection with disposals of shares or securities.
Repealed	592. Reduced rate of capital gains tax on certain disposals of shares by individuals.
	Chapter 5 Life assurance and deferred annuities (ss. 593-595)
In force	593. Life assurance and deferred annuities.
In force	594. Foreign life assurance and deferred annuities: taxation and returns.
In force	595. Life assurance policy or deferred annuity contract entered into or acquired by company.
	Chapter 6 Transfer of business assets (ss. 596-600A)
In force	596. Appropriations to and from stock in trade.
In force	597. Replacement of business and other assets.
In force	597A. Entrepreneur relief.
In force	597AA. Revised entrepreneur relief
In force	⚠ 598. Disposals of business or farm on "retirement".
In force	598A. Relief on dissolution of farming partnerships.
In force	599. Disposals within family of business or farm.
In force	600. Transfer of business to company.
In force	600A. Replacement of qualifying premises.
	Draft Chapter 6A Relief for investment in innovative enterprises (Draft ss. 600B-600S)
Draft	Draft 600B. Interpretation
Draft	Draft 600C. Qualifying company
Draft	Draft 600D. Qualifying subsidiary
Draft	Draft 600E. Qualifying investment (company perspective)
Draft	Draft 600F. Certificates of qualification
Draft	Draft 600G. Subscription for shares
Draft	Draft 600H. Qualifying investor
Draft	Draft 600I. Anti-avoidance: qualifying investor
Draft	Draft 600J. Qualifying investment (investor perspective)
Draft	Draft 600K. Anti-avoidance: qualifying investment (shares)
Draft	Draft 600L. Anti-avoidance: qualifying investment (investor perspective)
Draft	Draft 600M. Relief
Draft	Draft 600N. Qualifying partnership
Draft	Draft 600O. Interaction of relief with other provisions of this Act
Draft	Draft 600P. Failure to comply with requirements of this Chapter
Draft	Draft 600Q. Powers
Draft	Draft 600R. Application of the Chapter
Draft	Draft 600S. Reporting of relief by qualifying companies
	Chapter 6A Relief for investment in innovative enterprises (ss. 600B-600R)
Not yet in force	⚠ 600B. Interpretation.
Not yet in force	⚠ 600C. Qualifying company.
Not yet in force	⚠ 600D. Qualifying subsidiary.
Not yet in force	⚠ 600E. Qualifying investment (company perspective).
Not yet in force	⚠ 600F. Certificates of qualification.
Not yet in force	⚠ 600G. Subscription for shares.
Not yet in force	⚠ 600H. Qualifying investor.
Not yet in force	⚠ 600I. Anti-avoidance: qualifying investor.
Not yet in force	⚠ 600J. Qualifying investment (investor perspective).
Not yet in force	⚠ 600K. Anti-avoidance: qualifying investment (shares).
Not yet in force	⚠ 600L. Anti-avoidance: qualifying investment (investor perspective).
Not yet in force	⚠ 600M. Relief.
Not yet in force	⚠ 600N. Qualifying partnership.
Not yet in force	⚠ 600O. Interaction of relief with other provisions of this Act.
Not yet in force	⚠ 600P. Failure to comply with requirements of this Chapter.
Not yet in force	⚠ 600Q. Powers.
Not yet in force	⚠ 600R. Application of this Chapter.
	Chapter 7 Other reliefs and exemptions (ss. 601-613A)
In force	601. Annual exempt amount.
In force	602. Chattel exemption.
In force	603. Wasting chattels.
In force	603A. Disposal of site to child.
In force	604. Disposals of principal private residence.
In force	604A. Relief for certain disposals of land or buildings.
In force	604B. Relief for farm restructuring.
In force	604C. Exemption of certain payment entitlements.
In force	605. Disposals to authority possessing compulsory purchase powers.
In force	606. Disposals of work of art, etc., loaned for public display.
In force	607. Government and certain other securities.
In force	608. Superannuation funds.
In force	609. Charities.
In force	610. Other bodies.
In force	610A. Exemption for proceeds of disposal by sports bodies.
In force	611. Disposals to State, public bodies and charities.
In force	611A. Treatment of certain disposals made by The Pharmaceutical Society of Ireland.
In force	612. Scheme for retirement of farmers.
In force	613. Miscellaneous exemptions for certain kinds of property.
In force	613A. Supplementary provisions.
	Part 20 Companies' Chargeable Gains (ss. 614-629C)
	Chapter 1 General (ss. 614-626C)
In force	614. Capital distribution derived from chargeable gain of company: recovery of tax from shareholder.
In force	615. Company reconstruction or amalgamation: transfer of assets.
In force	616. Groups of companies: interpretation.
In force	617. Transfers of assets, other than trading stock, within group.
In force	617A. Transfers arising from certain mergers under Companies Act 2014.
In force	618. Transfers of trading stock within group.
In force	619. Disposals or acquisitions outside group.
In force	620. Replacement of business assets by members of group.
In force	620A. Deemed disposal in certain circumstances.
In force	621. Depreciatory transactions in group.
In force	622. Dividend stripping.
In force	623. Company ceasing to be member of group.
In force	623A. Transitional provisions in respect of section 623.
In force	624. Exemption from charge under section 623 in case of certain mergers.
In force	625. Shares in subsidiary member of group.
In force	625A. Transitional provisions in respect of section 625.
In force	626. Tax on company recoverable from other members of group.
In force	626A. Restriction on set-off of pre-entry losses.
In force	626B. Exemption from tax in the case of gains on certain disposals of shares.
In force	626C. Treatment of assets related to shares.
	Chapter 2 Provisions relating to exit tax, etc. (ss. 627-629C)
In force	627. Charge to exit tax
In force	628. Value of certain assets to be accepted for purposes of Capital Gains Tax Acts
Substituted	628A. Deferral of exit tax. [Substituted with new Chapter 2]
In force	629. Deferral of exit tax
In force	629A. Tax on non-resident company recoverable from another member of group or from controlling director
In force	629B. Transitional provision (power to serve notice under former section 629 not affected)
In force	629C. Company ceasing to be resident on formation of SE or SCE
	Part 21 Provisions Relating to Mergers, Divisions and Transfers of Assets (ss. 630-638A)
	Chapter 1 Mergers, divisions, transfers of assets and exchanges of shares concerning companies of different Member States (ss. 630-638)
In force	630. Interpretation (Part 21).
In force	631. Transfer of assets generally.
In force	632. Transfer of assets by company to its parent company.
In force	633. Company reconstruction or amalgamation: transfer of development land.
In force	633A. Formation of SE or SCE by merger - leaving assets in the State.
In force	633B. Formation of SE or SCE by merger - not leaving assets in the State.
In force	633C. Treatment of securities on a merger.
In force	633D. Mergers where a company is dissolved without going into liquidation.
In force	634. Credit for tax.
In force	635. Avoidance of tax.
In force	636. Returns.
In force	637. Other transactions.
In force	638. Apportionment of amounts.
	Chapter 2 Mergers and divisions pursuant to Companies Act 2014 (s. 638A)
In force	638A. Company mergers and divisions
	Transactions in Land (ss. 639-653BO)
	Part 22 Provisions Relating to Dealing In or Developing Land and Disposals of Development Land (ss. 639-653)
	Chapter 1 Income tax and corporation tax: profits or gains from dealing in or developing land (ss. 639-647)
In force	639. Interpretation (Chapter 1).
In force	640. Extension of charge under Case I of Schedule D to certain profits from dealing in or developing land.
In force	641. Computation under Case I of Schedule D of profits or gains from dealing in or developing land.
In force	642. Transfers of interests in land between certain associated persons.
In force	643. Tax to be charged under Case IV on gains from certain disposals of land.
In force	644. Provisions supplementary to section 643.
In force	644A. Relief from income tax in respect of income from dealing in residential development land.
In force	644AA. Treatment of losses from dealing in residential development land.
In force	644AB. Treatment of profits or gains from land rezonings.
Ceased	644B. Relief from corporation tax in respect of income from dealing in residential development land.
In force	644C. Relief from corporation tax for losses from dealing in residential development land.
In force	645. Power to obtain information.
In force	646. Postponement of payment of income tax to be permitted in certain cases.
In force	647. Postponement of payment of corporation tax to be permitted in certain cases.
	Chapter 2 Capital gains tax: disposals of development land (ss. 648-653)
In force	648. Interpretation (Chapter 2).
In force	649. Companies chargeable to capital gains tax in respect of chargeable gains accruing on relevant disposals.
In force	649A. Relevant disposals: rate of charge.
In force	649B. Windfall gains from rezonings: rate of charge.
In force	650. Exclusion of certain disposals.
In force	651. Restriction of indexation relief in relation to relevant disposals.
In force	652. Non-application of reliefs on replacement of assets in case of relevant disposals.
In force	653. Restriction of relief for losses, etc. in relation to relevant disposals.
	Part 22A Residential zoned land tax (ss. 653A-653AM and draft s. 653AMA)
	Chapter 1 Interpretation (s. 653A)
In force	653A. Interpretation.
	Chapter 2 Zoned serviced residential development land (ss. 653B-653P)
In force	653B. Criteria for inclusion in map.
In force	653C. Draft map - preparation.
In force	653D. Draft map - submissions.
In force	653E. Draft map - determinations on exclusions and date.
In force	653F. Supplemental map - preparation.
In force	653G. Supplemental map-submissions.
In force	653H. Supplemental map - determinations on exclusions and date.
In force	653I. Zoning submissions.
Draft	Draft 653IA. Exemption on submission of request for change to zoning of land included on revised map for the year 2025
In force	653J. Appeal.
In force	653K. Final map.
In force	653L. Effect of appeal or judicial review.
In force	653M. Revision of final maps.
In force	653N. Receipt of information by Revenue Commissioners.
In force	653O. Relevant site.
In force	653P. Liable persons.
	Chapter 3 Residential zoned land tax (ss. 653Q-635R)
In force	653Q. Charge to residential zoned land tax.
In force	653R. Amount of residential zoned land tax.
	Chapter 4 Pay and file obligations (ss. 635S-653AC)
In force	653S. Obligation to register.
In force	⚠ 653T. Obligation on liable person to prepare and deliver return.
In force	653U. One return in respect of jointly owned relevant site.
In force	653V. Designated liable person.
In force	653W. Preparation and delivery of return by person acting under authority.
In force	653X. Assessments, enquiries and appeals.
In force	653Y. Interest on overdue tax.
In force	653Z. Transfer of relevant site.
In force	653AA. Appointment of an expert.
In force	653AB. Surcharge for undervaluation of the relevant site.
In force	653AC. Surcharge for late return of the relevant site.
	Chapter 5 Abatements (ss. 653AD-653AHA)
In force	653AD. Repayment of tax on site not suitable for development.
In force	653AE. Deferral of tax on appeals under section 653J.
In force	653AF. Deferral of tax during appeals.
In force	653AFA. Deferral of tax during application to retain unauthorised development or for substitute consent
In force	653AFB.Deferral of tax during appeals in respect of applications to retain unauthorised development or for substitute consent.
In force	653AG. Sites developed wholly or partly for purpose other than residential development.
Draft	Draft 653AGA. Deferral of residential zoned land tax in respect of grant of planning permission
In force	653AH. Deferral of residential zoned land tax in certain circumstances.
In force	653AHA. Sites subject to a relevant contract
	Chapter 6 Death cases (s. 653AI)
In force	653AI. Death.
	Chapter 7 Miscellaneous (ss. 653AJ-653AM)
In force	653AJ. Obligation to keep certain records.
In force	653AK. Restriction of deduction.
In force	653AL. Care and management of residential zoned land tax.
In force	653AM. Where no owner registered 653AM.
Draft	Draft 653AMA. Functions conferred on Limerick City and County Council
	Part 22B Vacant Homes Tax (ss. 653AN-653BO)
	Chapter 1 Interpretation (s. 653AN)
In force	653AN. Interpretation
	Chapter 2 Vacant homes tax (ss. 653AO-653AP)
In force	653AO. Charge to vacant homes tax
In force	653AP. Amount of vacant homes tax
	Chapter 3 Obligations on chargeable persons (ss. 653AQ-653BB)
In force	653AQ. Obligation on chargeable person to prepare and deliver a return
In force	653AR. One return in respect of jointly owned property
In force	653AS. Designated chargeable person
In force	653AT. Company returns
In force	653AU. Preparation and delivery of return by person acting under authority
In force	653AV. Self-assessment and signed declaration
In force	653AW. Electronic delivery of returns
In force	653AX. Date for delivery of returns
In force	653AY. Date for payment of vacant homes tax
In force	653AZ. Requirement to prepare and deliver return where payment arrangement in place
In force	653BA. Retention of records
In force	653BB. Notice to provide records
	Chapter 4 Exemptions (s. 653BC)
In force	653BC. Exemptions
	Chapter 5 Assessments, enquiries and appeals (s. 653BD)
In force	653BD. Assessments, enquiries and appeals
	Chapter 6 Interest on overdue tax, surcharge for late filing and penalties (ss. 653BE-653BG)
In force	653BE. Interest on overdue tax
In force	653BF. Surcharge for late filing of vacant homes tax return
In force	653BG. Penalties
	Chapter 7 Management provisions(ss. 653BH-653BL)
In force	653BH. Care and management
In force	653BI. Power to combine forms
In force	653BJ. Power to require return of property
In force	653BK. Revenue Commissioners may decide on allocation of payment
In force	653BL. Register
	Chapter 8 Miscellaneous provisions (ss. 653BM-653BO)
In force	653BM. Information to be provided to Revenue Commissioners
In force	653BN. Information to be provided by Revenue Commissioners
In force	653BO. Restriction of deduction
	Other Special Provisions (ss. 654-848AG)
	Part 23 Farming and Market Gardening (ss. 654-669O)
	Chapter 1 Interpretation and general (ss. 654-664A)
In force	654. Interpretation (Part 23).
In force	654A. Trained farmer qualifications
In force	655. Farming and market gardening profits to be charged to tax under Schedule D.
In force	656. Farming: trading stock of discontinued trade.
In force	657. Averaging of farm profits.
In force	657A. Taxation of certain farm payments.
In force	657B. Restructuring and diversification aid for sugar beet growers.
In force	658. Farming: allowances for capital expenditure on construction of buildings and other works.
In force	658A. Farming: accelerated allowances for capital expenditure on slurry storage.
In force	659. Farming: allowances for capital expenditure on the construction of farm buildings, etc. for control of pollution.
In force	660. Farming: wear and tear allowances deemed to have been made in certain cases.
In force	661. Farming: restriction of relief in respect of certain losses.
In force	662. Income tax: restriction of relief, for losses in farming or market gardening.
In force	663. Corporation tax: restriction of relief for losses in farming or market gardening.
In force	664. Relief for certain income from leasing of farm land.
In force	664A. Relief for increase in carbon tax on farm diesel.
	Chapter 2 Farming: relief for increase in stock values (ss. 665-669)
In force	665. Interpretation (Chapter 2).
In force	666. Deduction for increase in stock values.
In force	667. Special provisions for qualifying farmers.
In force	667A. Further provisions for qualifying farmers.
In force	667B. New arrangements for qualifying farmers.
In force	667C. Special provisions for registered farm partnerships.
In force	667D. Succession farm partnerships
In force	667E. Authorised officers
In force	667F. Appeals officer
In force	667G. Appeals
In force	668. Compulsory disposals of livestock.
In force	669. Supplementary provisions (Chapter 2).
	Chapter 3 Milk Quotas (ss. 669A-669F)
In force	669A. Interpretation.
In force	669B. Annual allowances for capital expenditure on purchase of milk quota.
In force	669C. Effect of sale of quota.
In force	669D. Manner of making allowances and charges.
In force	669E. Application of Chapter 4 of Part 9.
In force	669F. Commencement (Chapter 3).
	Chapter 4 Taxation of stallion profits and gains (ss. 669G-669K)
In force	669G. Interpretation (Chapter 4).
In force	669H. Charging provisions.
In force	669I. Provisions as to deductions.
In force	669J. Credit for tax paid.
In force	669K. Miscellaneous (Chapter 4).
	Chapter 5 Tax treatment of certain payments to holders of sea-fishing boat licences (ss. 669L-669O)
In force	669L. Definitions
In force	669M. Exemption for licence holder in respect of certain crew payments
In force	669N. Balancing charges on relevant vessel
In force	669O. Exemption in respect of the catch sum
	Part 24 Taxation of Profits of Certain Mines and Petroleum Taxation (ss. 670-696M)
	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
	Part 24A Shipping: Tonnage Tax (ss. 697A-697Q)
In force	⚠ 697A. Interpretation (Part 24A).
In force	697B. Application.
In force	697C. Calculation of profits of tonnage tax company.
In force	⚠ 697D. Election for tonnage tax.
In force	⚠ 697E. Requirement that not more than 75 per cent of fleet tonnage is chartered in.
In force	697F. Requirement not to enter into tax avoidance arrangements.
In force	⚠ 697G. Appeals.
In force	⚠ 697H. Relevant shipping income: distributions of overseas shipping companies.
Deleted	697I. Relevant shipping income: cargo and passengers.
In force	697J. Relevant shipping income: foreign currency gains.
In force	697K. General exclusion of investment income.
In force	697L. Tonnage tax trade.
In force	697LA. Transactions between associated persons and between tonnage tax trade and other activities of same company.
In force	697LB. Treatment of finance costs.
In force	697M. Exclusion of reliefs, deductions and set-offs.
In force	697N. Chargeable gains.
In force	697O. Capital allowances: general.
In force	697P. Withdrawal of relief etc. on company leaving tonnage tax.
In force	697Q. Ten year disqualification from re-entry into tonnage tax.
	Part 24B Council Regulation (EU) 2022/1854 of 6 October 2022[OJ L 261, 7.10.2022, p.1] as regards temporary solidarity contribution (ss. 697R-697U)
In force	697R. Interpretation
In force	697S. Taxable profits for purposes of temporary solidarity contribution
In force	697T. Average taxable profits for purposes of temporary solidarity contribution
In force	697U. Deductibility of temporary solidarity contribution for corporation tax
	Part 25 Industrial and Provident Societies, Building Societies, and Trustee Savings Banks (ss. 698-705)
	Chapter 1 Industrial and provident societies (ss. 698-701)
In force	698. Interpretation (Chapter 1).
In force	699. Deduction as expenses of certain sums, etc.
In force	700. Special computational provisions.
In force	701. Transfer of shares held by certain societies to members of society.
	Chapter 2 Building societies (ss. 702-703)
In force	702. Union or amalgamation of, transfer of engagement between, societies.
In force	703. Change of status of society.
	Chapter 3 Trustee savings banks (ss. 704-705)
In force	704. Amalgamation of trustee savings banks.
In force	705. Reorganisation of trustee savings banks into companies.
	Part 25A Real Estate Investment Trusts (ss. 705A-705Q)
In force	705A. Interpretation and application.
In force	705B. Conditions for notice under section 705E.
In force	705C. Conditions regarding shares.
In force	705D. Conditions regarding an accounting period.
In force	705E. Notice to become a Real Estate Investment Trust.
In force	705F. Duration of Real Estate Investment Trust.
In force	705G. Charge to tax.
In force	705H. Profit: financing cost ratio.
In force	705HA. Profit: calculating profits available for distribution.
In force	705I. Funds awaiting reinvestment.
In force	705IA. Disposals and reinvestments.
In force	705J. Taxation of shareholders.
In force	705K. Taxation of certain shareholders.
In force	705L. Transfer of assets.
In force	705M. Annual statement to Revenue.
In force	705N. Breach of conditions regarding distributions.
In force	705O. Cessation Notice.
In force	705P. Effect of cessation.
In force	705Q. Anti-avoidance provision.
	Part 26 Life Assurance Companies (ss. 706-730K)
	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.
	Part 27 Unit Trusts and Offshore Funds (ss. 731-747G)
	Chapter 1 Unit trusts (ss. 731-739A)
In force	731. Chargeable gains accruing to unit trusts.
In force	732. Special arrangements for qualifying unit trusts.
In force	733. Reorganisation of units in unit trust scheme.
In force	734. Taxation of collective investment undertakings.
In force	735. Certain unit trusts not to be collective investment undertakings.
In force	736. Option for non-application of section 735.
In force	737. Special investment schemes.
In force	738. Undertaking for collective investments.
In force	739. Taxation of unit holders in undertakings for collective investment.
In force	739A. Reorganisation of undertakings for collective investment.
	Chapter 1A Investment Undertakings (ss. 739B-739J)
In force	739B. Interpretation and application.
In force	739BA. Personal portfolio investment undertaking.
In force	739C. Charge to tax.
In force	739D. Gain arising on a chargeable event.
In force	739E. Deduction of tax on the occurrence of a chargeable event.
In force	739F. Returns and collection of appropriate tax.
In force	739FA. Electronic account filing requirement
In force	739G. Taxation of unit holders in investment undertakings.
In force	739H. Investment undertakings: reconstructions and amalgamations.
In force	739HA. Investment undertakings: amalgamations with offshore funds.
In force	739I. Common contractual funds.
In force	739J. Investment limited partnerships.
	Chapter 1B Irish real estate funds (ss. 739K-739X)
In force	739K. Interpretation.
In force	739KA. Associated enterprises.
In force	739L. Calculating the IREF taxable amount.
In force	739LA. Profit: financing cost ratio.
In force	739LAA. Profit: financing cost ratio from 1 January 2020.
In force	739LB. Profit: calculating profits available for distribution.
In force	739LC. Exclusion for third-party debt.
In force	739M. Anti-avoidance: multiple funds.
In force	739N. Anti-avoidance: multiple funds further measures.
In force	739O. Tax arising on IREF taxable event.
In force	739P. Withholding tax arising on IREF taxable event.
In force	739Q. Repayment of IREF withholding tax.
In force	739R. Returns, payment and collection of IREF withholding tax.
In force	739QA. Advance clearance procedures for indirect investors in respect of withholding tax
In force	739QB. Advance clearance procedures for direct investors in respect of withholding tax
In force	739S. Statement to be given to recipients on the making of an IREF relevant payment.
In force	739T. Deduction from consideration on the disposal of certain units.
In force	739U. Retention and examination of documentation.
In force	739V. Transfer of IREF business to a company.
In force	739W. Transfer of IREF business to a REIT.
In force	739X. Application of this Chapter.
	Chapter 2 Offshore funds (ss. 740-747)
In force	740. Interpretation (Chapter 2 and Schedules 19 and 20).
In force	741. Disposals of material interests in non-qualifying offshore funds.
In force	742. Offshore funds operating equalisation arrangements.
In force	743. Material interest in offshore funds.
In force	744. Non-qualifying offshore funds.
In force	745. Charge to income tax or corporation tax of offshore income gain.
In force	746. Offshore income gains accruing to persons resident or domiciled abroad.
In force	747. Deduction of offshore income gain in determining capital gain.
	Chapter 3 Offshore funds: supplementary provisions (ss. 747A-747AA)
In force	747A. Capital gains tax: rate of charge.
In force	747AA. Treatment of certain offshore funds.
	Chapter 4 Certain Offshore Funds - Taxation and Returns (ss. 747B-747FA)
In force	747B. Interpretation and application.
In force	747C. Return on acquisition of material interest.
In force	747D. Payment in respect of offshore funds.
In force	747E. Disposal of an interest in offshore funds.
In force	747F. Reconstructions and amalgamations in offshore funds.
In force	747FA. Offshore funds: amalgamations with investment undertakings.
	Chapter 5 Relevant UCITS and Relevant AIF (s. 747G)
In force	747G. Tax treatment of a relevant UCITS or a relevant AIF.
	Part 28 Purchase and Sale of Securities (ss. 748-753F)
	Chapter 1 Purchase and sale of securities (ss. 748-751B)
In force	748. Interpretation and application (Chapter 1).
In force	749. Dealers in securities.
In force	750. Persons entitled to exemption.
In force	751. Traders other than dealers in securities.
In force	751A. Exchange of shares held as trading stock.
In force	751B. Exchange of Irish Government bonds.
	Chapter 2 Purchases of shares by financial concerns and persons exempted from tax, and restriction on relief for losses by repayment of tax in case of dividends paid out of accumulated profits (ss. 752-753)
In force	752. Purchases of shares by financial concerns and persons exempted from tax.
In force	753. Restriction on relief for losses by repayment of tax in case of dividends paid out of accumulated profits.
	Chapter 3 Stock borrowing and repurchase agreements (ss. 753A-753F)
In force	753A. Interpretation (Chapter 3).
In force	753B. Application.
In force	753C. Payment and receipt of dividends or interest and manufactured payments under a stock borrowing or repurchase agreement.
In force	753D. Refund of dividend withholding tax.
In force	753E. Anti-avoidance.
In force	753F. Records.
	Part 29 Patents, Scientific and Certain Other Research, Know-How and Certain Training (ss. 754-769R)
	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.
	Part 30 Occupational Pension Schemes, Retirement Annuities, Purchased Life Annuities and Certain Pensions (ss. 770-790E)
	Chapter 1 Occupational pension schemes (ss. 770-782A)
In force	770. Interpretation and supplemental (Chapter 1).
In force	771. Meaning of "retirement benefits scheme".
In force	772. Conditions for approval of schemes and discretionary approval.
In force	772A. Approval of retirement benefits products.
In force	773. General Medical Services: scheme of superannuation.
In force	774. Certain approved schemes: exemptions and reliefs.
In force	775. Certain approved schemes: provisions supplementary to section 774(6).
In force	776. Certain statutory schemes: exemptions and reliefs.
In force	777. Charge to income tax in respect of certain relevant benefits provided for employees.
In force	778. Exceptions to charge to tax under section 777.
In force	779. Charge to income tax of pensions under Schedule E.
In force	779A. Transactions deemed to be pensions in payment.
In force	780. Charge to income tax on repayment of employees' contributions.
In force	781. Charge to income tax: commutation of entire pension.
In force	782. Charge to tax: repayments to employer.
In force	782A. Pre-retirement access to AVCs.
	Chapter 2 Retirement annuities (ss. 783-787)
In force	783. Interpretation and general (Chapter 2).
In force	784. Retirement annuities: relief for premiums.
In force	784A. Approved retirement fund.
In force	784B. Conditions relating to an approved retirement fund.
In force	784C. Approved minimum retirement fund.
In force	784D. Conditions relating to an approved minimum retirement fund.
Partially deleted	784E. Returns, and payment of tax, by qualifying fund managers.
In force	785. Approval of contracts for dependants or for life assurance.
In force	786. Approval of certain other contracts.
In force	787. Nature and amount of relief for qualifying premiums.
	Chapter 2A Personal Retirement Savings Accounts (ss. 787A-787L)
In force	787A. Interpretation and supplemental.
In force	787B. Relevant earnings and net relevant earnings.
In force	787C. PRSAs - method of granting relief for PRSA contributions.
In force	787D. Claims to relief.
In force	787E. Extent of relief.
In force	787F. Transfers to PRSAs.
In force	787G. Taxation of payments from a PRSA.
In force	787H. Approved Retirement Fund option.
In force	787I. Exemption of PRSA.
In force	787J. Allowance to employer.
In force	787K. Revenue approval of PRSA products.
In force	787L. Transfers to and from PRSA.
	Chapter 2B Overseas Pension Plans: Migrant Member Relief (ss. 787M-787N)
In force	787M. Interpretation and general (Chapter 2B).
In force	787N. Qualifying overseas pension plans: relief for contributions.
	Chapter 2C Limit on Tax-Relieved Pension Funds (ss. 787O-787U)
In force	787O. Interpretation and general (Chapter 2C).
In force	787P. Maximum tax-relieved pension fund.
In force	787Q. Chargeable excess.
In force	787R. Liability to tax and rate of tax on chargeable excess.
In force	787RA. Credit for tax paid on an excess lump sum.
In force	787S. Payment of tax due on chargeable excess.
In force	787T. Discharge of administrator from tax.
In force	787TA. Encashment option.
In force	787TB. Penalties.
In force	787U. Regulations (Chapter 2C).
	Chapter 2D Pan-European Pension Product (ss. 787V-787AD)
In force	787V. Interpretation.
In force	787W. Relevant earnings and net relevant earnings.
In force	787X. PEPPs - Method of granting relief for PEPP contributions.
In force	787Y. Claims to relief.
In force	787Z. PEPP - Extent of relief.
In force	787AA. Taxation of payments from a PEPP.
In force	787AB. Approved Retirement Fund option.
In force	787AC. Exemption of PEPP.
In force	787AD. Allowance to employer.
	Draft Chapter 2E Automatic Enrolment Retirement Savings System (Draft ss. 787AE-787AI)
Draft	Draft 787AE. Interpretation (Chapter 2E)
Draft	Draft 787AF. Allowance to employer
Draft	Draft 787AG. Repayments to employer
Draft	Draft 787AH. Exemption of AE provider schemes
Draft	Draft 787AI. Taxation of payments from automatic enrolment retirement savings system
	Chapter 3 Purchased life annuities (ss. 788-789)
In force	788. Capital element in certain purchased annuities.
In force	789. Supplementary provisions (Chapter 3).
	Chapter 4 Miscellaneous (s. 790-790F)
In force	790. Liability of certain pensions, etc. to tax.
In force	790A. Limit on earnings.
In force	790AA. Taxation of lump sums in excess of the tax free amount.
In force	790B. Exemption of cross-border scheme.
In force	790C. Relief for deduction under Financial Emergency Measures in the Public Interest Act 2009.
In force	790CA. Relief for additional superannuation contribution under Public Service Pay and Pensions Act 2017
In force	790D. Imputed distribution from certain funds.
In force	790E. Taxation of certain investment returns to relevant pension arrangements.
In force	790F. Exemption from income tax of rental income subject to registration with Residential Tenancies Board.
	Part 31 Taxation of Settlors, Etc., in Respect of Settled or Transferred Income (ss. 791-798)
	Chapter 1 Revocable dispositions for short periods and certain dispositions in favour of children (ss. 791-793)
In force	791. Income under revocable dispositions.
In force	792. Income under dispositions for short periods.
In force	793. Recovery of tax from trustee and payment to trustee of excess tax recoupment.
	Chapter 2 Settlements on children generally (ss. 794-798)
In force	794. Interpretation and application (Chapter 2).
In force	795. Income settled on children.
In force	796. Irrevocable instruments.
In force	797. Recovery of tax from trustee and payment to trustee of excess tax recoupment.
In force	798. Transfer of interest in trade to children.
	Part 32 Estates of Deceased Persons in Course of Administration and Surcharge on Certain Income of Trustees (ss. 799-805)
	Chapter 1 Estates of deceased persons in course of administration (ss. 799-804)
In force	799. Interpretation (Chapter 1).
In force	800. Limited interest in residue.
In force	801. Absolute interest in residue.
In force	802. Supplementary provisions as to absolute interest in residue.
In force	803. Special provisions as to certain interests.
In force	804. Adjustments and information.
	Chapter 2 Surcharge on certain income of trustees (s. 805)
In force	805. Surcharge on certain income of trustees.
	Part 33 Anti-Avoidance (ss. 806-817I)
	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.
	Part 34 Provisions Relating to the Residence of Individuals (ss. 818-825C)
In force	818. Interpretation (Part 34).
In force	819. Residence.
In force	820. Ordinary residence.
In force	821. Application of sections 17 and 18(1) and Chapter 1 of Part 3.
In force	822. Split year residence.
In force	823. Deduction for income earned outside the State.
In force	823A. Deduction for income earned in certain foreign states.
In force	824. Appeals.
Ceased	825. Residence treatment of donors of gifts to the State.
In force	825A. Reduction in income tax for certain income earned outside the State.
In force	825B. Repayment of tax where earnings not remitted.
In force	825C. Special assignee relief programme.
	Part 35 Double Taxation Relief (ss. 826-835)
	Chapter 1 Principal reliefs (ss. 826-829)
In force	826. Agreements for relief from double taxation.
In force	826A. Unilateral relief from double taxation.
Draft	Draft 826B.
In force	827. Application to corporation tax of arrangements made in relation to corporation profits tax under old law.
In force	828. Capital gains tax: double taxation relief.
In force	829. Treatment for double taxation relief purposes of foreign tax incentive reliefs.
	Chapter 2 Miscellaneous (ss. 830-835)
In force	830. Relief to certain companies liable to foreign tax.
In force	831. Implementation of Council Directive No. 90/435/EEC concerning the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States.
In force	831A. Treatment of distributions to certain parent companies.
Draft	Draft 831B. Participation exemption for certain foreign distributions
In force	832. Provisions in relation to Convention for reciprocal avoidance of double taxation in the State and the United Kingdom of income and capital gains.
Deleted	833. Convention with United States of America.
Deleted	834. Relief in respect of ships documented under laws of United States of America.
In force	835. Saver for arrangements made under section 362 of Income Tax Act, 1967.
	Part 35A Transfer Pricing (ss. 835A-835HB)
In force	835A. Interpretation.
In force	835B. Meaning of associated.
In force	835C. Basic rules on transfer pricing.
In force	835D. Principles for construing rules in accordance with OECD Guidelines.
Draft	Draft 835DA. OECD Pillar One - Amount B
In force	835E. Modification of basic rules on transfer pricing for arrangements between qualifying persons
In force	835EA. Small or medium-sized enterprise.
Not yet in force	835F. Small or medium-sized enterprise.
In force	835G. Documentation and enquiries.
In force	835H. Elimination of double counting.
In force	835HA. Interaction with capital allowances provisions.
In force	835HB. Interaction with provisions dealing with chargeable gains.
	Part 35B Implementation of Articles 7 and 8 of Council Directive (EU) 2016/1164 of 12 July 2016 (Controlled Foreign Companies) (ss. 835I-835Y)
	Chapter 1 Interpretation (ss. 835I-835P)
In force	835I. Interpretation
In force	835J. Meaning of 'control'
In force	835K. Accounting periods
In force	835L. Application of Part to a controlled foreign company
In force	835M. Determination of residence
In force	835N. Adjustment to amount of foreign tax
In force	835O. Corresponding chargeable profits in the State
In force	835P. Corresponding corporation tax in the State
	Chapter 2 Controlled foreign company charge (ss. 835Q-835S)
In force	835Q. Undistributed income
In force	835R. Controlled foreign company charge
In force	835S. Creditable tax
	Chapter 3 Exemptions (ss. 835T-835YA)
In force	835T. Effective tax rate exemption
In force	835U. Low profit margin exemption
In force	835V. Low accounting profit exemption
In force	835W. Exempt period exemption
In force	835X. Relief for certain distributions
In force	835Y. Relief on certain disposals of shares or securities in a controlled foreign company
In force	835YA. Non-cooperative jurisdictions: modified application of sections 835T, 835U and 835V.
	Part 35C Implementation of Council Directive (EU) 2016/1164 of 12 July 2016 as regards hybrid mismatches (ss. 835Z-835AX)
	Chapter 1 Interpretation and general (Part 35C) (ss. 835Z-835AB)
In force	835Z. Interpretation (Part 35C)
In force	835AA. Associated enterprises
In force	835AB. Worldwide system of taxation
	Chapter 2 Double deduction (ss. 835AC-835AD)
In force	835AC. Application of Chapter 2
In force	835AD. Double deduction mismatch outcome
	Chapter 3 Permanent establishments (ss. 835AE-835AG)
In force	835AE. Application of Chapter 3
In force	835AF. Disregarded permanent establishment
In force	835AG. Permanent establishment deduction without inclusion mismatch outcome
	Chapter 4 Financial instruments (ss. 835AH-835AJ)
In force	835AH. Interpretation (Chapter 4)
In force	835AI. Application of Chapter 4
In force	835AJ. Financial instrument deduction without inclusion mismatch outcome
	Chapter 5 Hybrid entities (ss. 835AK-835AM)
In force	835AK. Application of Chapter 5
In force	835AL. Payment to hybrid entity deduction without inclusion mismatch outcome
In force	835AM. Payment by hybrid entity deduction without inclusion mismatch outcome
	Chapter 6 Withholding tax (ss. 835AN-835AO)
In force	835AN. Application of Chapter 6
In force	835AO. Withholding tax mismatch outcome
	Chapter 7 Tax residency mismatch (ss. 835AP-835AQ)
In force	835AP. Application of Chapter 7
In force	835AQ. Tax residency double deduction mismatch outcome
	Chapter 8 Imported mismatch outcomes (ss. 835AR-835AS)
In force	835AR. Application of Chapter 8
In force	835AS. Imported mismatch outcome
	Chapter 9 Structured arrangements (ss. 835AT-835AU)
In force	835AT. Application of Chapter 9
In force	835AU. Structured arrangements
	Chapter 10 Carry forward (s. 835AV)
In force	835AV. Carry forward
	Chapter 10A Reverse hybrid mismatches (ss. 835AVA-835AVD)
In force	835AVA. Interpretation (Chapter 10A)
In force	835AVB. Collective investment scheme
In force	835AVC. Application (Chapter 10A)
In force	835AVD. Reverse hybrid mismatch outcome
	Chapter 11 Application of this Part (ss. 835AW-835AX)
In force	835AW. Scope of application
In force	835AX. Order of application
	Part 35D Implementation of Council Directive (EU) 2016/1164 of 12 July 2016 as regards interest limitation (ss. 835AY-835AAO)
	Chapter 1 Interpretation and general (Part 35D) (ss. 835AY-835AAA)
In force	835AY. Interpretation (Part 35D)
In force	835AZ. Relevant profit and loss.
In force	835AAA. Long-term public infrastructure projects
	Chapter 2 Interest limitation (ss. 835AAB-835AAF)
In force	835AAB. Interpretation (Chapter 2).
In force	835AAC. Interest limitation
In force	835AAD. Carry forward of disallowable amount.
In force	835AAE. Carry forward of total spare capacity.
In force	835AAF. Reporting
	Chapter 3 Group and equity ratio (ss. 835AAG-835AAJ)
In force	835AAG. Interpretation (Chapter 3).
In force	835AAH. Group ratio
In force	835AAI. Equity ratio.
In force	835AAJ. Election
	Chapter 4 Application of this Part to interest groups (835AAK-835AAM)
In force	835AAK. Interpretation (Chapter 4)
In force	835AAL. Application of Part to interest group
In force	835AAM. Interest group reporting
	Chapter 5 Application of this Part (835AAN-835AAO)
In force	835AAN. Scope of application
In force	835AAO. Order of application
	Part 36 Miscellaneous Special Provisions (ss. 836-848A)
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.
Draft	Draft 847AA. Deduction for donations to National Governing 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.
	Part 36A Special savings incentive accounts (ss. 848B-848U)
In force	848B. Interpretation.
In force	848C. Special savings incentive account.
In force	848D. Tax credits.
In force	848E. Payment of tax credit.
In force	848F. Declaration on commencement.
In force	848G. Acquisition of qualifying assets.
In force	848H. Termination of special savings incentive account.
In force	848I. Declaration on maturity.
In force	848J. Gain on maturity.
In force	848K. Gain on cessation.
In force	848L. Gain on withdrawal.
In force	848M. Taxation of gains.
In force	848N. Transfer of special savings incentive account.
In force	848O. Declaration on transfer.
In force	848P. Monthly returns.
In force	848Q. Annual returns.
In force	848QA. Other returns.
In force	848R. Registration etc.
In force	848S. Regulations.
In force	848T. Offences.
In force	848U. Disclosure of information.
	Part 36B Pensions: incentive tax credits (ss. 848V-848AG)
In force	848V. Interpretation (Part 36B).
In force	848W. Transfer of funds on maturity of SSIA.
In force	848X. Declaration.
In force	848Y. Entitlement to pension tax credit.
In force	848Z. Tax credits.
In force	848AA. Payment of tax credits.
In force	848AB. Monthly return.
In force	848ABA. Withdrawal of tax credits.
In force	848AC. Other returns.
In force	848AD. Registration and audit of administrators.
In force	848AE. Regulations (Part 36B).
In force	848AF. Offences (Part 36B).
In force	848AG. Retention of declarations.
	Management Provisions (ss. 849-1104)
	Part 37 Administration (ss. 849-875)
In force	849. Taxes under care and management of Revenue Commissioners.
Deleted	850. Appeal Commissioners.
In force	851. Collector-General.
In force	⚠ 851A. Confidentiality of taxpayer information.
In force	851B. Use of, and access to, taxpayer information
In force	852. Inspectors of taxes.
Deleted	853. Governor and directors of Bank of Ireland.
Deleted	854. Appointment of persons for purposes of assessment of certain public offices.
Deleted	855. Declaration to be made by Commissioners.
In force	856. Disqualification of Commissioners in cases of personal interest.
Deleted	857. Declarations on taking office.
In force	858. Evidence of authorisation.
In force	859. Anonymity of authorised officers in relation to certain matters.
In force	860. Administration of oaths.
In force	861. Documents to be in accordance with form prescribed by Revenue Commissioners.
In force	862. Exercise of powers, etc. of Minister for Finance under Tax Acts.
In force	863. Loss, destruction or damage of assessments and other documents.
In force	864. Making of claims, etc.
In force	864A. Electronic claims.
In force	865. Repayment of tax.
In force	865A. Interest on repayments.
In force	865B. No offset where repayment prohibited.
In force	866. Rules as to delivery of statements.
In force	867. Amendment of statutory forms.
In force	868. Execution of warrants.
In force	869. Delivery, service and evidence of notices and forms.
In force	870. Effect of want of form, error, etc. on assessments, charges, warrants and other proceedings.
In force	871. Power to combine certain returns and assessments.
In force	872. Use of information relating to other taxes and duties.
In force	873. Proof that person is a Commissioner or officer.
In force	874. Limitation of penalties on officers employed in execution of Tax Acts and Capital Gains Tax Acts.
In force	874A. Prescribing of forms, etc.
Repealed	875. Exemption of appraisements and valuations from stamp duty.
	Part 38 Returns of income and gains, other obligations and returns, and revenue powers (ss. 876-917N)
	Chapter 1 Income tax: returns of income (ss. 876-881)
In force	876. Notice of liability to income tax.
In force	877. Returns by persons chargeable.
In force	878. Persons acting for incapacitated persons and non-residents.
In force	879. Returns of income.
In force	880. Partnership returns.
In force	881. Returns by married persons.
	Chapter 2 Corporation tax: returns of profits (ss. 882-884)
In force	882. Particulars to be supplied by new companies.
In force	883. Notice of liability to corporation tax.
In force	884. Returns of profits.
	Chapter 3 Other obligations and returns (ss. 885-898A)
In force	885. Obligation to show tax reference number on receipts.
In force	886. Obligation to keep certain records.
In force	886A. Retention and inspection of records in relation to claims by individuals.
In force	887. Use of electronic data processing.
In force	888. Returns, etc. by lessors, lessees and agents.
In force	889. Returns of fees, commissions, etc. paid by certain persons.
In force	890. Returns by persons in receipt of income belonging to others.
In force	891. Returns of interest paid or credited without deduction of tax.
In force	891A. Returns of interest paid to non-residents.
In force	891B. Returns of certain payments made by certain persons.
In force	891C. Returns of certain information by investment undertakings.
In force	891D. Returns of payment transactions by payment settlers.
In force	891DA. Returns of certain payment card transactions by payment card providers
In force	891E. Implementation of the Agreement to Improve Tax Compliance and Provide for Reporting and Exchange of Information concerning Tax Matters (United States of America) Order 2013.
In force	891F. Returns of certain information by financial institutions.
In force	891G. Implementation of Council Directive 2014/107/EU of 9 December 2014 amending Directive 2011/16/EU as regards mandatory automatic exchange of information in the field of taxation.
In force	891GA. Disclosure of certain information for the purposes of administrative cooperation in the field of taxation
In force	891H. Country-by-country reporting.
In force	891I. Implementation of Article 1(8) of Council Directive (EU) 2021/514 of 22 March 2021 amending Directive 2011/16/EU as regards mandatory automatic exchange of information in the field of taxation in relation to platform operators
In force	891J. Return of certain information by Reporting Platform Operators
In force	891K. Implementation of Council Directive (EU) 2021/514 of 22 March 2021 amending Directive 2011/16/EU on administrative cooperation in the field of taxation in relation to presence requests
In force	891L. Implementation of Council Directive (EU) 2021/514 of 22 March 2021 amending Directive 2011/16/EU on administrative cooperation in the field of taxation in relation to joint audits.
In force	892. Returns by nominee holders of securities.
Deleted	893. Returns by certain intermediaries in relation to UCITS.
In force	894. Returns of certain information by third parties.
In force	894A. Returns by third parties in relation to personal reliefs.
In force	895. Returns in relation to foreign accounts.
In force	896. Returns in relation to certain offshore products.
In force	896A. Returns in relation to settlements and trustees.
In force	896B. Provision of information by Commission for Taxi Regulation.
In force	896C.
In force	897. Returns of employees' emoluments, etc.
In force	897A. Returns by employers in relation to pension products.
In force	897B. Returns of information in respect of awards of shares to directors and employees.
In force	897C. Returns by employers in relation to reportable benefits.
In force	898. Returns of copies of rates and production of certain valuations.
In force	898A. Format of returns etc.
	Chapter 3A Implementation of Council Directive 2003/48/EC of 3 June 2003 on taxation of savings income in the form of interest payments (ss. 898B-898S)
In force	898B. Interpretation (Chapter 3A).
In force	898C. Beneficial owner.
In force	898D. Paying agent and residual entity.
In force	898E. Interest payment.
In force	898F. Obligations of paying agents where contractual relations entered into before 1 January 2004.
In force	898G. Obligations of paying agents in other contractual relations entered into.
In force	898H. Returns of interest payments made to or secured for beneficial owners.
In force	898I. Returns of interest payments to residual entities.
In force	898J. Exchange of information between Member States.
Ceased	898K. Special arrangements for certain securities.
In force	898L. Certificate for the purposes of Article 13.2 of the Directive.
In force	898M. Credit for withholding tax.
In force	898N. Audit.
In force	898O. Penalty for failure to make returns, etc.
In force	898P. Arrangements with third countries and dependent and associated territories of Member States.
In force	898Q. Miscellaneous and supplemental.
In force	898R. Commencement (Chapter 3A).
In force	898S. Cessation
	Chapter 4 Revenue powers (ss. 899-912B)
In force	899. Inspector's right to make enquiries.
In force	900. Power to call for production of books, information, etc.
In force	901. Application to High Court: production of books, information, etc.
In force	902. Information to be furnished by third party: request of an authorised officer
In force	902A. Application to High Court: information from third party.
In force	902B. Powers of inspection: life policies.
In force	903. Power of inspection: PAYE.
In force	904. Power of inspection: tax deduction from payments to certain subcontractors.
In force	904A. Power of inspection: returns and collection of appropriate tax.
In force	904B. Report to Committee of Public Accounts: publication etc.
In force	904C. Power of inspection (returns and collection of appropriate tax): assurance companies.
In force	904D. Power of inspection (returns and collection of appropriate tax): investment undertakings.
In force	904E. Power of inspection: claims by authorised insurers.
In force	904F. Power of inspection: claims by qualifying lenders.
In force	904G. Power of inspection: claims by qualifying insurers.
In force	904H. Power of inspection: qualifying savings managers.
In force	904I. Power of inspection: returns and collection of dividend withholding tax.
In force	904J. Power of inspection: tax deduction from payments in respect of professional services by certain persons.
In force	904K. Power of inspection: notices of attachment.
In force	905. Inspection of documents and records.
In force	906. Authorised officers and Garda Síochána.
In force	906A. Information to be furnished by financial institutions.
In force	907. Application to Appeal Commissioners: information from financial institutions.
In force	907A. Application to Appeal Commissioners: information from third party.
In force	908. Application to High Court seeking order requiring information: financial institutions.
In force	908A. Revenue offence: power to obtain information from financial institutions.
In force	908B. Application to High Court seeking order requiring information: associated institutions.
In force	908C. Search warrants.
In force	908D. Order to produce evidential material.
In force	908E. Order to produce documents or provide information.
In force	908F. Privileged legal material.
In force	909. Power to require return of property.
In force	910. Power to obtain information from Minister of the Government.
In force	911. Valuation of assets.
In force	912. Computer documents and records.
In force	912A. Information for tax authorities in other territories.
In force	912B. Questioning of suspects in Garda Síochána custody in certain circumstances.
	Chapter 5 Capital gains tax: returns, information, etc. (ss. 913-917C)
In force	913. Application of income tax provisions relating to returns, etc.
In force	914. Returns by issuing houses, stockbrokers, auctioneers, etc.
In force	915. Returns by nominee shareholders.
In force	916. Returns by party to a settlement.
In force	917. Returns relating to non-resident companies and trusts.
In force	917A. Return of property transfers to non-resident trustees.
In force	917B. Return by settlor in relation to non-resident trustees.
In force	917C. Return by certain trustees.
	Chapter 6 Electronic transmission of returns of income, profits, etc., and of other Revenue returns (ss. 917D-917N)
In force	917D. Interpretation (Chapter 6).
In force	917E. Application.
In force	917EA. Mandatory electronic filing and payment of tax.
In force	917F. Electronic transmission of returns.
In force	917G. Approved persons.
In force	917H. Approved transmissions.
Deleted	917I. Digital signatures.
In force	917J. Acknowledgement of electronic transmissions.
In force	917K. Hard copies.
In force	917L. Exercise of powers.
In force	917M. Proceedings.
In force	917N. Miscellaneous.
	Part 39 Assessments (ss. 918-931)
	Chapter 1 Income tax and corporation tax (ss. 918-928)
Deleted	918. Making of assessments under Schedules C, D, E and F.
Deleted	919. Assessments to corporation tax.
Deleted	920. Granting of allowances and reliefs.
Deleted	921. Aggregation of assessments.
Deleted	922. Assessment in absence of return.
Deleted	923. Function of certain assessors.
Deleted	924. Additional assessments.
Deleted	925. Special rules relating to assessments under Schedule E.
Deleted	926. Estimation of certain amounts.
Partially deleted	927. Rectification of excessive set-off, etc. of tax credit.
Deleted	928. Transmission to Collector-General of particulars of sums to be collected.
	Chapter 2 Provision against double assessment and relief for error or mistake (ss. 929-930)
Deleted	929. Double assessment.
Deleted	930. Error or mistake.
	Chapter 3 Capital gains tax (s. 931)
Deleted	931. Making of assessments and application of income tax assessment provisions.
	Part 40 Appeals (ss. 932-949)
	Chapter 1 Appeals against income tax and corporation tax assessments (ss. 932-944A)
In force	932. Prohibition on alteration of assessment except on appeal.
In force	933. Appeals against assessment.
In force	934. Procedure on appeals.
In force	935. Power to issue precepts.
In force	936. Objection by inspector or other officer to schedules.
In force	937. Confirmation and amendment of assessments.
In force	938. Questions as to assessments or schedules.
In force	939. Summoning and examination of witnesses.
In force	940. Determination of liability in cases of default.
In force	941. Statement of case for High Court.
In force	942. Appeals to Circuit Court.
In force	943. Extension of section 941.
In force	944. Communication of decision of Appeal Commissioners.
In force	944A. Publication of determinations of Appeal Commissioners.
	Chapter 2 Appeals against capital gains tax assessments (ss. 945-946)
In force	945. Appeals against assessments.
In force	946. Regulations with respect to appeals.
	Chapter 3 Miscellaneous (ss. 947-949)
In force	947. Appeals against determination under sections 98 to 100.
In force	948. Appeals against amount of income tax deducted under Schedule E.
In force	949. Appeals against determinations of certain claims, etc.
	Part 40A Appeals to Appeals Commissioners (ss. 949A-949AX)
	Chapter 1 Interpretation and General (ss. 949A-949H)
In force	949A. Interpretation
In force	949B. Delegation of acts and functions of the Revenue Commissioners
In force	949C. Electronic means
In force	949D. Persons acting under authority
In force	949E. Directions
In force	949F. Joining of additional parties to appeal
In force	949G. Withdrawal and dismissal of appeals
In force	949H. Flexible proceedings
	Chapter 2 Making and acceptance of appeals (ss. 949I-949P)
In force	949I. Notice of appeal
In force	949J. Valid appeal and references in this Part to acceptance of an appeal
In force	949K. Notification of appeal to Revenue Commissioners
In force	949L. Objection by Revenue Commissioners
In force	949M. Acceptance of an appeal
In force	949N. Refusal to accept an appeal
In force	949O. Late appeals
In force	949P. Effect of enforcement action for collection of tax
	Chapter 3 Pre-hearing proceedings (ss. 949Q-949W)
In force	949Q. Statement of case
In force	949R. Exchange of statement of case
In force	949S. Outline of arguments
In force	949T. Case management conference
In force	949U. Adjudication without a hearing
In force	949V. Settlement of appeal by agreement
In force	949W. Staying proceedings
	Chapter 4 Hearings (ss. 949X-949AF)
In force	949X. Time and place for hearing
In force	949Y. Public hearings
In force	949Z. Exclusion from hearings
In force	949AA. Parties' attendance at hearings
In force	949AB. Parties' representatives
In force	949AC. Evidence
In force	949AD. Oath
In force	949AE. Summoning and examination of witnesses
In force	949AF. Oral determinations
	Chapter 5 Determinations (ss. 949AG-949AO)
Deleted	949AG. Appeal Commissioners to have regard to same matters as Revenue Commissioners
In force	949AH. Mode of proceeding if appeal adjudicated on by way of a hearing
In force	949AI. Incomplete information
In force	949AJ. Determinations and their notification
In force	949AK. Determinations in relation to assessments
In force	949AL. Determinations other than in relation to assessments
In force	949AM. Revenue Commissioners to give effect to determinations
In force	949AN. Appeals raising common or related issues
In force	949AO. Publication of determinations
	Chapter 6 Appealing determinations of the Appeal Commissioners (ss. 949AP-AT)
In force	949AP. Appealing against determinations
In force	949AQ. Case stated for High Court
In force	949AR. Determinations of High Court
In force	949AS. Appeal to Court of Appeal
In force	949AT. Revenue Commissioners to give effect to decisions of High Court, Court of Appeal and Supreme Court
	Chapter 7 Penalties and Sanctions (ss. 949AU-AV)
In force	949AU. Summoning and examination of witnesses
In force	949AV. Dismissal of an appeal
	Chapter 8 Appeal Commissioner vacating office before completion of appeal (ss. 949AW-AX)
In force	949AW. Appeal Commissioner vacating office: prior to determination
In force	949AX. Appeal Commissioner vacating office: prior to completion and signing of case stated
	Part 41 Self Assessment (ss. 950-959)
Deleted	950. Interpretation (Part 41).
Deleted	951. Obligation to make a return.
Deleted	952. Obligation to pay preliminary tax.
Deleted	953. Notices of preliminary tax.
Deleted	954. Making of assessments.
Deleted	955. Amendment of and time limit for assessments.
Deleted	956. Inspector's right to make enquiries and amend assessments.
Deleted	957. Appeals.
Deleted	958. Date for payment of tax.
Deleted	959. Miscellaneous (Part 41).
	Part 41A Assessing Rules Including Rules for Self Assessment (ss. 959A-959AW)
	Chapter 1 Interpretation (Part 41A) (ss. 959A-959B)
In force	959A. Interpretation.
In force	959B. Supplemental interpretation provisions.
	Chapter 2 Assessments: General Rules (ss. 959C-959H)
In force	959C. Making of assessments: general rules.
In force	959D. Record of assessments and generation of notices by electronic means.
In force	959E. Notice of assessment by Revenue officer.
In force	959F. Double assessment.
In force	959G. Transmission to Collector-General of particulars of sums to be collected.
In force	959H. Amended assessment and notice of amended assessment.
	Chapter 3 Chargeable Persons: Returns (ss. 959I-959Q)
In force	959I. Obligation to make a return.
In force	959J. Requirements for returns for income tax and capital gains tax purposes.
In force	959K. Requirements for returns for corporation tax purposes.
In force	959L. Delivery of return by person acting under authority.
In force	959M. Delivery of return by precedent partner.
In force	959N. Exclusion from obligation to deliver a return.
In force	959O. Failure to deliver a return.
In force	959P. Expression of doubt.
In force	959Q. Miscellaneous (Chapter 3).
	Chapter 4 Chargeable Persons: Self Assessments (ss. 959R-959X)
In force	959R. Inclusion of self assessment in return.
In force	959S. Option for self assessment to be made by Revenue.
In force	959T. Self assessment by person acting under authority.
In force	959U. Self assessment by Revenue officer in relation to chargeable person.
In force	959V. Amendment by chargeable person of return and of self assessment in return.
In force	959W. Making of self assessment in accordance with return.
In force	959X. Penalty for failure to make or amend self assessment.
	Chapter 5 Revenue Assessments and Enquiries and Related Time Limits (ss. 959Y-959AE)
In force	959Y. Chargeable persons and other persons: assessment made or amended by Revenue officer.
In force	959Z. Right of Revenue officer to make enquiries.
In force	959AA. Chargeable persons: time limit on assessment made or amended by Revenue officer.
In force	959AB. Persons other than chargeable persons: time limit on Revenue assessment and amended assessment.
In force	959AC. Chargeable persons: Revenue assessment and amendment of assessments in absence of return, etc.
In force	959AD. Chargeable persons and other persons: Revenue assessment and amendment of assessments where there is fraud or neglect.
In force	959AE. Other Revenue assessments and miscellaneous matters.
	Chapter 6 Appeals (ss. 959AF-959AL)
In force	959AF. Appeals in relation to assessments.
In force	959AG. Chargeable persons: no appeal against self assessment.
In force	959AH. Chargeable persons: requirement to submit return and pay tax.
In force	959AI. Chargeable persons and other persons: no appeal against agreed amounts.
In force	959AJ. Appeals against time limits for making enquiries and taking actions.
In force	959AK. Appeals against amended assessments and provisions concerning preliminary matters.
In force	959AL. Persons other than chargeable persons: other rules.
	Chapter 7 Chargeable Persons: Preliminary Tax and Dates for Payment of Tax (ss. 959AM-959AV)
In force	959AM. Interpretation and miscellaneous (Chapter 7).
In force	959AN. Obligation to pay preliminary tax.
In force	959AO. Date for payment of income tax.
In force	959AP. Payment of preliminary tax by direct debit.
In force	959AQ. Date for payment of capital gains tax.
In force	959AR. Date for payment of corporation tax: companies other than with relevant accounting periods.
In force	959AS. Date for payment of corporation tax: companies with relevant accounting periods.
In force	959AT. Date for payment of corporation tax: groups.
In force	959AU. Date for payment of tax: amended assessments.
In force	959AV. Date for payment of tax: determination of an appeal.
	Chapter 8 Miscellaneous provisions (s. 959AW)
In force	959AW. Mutual agreement procedures.
	Part 42 Collection and Recovery (ss. 960-1006B)
	Chapter 1 Income tax (ss. 960-972)
In force	960. Date for payment of income tax other than under self assessment.
Repealed	961. Issue of demand notes and receipts.
Repealed	962. Recovery by sheriff or county registrar.
Repealed	963. Power of Collector-General and authorised officer to sue in Circuit Court or District Court.
Repealed	964. Continuance of pending proceedings.
Repealed	965. Evidence in proceedings in Circuit Court or District Court for recovery of income tax.
Repealed	966. High Court proceedings.
Repealed	967. Evidence of electronic transmission of particulars of income tax to be collected in proceedings for recovery of tax.
Repealed	968. Judgments for recovery of income tax.
Repealed	969. Duration of imprisonment for non-payment of income tax.
Repealed	970. Recovery of income tax charged on profits not distrainable.
Repealed	971. Priority of income tax debts over other debts.
Repealed	972. Duty of employer as to income tax payable by employees.
	Chapter 1A Interpretation (ss. 960A-960B)
In force	960A. Interpretation.
In force	960B. Discharge of Revenue Commissioners' and Collector-General's functions
	Chapter 1B Collection of tax, etc. (ss. 960C-960H)
In force	960C. Tax to be due and payable to Revenue Commissioners.
In force	960D. Tax to be debt due to Minister for Finance.
In force	960E. Collection of tax, issue of demands, etc.
In force	960EA. Payment of tax by relevant payment methods.
In force	960F. Moneys received for capital acquisitions tax and stamp duties and not appropriated to be recoverable.
In force	960G. Duty of taxpayer to identify liability against which payment to be set, etc.
In force	960GA. Repayment or refund of payment made in excess of liability to tax assessed by taxpayer
In force	960H. Offset between taxes.
	Chapter 1C Recovery provisions, evidential rules, etc. (ss. 960I-960Q)
In force	960I. Recovery of tax by way of civil proceedings.
In force	960J. Evidential and procedural rules.
In force	960K. Judgments for recovery of tax.
In force	960L. Recovery by sheriff or county registrar.
In force	960M. Taking by Collector-General of proceedings in bankruptcy.
In force	960N. Continuance of pending proceedings and evidence in proceedings.
In force	960O. Winding-up of companies: priority for taxes.
In force	960P. Bankruptcy: priority for taxes.
In force	960Q. Recovery of amounts received by a person following the lodgement of an incorrect account, etc.
	Chapter 1D Power to require statement of affairs, security, etc. (ss. 960R-960S)
In force	960R. Power to require statement of affairs, security, etc.
In force	960S. Security for certain taxes.
	Chapter 2 Corporation tax (ss. 973-975)
Repealed	973. Collection of corporation tax.
Repealed	974. Priority for corporation tax.
Repealed	975. Application of sections 964(2), 980(8) and 981 for purposes of corporation tax.
	Chapter 3 Capital gains tax (ss. 976-982)
Repealed	976. Collection of capital gains tax.
In force	977. Recovery of capital gains tax from shareholder.
In force	978. Gifts: recovery of capital gains tax from donee.
In force	979. Time for payment of capital gains tax assessed under sections 977(3) or 978(2) and (3).
In force	980. Deduction from consideration on disposal of certain assets.
In force	981. Payment by instalments where consideration due after time of disposal.
Repealed	982. Preferential payment.
	Chapter 4 Collection and recovery of income tax on certain emoluments (PAYE system) (ss. 983-997A)
In force	983. Interpretation (Chapter 4).
In force	984. Application.
In force	984A. Electronic system.
In force	984B. Liability for payment of deduction.
In force	985. Method of collection.
In force	985A. Application of section 985 to certain perquisites, etc.
In force	985B. PAYE settlement agreements.
In force	985C. PAYE: payment by intermediary.
In force	985D. PAYE: employee of non-resident employer, etc.
In force	985E. PAYE: employment not wholly exercised in State.
In force	985F. PAYE: mobile workforce.
In force	985G. Return by employer.
In force	985H. Exceptional circumstances.
In force	986. Regulations.
In force	986A. Payment made without deduction of income tax.
In force	987. Penalties for breach of regulations.
In force	988. Registration of certain persons as employers and requirement to send certain notifications.
In force	988A. Register of employees.
Deleted	989. Estimation of tax due for income tax months.
In force	990. Assessment of tax due.
In force	990A. Generation of assessments by electronic, photographic or other process.
In force	991. Interest.
In force	991A. Payment of tax by direct debit.
In force	991B. Covid-19: special warehousing and interest provisions.
Deleted	992. Appeals against estimates under section 989 or 990.
Repealed	993. Recovery of tax.
Repealed	994. Priority in bankruptcy, etc. of certain amounts.
Repealed	995. Priority in winding up of certain amounts.
In force	996. Treatment for tax purposes of certain unpaid remuneration.
In force	997. Supplementary provisions (Chapter 4).
In force	997A. Credit in respect of tax deducted from emoluments of certain directors.
	Chapter 5 Miscellaneous provisions (ss. 998-1006B)
Repealed	998. Recovery of moneys due.
Repealed	999. Taking by Collector-General of proceedings in bankruptcy.
Repealed	1000. Priority in bankruptcy, winding up, etc. for sums recovered or deducted under sections 531, 989 or 990.
In force	1001. Liability to tax, etc. of holder of fixed charge on book debts of company.
In force	1002. Deduction from payments due to defaulters of amounts due in relation to tax.
In force	1003. Payment of tax by means of donation of heritage items.
In force	1003A. Payment of tax by means of donation of heritage property to an Irish heritage trust.
In force	1004. Unremittable income.
In force	1005. Unremittable gains.
In force	1006. Poundage and certain other fees due to sheriffs or county registrars.
Repealed	1006A. Offset between taxes.
Repealed	1006B. Appropriation of payments.
	Part 43 Partnerships and European Economic Interest Groupings (EEIG) (ss. 1007-1014)
In force	1007. Interpretation (Part 43).
In force	1008. Separate assessment of partners.
In force	1008A. Medical practitioners operating in partnership
In force	1009. Partnerships involving companies.
In force	1010. Capital allowances and balancing charges in partnership cases.
In force	1011. Provision as to charges under section 757.
In force	1012. Modification of provisions as to appeals.
In force	1013. Limited partnerships.
In force	1014. Tax treatment of profits, losses and capital gains arising from activities of a European Economic Interest Grouping (EEIG).
	Part 44 Married, Separated and Divorced Persons (ss. 1015-1031)
	Chapter 1 Income tax (ss. 1015-1027)
In force	1015. Interpretation (Chapter 1).
In force	1016. Assessment as single persons.
In force	1017. Assessment of husband in respect of income of both spouses.
In force	1018. Election for assessment under section 1017.
In force	1019. Assessment of wife in respect of income of both spouses.
In force	1020. Special provisions relating to year of marriage.
In force	1021. Repayment of tax in case of certain husbands and wives.
In force	1022. Special provisions relating to tax on wife's income.
In force	1023. Application for separate assessments.
In force	1024. Method of apportioning reliefs and charging tax in cases of separate assessments.
In force	1025. Maintenance in case of separated spouses.
In force	1026. Separated and divorced persons: adaptation of provisions relating to married persons.
In force	1027. Payments pursuant to certain orders under Judicial Separation and Family Law Reform Act, 1989, Family Law Act, 1995, and Family Law (Divorce) Act, 1996, to be made without deduction of income tax.
	Chapter 2 Capital gains tax (ss. 1028-1031)
In force	1028. Married persons.
In force	1029. Application of section 1022 for purposes of capital gains tax.
In force	1030. Separated spouses: transfers of assets.
In force	1031. Divorced persons: transfers of assets.
	Part 44A Tax Treatment of Civil Partnerships (ss. 1031A-1031O)
	Chapter 1 Income Tax (ss. 1031A-1031K)
In force	1031A. Interpretation (Chapter 1).
In force	1031B. Assessment as single persons.
In force	1031C. Assessment of nominated civil partner in respect of income of both civil partners.
In force	1031D. Election for assessment under section 1031C.
In force	1031E. Special provisions relating to year of registration of civil partnership.
In force	1031F. Repayment of tax in case of certain civil partners.
In force	1031G. Special provisions relating to tax on individual's civil partner's income.
In force	1031H. Application for separate assessments.
In force	1031I. Method of apportioning reliefs and charging tax in cases of separate assessments.
In force	1031J. Maintenance of civil partners living apart.
In force	1031K. Dissolution or annulment of civil partnerships: adaptation of provisions relating to civil partners.
	Chapter 2 Capital Gains Tax (ss. 1031L-1031O)
In force	1031L. Interpretation (Chapter 2).
In force	1031M. Civil partners.
In force	1031N. Application of section 1031G for purposes of capital gains tax.
In force	1031O. Transfers of assets where civil partnership dissolved.
	Part 44B Tax Treatment of Cohabitants (ss. 1031P-1031R)
	Chapter 1 Income Tax (ss. 1031P-1031Q)
In force	1031P. Interpretation (Chapter 1).
In force	1031Q. Maintenance where relationship between cohabitants ends.
	Chapter 2 Capital Gains Tax (s. 1031R)
In force	1031R. Transfers of assets where relationship between cohabitants ends.
	Part 45 Charging and Assessing of Non-Residents (ss. 1032-1043)
	Chapter 1 Income tax and corporation tax (ss. 1032-1041)
In force	1032. Restrictions on certain reliefs.
Repealed	1033. Entitlement to tax credit in respect of distributions.
In force	1034. Assessment.
In force	1035. Profits from agencies, etc.
In force	1035A. Relieving provision to section 1035.
In force	1036. Control over residents.
In force	1037. Charge on percentage of turnover.
In force	1038. Merchanting profit.
In force	1039. Restrictions on chargeability.
In force	1040. Application of sections 1034 to 1039 for purposes of corporation tax.
In force	1041. Rents payable to non-residents.
	Chapter 2 Capital gains tax (ss. 1042-1043)
In force	1042. Charging and assessment of persons not resident or ordinarily resident: modification of general rules.
In force	1043. Application of sections 1034 and 1035 for purposes of capital gains tax.
	Part 46 Persons Chargeable in a Representative Capacity (ss. 1044-1051)
	Chapter 1 Income tax and corporation tax (ss. 1044-1050)
In force	1044. Bodies of persons.
In force	1045. Trustees, guardians and committees.
In force	1046. Liability of trustees, etc.
In force	1047. Liability of parents, guardians, executors and administrators.
In force	1048. Assessment of executors and administrators.
In force	1049. Receivers appointed by court.
In force	1050. Protection for trustees, agents and receivers.
	Chapter 2 Capital gains tax (s. 1051)
In force	1051. Application of Chapter 1 for purposes of capital gains tax.
	Part 47 Penalties, Revenue Offences, Interest on Overdue Tax and Other Sanctions (ss. 1052-1086)
	Chapter 1 Income tax and corporation tax penalties (ss. 1052-1070)
In force	1052. Penalties for failure to make certain returns, etc.
Ceased	1053. Penalty for fraudulently or negligently making incorrect returns, etc.
In force	1054. Penalties in the case of a secretary of a body of persons.
In force	1055. Penalty for assisting in making incorrect returns, etc.
In force	1056. Penalty for false statement made to obtain allowance.
Ceased	1057. Fine for obstruction of officers in execution of duties.
In force	1058. Refusal to allow deduction of tax.
In force	1059. Power to add penalties to assessments.
Ceased	1060. Proceedings against executor or administrator.
Ceased	1061. Recovery of penalties.
In force	1062. Proceedings where penalty recoverable cannot be definitely ascertained.
In force	1063. Time limit for recovery of fines and penalties.
In force	1064. Time for certain summary proceedings.
In force	1065. Mitigation and application of fines and penalties.
In force	1066. False evidence: punishment as for perjury.
In force	1067. Admissibility of statements and documents in criminal and tax proceedings.
In force	1068. Failure to act within required time.
In force	1069. Evidence of income.
In force	1070. Saving for criminal proceedings.
	Chapter 2 Other corporation tax penalties (ss. 1071-1076)
In force	1071. Penalties for failure to make certain returns.
Ceased	1072. Penalties for fraudulently or negligently making incorrect returns, etc.
In force	1073. Penalties for failure to furnish particulars required to be supplied by new companies.
In force	1074. Penalties for failure to give notice of liability to corporation tax.
In force	1075. Penalties for failure to furnish certain information and for incorrect information.
In force	1076. Supplementary provisions (Chapter 2).
	Chapter 3 Capital gains tax penalties (s. 1077)
In force	1077. Penalties for failure to make returns, etc. and for deliberately or carelessly making incorrect returns.
	Chapter 3A Determination of Penalties and Recovery of Penalties (ss. 1077A-1077D)
In force	1077A. Interpretation (Chapter 3A).
In force	1077B. Penalty notifications and determinations.
In force	1077C. Recovery of penalties.
In force	1077D. Proceedings against executor, administrator or estate.
	Chapter 3B Income Tax, Corporation Tax and Capital Gains Tax: Penalties for false returns, etc. (ss. 1077E-1077F)
In force	1077E. Penalty for deliberately or carelessly making incorrect returns, etc.
In force	1077F. Penalty for deliberately or carelessly making incorrect returns or failing to make certain returns, etc.
	Chapter 4 Revenue offences (ss. 1078-1079)
In force	1078. Revenue offences.
In force	1078A. Concealing facts disclosed by documents.
In force	1078B. Presumptions.
In force	1078C. Provision of information to juries.
In force	1079. Duties of relevant person in relation to certain revenue offences.
	Chapter 5 Interest on overdue tax (ss. 1080-1083)
In force	1080. Interest on overdue income tax, corporation tax and capital gains tax.
In force	1080A. Interest on overdue tax - supplementary provision.
In force	1080B. Covid-19: special warehousing and interest provisions (income tax).
In force	1080C. Covid-19: interest charge on relevant person under section 1080B.
In force	1081. Effect on interest of reliefs given by discharge or repayment.
In force	1082. Interest on overdue income tax and corporation tax in cases of fraud or neglect.
In force	1083. Application of sections 1080 to 1082 for capital gains tax purposes.
	Chapter 6 Other sanctions (ss. 1084-1086)
In force	1084. Surcharge for late returns.
In force	1085. Corporation tax - late returns: restriction of certain claims for relief.
In force	1086. Publication of names of tax defaulters.
In force	1086A. Publication of names and details of tax defaulters.
	Part 48 Miscellaneous and Supplemental (ss. 1087-1096B)
In force	1087. Charge and deduction of income tax not charged or deducted before passing of annual Act.
In force	1088. Restriction on deductions in computing profits.
In force	1089. Status of interest on certain unpaid taxes and duties.
In force	1090. Income tax assessment to be conclusive of total income.
In force	1091. Annexation of statements to interest warrants, etc.
In force	1092. Disclosure of certain information to rating authorities, etc.
In force	1093. Disclosure of information to Ombudsman.
In force	1093A. Disclosure of certain information to Minister for Enterprise, Trade and Employment, etc.
In force	1094. Tax clearance certificates in relation to certain licences.
In force	1095. Tax clearance certificates: general scheme.
In force	1096. Assessment of Electricity Supply Board.
In force	1096A. Construction of references to oaths, etc.
In force	1096B. Evidence of computer stored records in court proceedings etc.
	Part 49 Commencement, Repeals, Transitional Provisions, Etc. (ss. 1097-1104)
In force	1097. Commencement.
In force	1098. Repeals.
In force	1099. Saving for enactments not repealed.
In force	1100. Consequential amendments to other enactments.
In force	1101. Transitional provisions.
In force	1102. Continuity and construction of certain references to old and new law.
In force	1103. Continuance of officers, instruments and documents.
In force	1104. Short title and construction.
	Schedules
In force	Schedule 1 Supplementary Provisions Concerning the Extension of Charge to Tax to Profits and Income Derived from Activities Carried On and Employments Exercised on the Continental Shelf
	Schedule 2 Machinery for Assessment, Charge and Payment of Tax Under Schedule C and, In Certain Cases, Schedule D
In force	Schedule 2, Part 1 Interpretation of Parts 2 to 4 (paras. 1-1A)
Deleted	Schedule 2, Part 2 Public revenue dividends, etc., payable to the Bank of Ireland, or entrusted for payment to the Bank of Ireland (paras. 2-10)
Deleted	Schedule 2, Part 3 Public revenue dividends payable by public offices and departments (paras. 11-13)
In force	Schedule 2, Part 4 Public revenue dividends, dividends to which Chapter 2 of Part 4 applies, proceeds of coupons and price paid on purchase of coupons (paras. 14-22)
In force	Schedule 2, Part 5 Relief from obligation to pay tax on certain interest, dividends and other annual payments in the case of persons entrusted with payment (paras. 23-28)
In force	Schedule 2A Dividend withholding tax
In force	Schedule 2B Investment Undertakings: Declarations
In force	Schedule 2C Irish Real Estate Funds: Declarations
	Schedule 3 Reliefs in Respect of Income Tax Charged on Payments on Retirement, Etc
In force	Schedule 3, Part 1 Interpretation and preliminary (paras. 1-5)
In force	Schedule 3, Part 2 Relief by reduction of sums chargeable (paras. 6-9A)
In force	Schedule 3, Part 3 Relief by reduction of tax (paras. 10-14)
In force	Schedule 4 Exemption of Specified Non-Commercial State Sponsored Bodies from Certain Tax Provisions
In force	Schedule 4A Table
In force	Schedule 5 Description of Custom House Docks Area
In force	Schedule 6 Description of Temple Bar Area
	Schedule 7 Description of Certain Enterprise Areas
In force	Schedule 7, Part 1 Interpretation
In force	Schedule 7, Part 2 Description of Cherry Orchard/Gallanstown Enterprise Area
In force	Schedule 7, Part 3 Description of Finglas Enterprise Area
In force	Schedule 7, Part 4 Description of Rosslare Harbour Enterprise Area
	Schedule 8 Description of Qualifying Resort Areas
In force	Schedule 8, Part 1 Description of qualifying resort areas of Clare
In force	Schedule 8, Part 2 Description of qualifying resort areas of Cork
In force	Schedule 8, Part 3 Description of qualifying resort areas of Donegal
In force	Schedule 8, Part 4 Description of qualifying resort areas of Galway
In force	Schedule 8, Part 5 Description of qualifying resort areas of Kerry
In force	Schedule 8, Part 6 Description of qualifying resort areas of Louth
In force	Schedule 8, Part 7 Description of qualifying resort areas of Mayo
In force	Schedule 8, Part 8 Description of qualifying resort areas of Meath
In force	Schedule 8, Part 9 Description of qualifying resort areas of Sligo
In force	Schedule 8, Part 10 Description of qualifying resort areas of Waterford
In force	Schedule 8, Part 11 Description of qualifying resort areas of Wexford
In force	Schedule 8, Part 12 Description of qualifying resort areas of Wicklow
In force	Schedule 8A Description of Qualifying Rural Areas
In force	Schedule 8B Description of Qualifying Mid-Shannon Areas
In force	Schedule 9 Change in Ownership of Company: Disallowance of Trading Losses
Deleted	Schedule 10 Relief for Investment in Corporate Trades: Subsidiaries
	Schedule 11 Profit Sharing Schemes
In force	Schedule 11, Part 1 Interpretation (paras. 1-2)
In force	Schedule 11, Part 2 Approval of schemes (paras. 3-7)
In force	Schedule 11, Part 3 Conditions as to the shares (paras. 8-11A)
In force	Schedule 11, Part 4 Individuals ineligible to participate (paras. 12-14)
In force	Schedule 11, Part 5 Provisions as to the trust instrument (paras. 15-18)
In force	Schedule 12 Employee Share Ownership Trusts
In force	Schedule 12A Approved Savings-Related Share Option Schemes
In force	Schedule 12B Certified Contractual Savings Schemes
In force	Schedule 12C Approved Share Option Schemes
In force	⚠ Schedule 13 Accountable Persons for Purposes of Chapter 1 of Part 18
In force	Schedule 14 Capital Gains Tax: Leases
	Schedule 15 List of Bodies for Purposes of Section 610
In force	Schedule 15, Part 1
In force	Schedule 15, Part 2
In force	Schedule 16 Building Societies: Change of Status
In force	Schedule 17 Reorganisation into Companies of Trustee Savings Banks
In force	Schedule 17A Accounting Standards
In force	Schedule 18 Accounting for and Payment of Tax Deducted from Relevant Payments and Undistributed Relevant Income
In force	Schedule 18A Restriction on set-off of pre-entry losses
	Schedule 18B Tonnage Tax
In force	⚠ Schedule 18B, Part 1 Matters relating to election for tonnage tax (paras. 1-6)
In force	Schedule 18B, Part 2 Matters relating to qualifying ships (paras. 7-9)
In force	Schedule 18B, Part 3 Capital Allowances, Balancing Charges and Related Matters (paras. 10-20)
In force	Schedule 18B, Part 4 Groups, Mergers and Related Matters (paras. 21-30)
In force	Schedule 18B, Part 5 Miscellaneous and supplemental (paras. 31-34)
	Schedule 19 Offshore Funds: Distributing Funds
In force	Schedule 19, Part 1 The Distribution Test
In force	Schedule 19, Part 2 Modifications of Conditions for Certification in Certain Cases
In force	Schedule 19, Part 3 Certification Procedure
In force	Schedule 19, Part 4 Supplementary
	Schedule 20 Offshore Funds: Computation of Offshore Income Gains
In force	Schedule 20, Part 1 Disposal of Interests in non-qualifying funds
In force	Schedule 20, Part 2 Disposals involving an equalisation element
In force	Schedule 21 Purchase and Sale of Securities: Appropriate Amount in Respect of the Interest
In force	Schedule 22 Dividends Regarded as Paid Out of Profits Accumulated Before Given Date
	Schedule 23 Occupational Pension Schemes
In force	Schedule 23, Part 1 General
In force	Schedule 23, Part 2 Charge to tax in respect of unauthorised and certain other payments
In force	Schedule 23A Specified Occupations and Professions
In force	Schedule 23B Limit on Tax-Relieved Pension Funds
In force	Schedule 23C Pre-retirement access to PRSA AVCs Information to be provided in respect of pre-retirement access to additional voluntary PRSA contributions
In force	Schedule 24 Relief from Income Tax and Corporation Tax by Means of Credit in Respect of Foreign Tax
	Schedule 24A Arrangements Made by the Government with the Government of any Territory Outside the State in Relation to Affording Relief from Double Taxation and Exchanging Information in Relation to Tax
In force	Schedule 24A, Part 1 Arrangements in Relation to Affording Relief from Double Taxation in Respect of the Taxes Referred to in Section 826(1), Made by the Government and Specified in Orders Made by the Government
In force	Schedule 24A, Part 2 Arrangements, Pursuant to Section 826(1A) in Relation to Affording Relief from Double Taxation of Air Transport Undertakings and their Employees, Made by the Government and Specified in Orders Made by the Government
In force	Schedule 24A, Part 3 Arrangements, Pursuant to Section 826(1B) in Relation to Exchange of Information Relating to Tax and in Relation to Other Matters Relating to Tax
In force	Schedule 24A, Part 4 Orders Pursuant to Section 826(1C) in Relation to the Recovery of Tax and in Relation to Other Matters Relating to Tax
In force	Schedule 24A, Part 5 Orders Pursuant to Section 826(1E) in Relation to the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting
Deleted	Schedule 25 Convention Between the Government of Ireland and the Government of the United States of America for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income
In force	Schedule 25A Exemption from Tax in the Case of Gains on Certain Disposals of Shares
In force	⚠ Schedule 25B List of Specified Reliefs and Method of Determining Amount of Specified Relief Used in a Tax Year
In force	Schedule 25C Determination of Amount of Relief to be Treated as Referable to Specified Reliefs as Respects Relief Carried Forward from Tax Year 2006 to Tax Year 2007
In force	Schedule 26 Replacement of Harbour Authorities by Port Companies
	Schedule 26A Donations to approved bodies
In force	Schedule 26A, Part 1 List of approved bodies for the purposes of section 848A
In force	Schedule 26A, Part 2 Approval of a body for education in the arts
In force	Schedule 26A, Part 3 Approval of body as eligible charity
	Schedule 27 Forms of Declarations to be Made by Certain Persons
Deleted	Schedule 27, Part 1
Deleted	Schedule 27, Part 2
In force	Schedule 28 Statements, Lists and Declarations
In force	Schedule 29 Provisions Referred to in Sections 1052, 1054, 1077E and 1077F
In force	Schedule 30 Repeals
In force	Schedule 31 Consequential Amendments
In force	Schedule 32 Transitional Provisions
In force	Schedule 33 Specific Anti-Avoidance Provisions for the Purposes of Part 33
In force	Schedule 34 Specified arrangements referred to in section 817RI
In force	Schedule 35
	Schedule 35A Types and Descriptions of Slurry Storage Items for the Purposes of Section 658A
In force	Schedule 35A, Part 1 Definition
In force	Schedule 35A, Part 2
In force	Schedule 36 Types and Standards of Concrete Product for the Purposes of Part 18E

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Taxes Consolidation Act, 1997 (No. 39)

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