Part 1 Universal Social Charge, Income Tax, Corporation Tax and Capital Gains Tax (ss. 1-38)

This format of the bill is taken from the text of stage 1 published on 21 October 2021 by Dáil Éireann

	Chapter 1 Interpretation (s. 1)
	1. Interpretation (Part 1)
	Chapter 2 Universal Social Charge (s. 2)
	2. Amendment of section 531AN of Principal Act (rate of charge)
	Chapter 3 Income Tax (ss. 3-15)
	3. Deduction in respect of certain expenses of remote working
	4. Exemption in respect of Pandemic Placement Grant
	5. Amendment of section 477C of Principal Act (Help to Buy)
	6. Rate of charge and personal tax credits
	7. Amendment of section 118 of Principal Act (benefits in kind: general charging provision)
	8. Amendment of section 127B of Principal Act (tax treatment of flight crew in international traffic)
	9. Benefit-in-kind: emissions-based calculations
	10. Amendment of section 472BB of Principal Act (sea-going naval personnel credit)
	11. Amendment of Schedule 13 to Principal Act (accountable persons for purposes of Chapter 1 of Part 18)
	12. Retirement benefits: amendment of death-in-service provision
	13. Retirement benefits: removal of 15 year rule
	14. Retirement benefits: removal of Approved Minimum Retirement Fund (AMRF)
	15. Retirement benefits: amendment of section 774 of Principal Act (certain approved schemes: exemptions and reliefs)
	Chapter 4 Income Tax, Corporation Tax and Capital Gains Tax (ss. 16-27)
	16. Amendment of section 97A of Principal Act (pre-letting expenditure in respect of vacant premises)
	17. Amendment of section 261 of Principal Act (taxation of relevant interest, etc.)
	18. Non-resident landlords
	19. Amendment of certain tax exemption provisions of Principal Act
	20. Certain profits of micro-generation of electricity
	21. Amendment of section 285A of Principal Act (acceleration of wear and tear allowances for certain energy-efficient equipment)
	22. Amendment of section 285C of Principal Act (acceleration of wear and tear allowances for gas vehicles and refuelling equipment)
	23. Amendment of section 285D of Principal Act (acceleration of wear and tear allowances for farm safety equipment)
	24. Amendment of Part 23 of Principal Act (farming and market gardening)
	25. Amendment of section 886 of Principal Act (obligation to keep certain records)
	26. Amendment of Part 16 of Principal Act (relief for investment in corporate trades)
	27. Amendment of Part 35A of Principal Act (transfer pricing)
	Chapter 5 Corporation Tax (ss. 28-36)
	28. Attribution of profits to a branch
	29. Amendment of section 129A of Principal Act (dividends paid out of foreign profits)
	30. Amendment of Part 35C of Principal Act (implementation of Council Directive (EU) 2016/1164 of 12 July 2016 as regards hybrid mismatches)
	31. Interest limitation
	32. Amendment of section 481 of Principal Act (relief for investment in films)
	33. Digital games relief
	34. Amendment of section 486C of Principal Act (relief from tax for certain start-up companies)
	35. Amendment of Part 35B of Principal Act (implementation of Articles 7 and 8 of Council Directive (EU) 2016/1164 of 12 July 2016 (controlled foreign companies))
	36. Amendment of section 840A of Principal Act (interest on loans to defray money applied for certain purposes)
	Chapter 6 Capital Gains Tax (ss. 37-39)
	37. Amendment of section 604 of Principal Act (disposals of principal private residence)
	38. Transfers arising from certain mergers under Companies Act 2014
	39. Amendment of section 630 of Principal Act (interpretation (Part 21))

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Part 1 Universal Social Charge, Income Tax, Corporation Tax and Capital Gains Tax (ss. 1-38)