Part 1 Universal Social Charge, Income Tax, Corporation Tax and Capital Gains Tax (ss. 1-51)

This format of the bill is taken from the text of stage 1 published on 19 October 2023 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. 3-23)
	3. Exemption in respect of Clinical Placement Allowance
	4. Exemption in respect of allowance for maternity-related administrative support
	5. Time limits for certain assessments and repayments
	6. Amendment of section 477C of Principal Act (Help to Buy)
	7. Amendment of section 121 of Principal Act (Benefit of use of car)
	8. Amendment of section 121A of Principal Act (Benefit of use of van)
	9. Rate of charge and personal tax credits
	10. Amendment of section 472BB of Principal Act (sea-going naval personnel credit)
	11. Amendment of section 473B of Principal Act (Rent tax credit)
	12. Taxation of rights to acquire shares or other assets
	13. Mortgage interest tax relief
	14. Amendment of section 208 of Principal Act (lands owned and occupied, and trades carried on by, charities)
	15. Amendment of section 208B of Principal Act (charities - miscellaneous)
	16. Amendment of section 235 of Principal Act (bodies established for promotion of athletic or amateur games or sports)
	17. Amendment of section 784 of Principal Act (retirement annuities: relief for premiums)
	18. Amendment of section 784A of Principal Act (approved retirement fund)
	19. Amendment of section 787K of Principal Act (Revenue approval of PRSA products)
	20. Exemption from income tax of rental income subject to registration with Residential Tenancies Board
	21. Amendment of Part 15 of Principal Act (personal allowances and reliefs, etc.)
	22. Amendment of Part 1 of Schedule 26A to Principal Act (donations to approved bodies)
	23. Amendment of Schedule 13 to Principal Act (accountable persons for purposes of Chapter 1 of Part 18)
	Chapter 4 Income Tax, Corporation Tax and Capital Gains Tax (ss. 24-38)
	24. Amendment of section 97B of Principal Act (deduction for retrofitting expenditure)
	25. Amendment of section 1041 of Principal Act (rents payable to non-residents)
	26. Amendment of section 238 of Principal Act (annual payments not payable out of taxed income)
	27. Amendment of section 669O of Principal Act (exemption in respect of the catch sum)
	28. Amendment of section 216D of Principal Act (certain profits of micro-generation of electricity)
	29. Amendment of section 285A of Principal Act (acceleration of wear and tear allowances for certain energy-efficient equipment)
	30. Amendment of section 285D of Principal Act (acceleration of wear and tear allowances for farm safety equipment)
	31. Amendment of Part 16 of Principal Act (relief for investment in corporate trades)
	32. Amendment of Part 23 of Principal Act (farming and market gardening)
	33. Amendment of section 664 of Principal Act (relief for certain income from leasing of farm land)
	34. Amendment of Chapter 2 of Part 29 of Principal Act (scientific and certain other research)
	35. Amendment of certain tax exemption provisions
	36. Outbound payments defensive measures
	37. Amendment of Part 6 of Principal Act (company distributions, tax credits, etc.)
	38. Medical practitioners operating in partnership
	Chapter 5 Corporation Tax (ss. 39-45)
	39. Taxation of leases
	40. Taxation of certain qualifying financing companies
	41. Amendment of section 481 of Principal Act (relief for investment in films)
	42. Amendment of section 82 of Principal Act (pre-trading expenditure)
	43. Amendment of Chapter 5 of Part 12 of Principal Act (group relief)
	44. Amendment of section 835YA of Principal Act (non-cooperative jurisdictions: modified application of sections 835T, 835U and 835V)
	45. Amendment of Part 35C of Principal Act (Implementation of Council Directive (EU) 2016/1164 of 12 July 2016 as regards hybrid mismatches)
	Chapter 6 Capital Gains Tax (ss. 46-51)
	46. Relief for investment in innovative enterprises
	47. Amendment of section 536 of Principal Act (capital sums: receipt of compensation and insurance moneys not treated as a disposal in certain cases)
	48. Amendment of section 597AA of Principal Act (revised entrepreneur relief)
	49. Amendment of section 598 of Principal Act (disposals of business or farm on "retirement")
	50. Amendment of section 599 of Principal Act (disposals within family of business or farm)
	51. Amendment of section 604A of Principal Act (relief for certain disposals of land or buildings)

Previous Next

Log in

Request a trial

The best way to experience Better Regulation is to try it - free and without obligation.

Take a trial

Table of Contents

Document Overview

Part 1 Universal Social Charge, Income Tax, Corporation Tax and Capital Gains Tax (ss. 1-51)