Chapter 4 Income Tax, Corporation Tax and Capital Gains Tax (ss. 24-38)

This format of the bill is taken from the text of stage 1 published on 19 October 2023 by Dáil Éireann

	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

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