1. Irish Employment Law
  2. Legislation (IE)
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  4. 2023
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  1. Finance (No. 2) Act 2023 (No. 39)
  2. Part 1 Universal Social Charge, Income Tax, Corporation Tax and Capital Gains Tax (ss. 1-51)
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Part 1 Universal Social Charge, Income Tax, Corporation Tax and Capital Gains Tax (ss. 1-51)

Comparing proposed amendment...
Chapter 1 Interpretation (s. 1)
In force
 1. Interpretation (Part 1)
Chapter 2 Universal Social Charge (s. 2)
In force
 2. Amendment of section 531AN of Principal Act (rate of charge)
Chapter 3 Income Tax (ss. 3-23)
In force
 3. Exemption in respect of Clinical Placement Allowance
In force
 4. Exemption in respect of allowance for maternity-related administrative support
In force
 5. Time limits for certain assessments and repayments
In force
 6. Amendment of section 477C of Principal Act (Help to Buy)
In force
 7. Amendment of section 121 of Principal Act (Benefit of use of car)
In force
 8. Amendment of section 121A of Principal Act (Benefit of use of van)
In force
 9. Rate of charge and personal tax credits
In force
 10. Amendment of section 472BB of Principal Act (sea-going naval personnel credit)
In force
 11. Amendment of section 473B of Principal Act (Rent tax credit)
In force
 12. Taxation of rights to acquire shares or other assets
In force
 13. Mortgage interest tax relief
In force
 14. Amendment of section 208 of Principal Act (lands owned and occupied, and trades carried on by, charities)
In force
 15. Amendment of section 208B of Principal Act (charities - miscellaneous)
In force
 16. Amendment of section 235 of Principal Act (bodies established for promotion of athletic or amateur games or sports)
In force
 17. Amendment of section 784 of Principal Act (retirement annuities: relief for premiums)
In force
 18. Amendment of section 784A of Principal Act (approved retirement fund)
In force
 19. Amendment of section 787K of Principal Act (Revenue approval of PRSA products)
In force
 20. Exemption from income tax of rental income subject to registration with Residential Tenancies Board
In force
 21. Amendment of Part 15 of Principal Act (personal allowances and reliefs, etc.)
In force
 22. Amendment of Part 1 of Schedule 26A to Principal Act (donations to approved bodies)
In force
 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)
In force
 24. Amendment of section 97B of Principal Act (deduction for retrofitting expenditure)
In force
 25. Amendment of section 1041 of Principal Act (rents payable to non-residents)
In force
 26. Amendment of section 238 of Principal Act (annual payments not payable out of taxed income)
In force
 27. Amendment of section 669O of Principal Act (exemption in respect of the catch sum)
In force
 28. Amendment of section 216D of Principal Act (certain profits of micro-generation of electricity)
In force
 29. Amendment of section 285A of Principal Act (acceleration of wear and tear allowances for certain energy-efficient equipment)
In force
 30. Amendment of section 285D of Principal Act (acceleration of wear and tear allowances for farm safety equipment)
In force
 31. Amendment of Part 16 of Principal Act (relief for investment in corporate trades)
In force
 32. Amendment of Part 23 of Principal Act (farming and market gardening)
In force
 33. Amendment of section 664 of Principal Act (relief for certain income from leasing of farm land)
In force
 34. Amendment of Chapter 2 of Part 29 of Principal Act (scientific and certain other research)
In force
 35. Amendment of certain tax exemption provisions
In force
 36. Outbound payments defensive measures
In force
 37. Amendment of Part 6 of Principal Act (company distributions, tax credits, etc.)
In force
 38. Medical practitioners operating in partnership
Chapter 5 Corporation Tax (ss. 39-45)
In force
 39. Taxation of leases
In force
 40. Taxation of certain qualifying financing companies
In force
 41. Amendment of section 481 of Principal Act (relief for investment in films)
In force
 42. Amendment of section 82 of Principal Act (pre-trading expenditure)
In force
 43. Amendment of Chapter 5 of Part 12 of Principal Act (group relief)
In force
 44. Amendment of section 835YA of Principal Act (non-cooperative jurisdictions: modified application of sections 835T, 835U and 835V)
In force
 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)
Not yet in force
 46. Relief for investment in innovative enterprises
In force
 47. Amendment of section 536 of Principal Act (capital sums: receipt of compensation and insurance moneys not treated as a disposal in certain cases)
In force
 48. Amendment of section 597AA of Principal Act (revised entrepreneur relief)
In force
 49. Amendment of section 598 of Principal Act (disposals of business or farm on "retirement")
In force
 50. Amendment of section 599 of Principal Act (disposals within family of business or farm)
In force
 51. Amendment of section 604A of Principal Act (relief for certain disposals of land or buildings)
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