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Chapter 1 Interpretation (s. 1) |
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1. Interpretation (Part 1). |
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Chapter 2 Universal Social Charge (ss. 2-4) |
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2. Amendment of section 531AM (charge to universal social charge) of Principal Act. |
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3. Amendment of section 531AN (rate of charge) of Principal Act. |
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4. Amendment of section 531AAA (application of provisions relating to income tax) of Principal Act. |
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Chapter 3 Income Tax (ss. 5-18) |
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5. Amendment of section 472D (relief for key employees engaged in research and development activities) of Principal Act. |
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6. Amendment of section 71 (foreign securities and possessions) of Principal Act. |
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7. Amendment of sections 88A (double deduction in respect of certain emoluments) and 472A (relief for the long-term unemployed) of Principal Act. |
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8. Amendment of section 126 (tax treatment of certain benefits payable under Social Welfare Acts) of Principal Act. |
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9. Amendment of section 244 (relief for interest paid on certain home loans) of Principal Act. |
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10. Amendment of section 823A (deduction for income earned in certain foreign states) of Principal Act. |
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11. Amendment of section 473A (relief for fees paid for third level education, etc.) of Principal Act. |
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12. Tax treatment of loans from employee benefit schemes. |
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13. Benefit in kind: miscellaneous amendments. |
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14. Ex gratia payments: miscellaneous amendments. |
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15. Amendment of section 470 (relief for insurance against expenses of illness) of Principal Act. |
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16. Amendment of section 70 (Case III: basis of assessment) of Principal Act. |
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17. Retirement benefits. |
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18. Provisions relating to loss relief. |
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Chapter 4 Income Levy, Income Tax, Corporation Tax and Capital Gains Tax (ss. 19-32) |
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19. Donations to approved bodies. |
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20. Farm taxation. |
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21. Amendment of section 481 (relief for investment in films) of Principal Act. |
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22. Amendment of Part 16 (income tax relief for investment in corporate trades - employment and investment incentive and seed capital scheme) of Principal Act. |
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23. Amendment of Part 8 (annual payments, charges and interest) of Principal Act. |
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24. Amendment of section 267N (interpretation) of Principal Act. |
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25. Amendment of section 1003A (payment of tax by means of donation of heritage property to an Irish heritage trust) of Principal Act. |
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26. Amendment of Schedule 24 (relief from income tax and corporation tax by means of credit in respect of foreign tax) to Principal Act. |
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27. Amendment of section 79C (exclusion of foreign currency as asset of certain companies) of Principal Act. |
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28. Amendment of section 766 (tax credit for research and development expenditure) of Principal Act. |
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29. Amendment of section 246 (interest payments by companies and to non-residents) of Principal Act. |
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30. Living City Initiative. |
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31. Incentives for certain aviation services facilities. |
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32. Amendment of Chapter 3 (other obligations and returns) of Part 38 of Principal Act. |
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Chapter 5 Corporation Tax (ss. 33-42) |
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33. Amendment of surcharges on undistributed investment and estate income and undistributed income of service companies. |
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34. Amendment of section 486C (relief from tax for certain start-up companies) of Principal Act. |
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35. Amendment of section 288 (balancing allowances and balancing charges) of Principal Act. |
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36. Amendment of section 226 (certain employment grants and recruitment subsidies) of and Schedule 4 (exemption of specified non-commercial State-sponsored bodies from certain tax provisions) to Principal Act. |
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37. Amendment of section 396B (relief for certain trading losses on a value basis) of Principal Act. |
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38. Amendment of section 411 (surrender of relief between members of groups and consortia) of Principal Act. |
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39. Rate of appropriate tax for companies. |
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40. Life assurance policies and investment funds. |
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41. REITS. |
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42. Tax treatment of investment limited partnerships. |
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Chapter 6 Capital Gains Tax (ss. 43-48) |
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43. Capital gains: rate of charge. |
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44. Amendment of references to "Irish currency" in certain provisions of Principal Act. |
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45. Amendment of section 29 (chargeable persons) of Principal Act. |
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46. Amendment of section 541C (tax treatment of certain venture fund managers) of Principal Act. |
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47. Amendment of section 599 (disposals within family of business or farm) of Principal Act. |
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48. Relief for farm restructuring. |
