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Number 39 of 1997
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TAXES CONSOLIDATION ACT, 1997
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ARRANGEMENT OF PARTS, CHAPTERS AND SCHEDULES
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INTERPRETATION AND BASIC CHARGING PROVISIONS
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PART 1
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Interpretation
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PART 2
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The Charge to tax
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CHAPTER 1
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Income tax
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CHAPTER 2
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Corporation tax
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CHAPTER 3
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Capital gains tax
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INCOME TAX AND CORPORATION TAX: THE MAIN PROVISIONS
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PART 3
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Provisions Relating to the Schedule C Charge and Government and Other Public Securities
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CHAPTER 1
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Principal provisions relating to the Schedule C charge
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CHAPTER 2
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Government and other public securities: interest payable without deduction of tax
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CHAPTER 3
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Government and other public securities: exemptions from tax
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CHAPTER 4
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Miscellaneous provisions
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PART 4
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Principal Provisions Relating to the Schedule D Charge
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CHAPTER 1
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Supplementary charging provisions
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CHAPTER 2
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Foreign dividends
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CHAPTER 3
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Income tax: basis of assessment under Cases I and II
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CHAPTER 4
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Income tax: basis of assessment under Cases III, IV and
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CHAPTER 5
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Computational provisions: corporation tax
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CHAPTER 6
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Computational provisions: general
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CHAPTER 7
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Special measures on discontinuance of, and change of sis of computation of profits or gains of, a trade or profession
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CHAPTER 8
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Taxation of rents and certain other payments
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CHAPTER 9
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Miscellaneous provisions
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PART 5
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Principal Provisions Relating to the Schedule E Charge
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CHAPTER 1
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Basis of assessment, persons chargeable and extent of charge
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CHAPTER 2
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Computational provisions
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CHAPTER 3
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Expenses allowances and provisions relating to the general benefits in kind charge
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CHAPTER 4
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Other benefit in kind charges
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CHAPTER 5
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Miscellaneous charging provisions
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PART 6
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Company Distributions, Tax Credits, Franked Investment Income and Advance Corporation Tax
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CHAPTER 1
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Taxation of company distributions
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CHAPTER 2
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Meaning of distribution
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CHAPTER 3
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Distributions and tax credits— general
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CHAPTER 4
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Distributions out of certain exempt profits or gains or out of certain relieved income
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CHAPTER 5
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Distributions out of certain income of manufacturing companies
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CHAPTER 6
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Distributions— supplemental
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CHAPTER 7
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Franked investment income
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CHAPTER 8
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Advance corporation tax
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CHAPTER 9
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Taxation of acquisition by a company of its own shares
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PART 7
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Income Tax and Corporation Tax Exemptions
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CHAPTER 1
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Income tax
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CHAPTER 2
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Corporation tax
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CHAPTER 3
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Income tax and corporation tax
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PART 8
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Annual Payments, Charges and Interest
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CHAPTER 1
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Annual payments
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CHAPTER 2
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Charges on income for corporation tax purposes
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CHAPTER 3
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Principal provisions relating to the payment of interest
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CHAPTER 4
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Interest payments by certain deposit takers
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PART 9
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Principal Provisions Relating to Relief for Capital Expenditure
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CHAPTER 1
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Industrial buildings or structures: industrial building allowances, writing-down allowances, balancing allowances and balancing charges
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CHAPTER 2
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Machinery or plant: initial allowances, wear and tear allowances, balancing allowances and balancing charges
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CHAPTER 3
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Dredging: initial allowances and annual allowances
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CHAPTER 4
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Miscellaneous and general
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PART 10
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Income Tax and Corporation Tax: Reliefs for Renewal and Improvement of Certain Urban Areas, Certain Resort Areas and Certain Islands
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CHAPTER 1
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Custom House Docks Area
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CHAPTER 2
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Temple Bar Area
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CHAPTER 3
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Designated areas, designated streets, enterprise areas and multi-storey car parks in certain urban areas
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CHAPTER 4
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Qualifying resort areas
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CHAPTER 5
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Designated islands
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CHAPTER 6
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Dublin Docklands Area
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PART 11
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Capital Allowances and Expenses for Certain Road Vehicles
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PART 12
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Principal Provisions Relating to Loss Relief, Treatment of Certain Losses and Capital Allowances, and Group Relief
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CHAPTER 1
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Income tax: loss relief
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CHAPTER 2
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Income tax: loss relief— treatment of capital allowances
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CHAPTER 3
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Corporation tax: loss relief
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CHAPTER 4
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Income tax and corporation tax: treatment of certain losses and certain capital allowances
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CHAPTER 5
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Group relief
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PART 13
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Close Companies
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CHAPTER 1
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Interpretation and general
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CHAPTER 2
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Additional matters to be treated as distributions, charges to tax in respect of certain loans and surcharges on certain undistributed income
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PART 14
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Taxation of Companies Engaged in Manufacturing Trades, Certain Trading Operations Carried on in Shannon Airport and Certain Trading Operations Carried on in the Custom House Docks Area
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CHAPTER 1
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Interpretation and general
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CHAPTER 2
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Principal provisions
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PART 15
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Personal Allowances and Reliefs and Certain Other Income Tax and Corporation Tax Reliefs
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CHAPTER 1
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Personal allowances and reliefs
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CHAPTER 2
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Income tax and corporation tax: reliefs applicable to both
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CHAPTER 3
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Corporation tax reliefs
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PART 16
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Income Tax Relief for Investment in Corporate Trades— Business Expansion Scheme and Seed Capital Scheme
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PART 17
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Profit Sharing Schemes and Employee Share Ownership Trusts
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CHAPTER 1
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Profit sharing schemes
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CHAPTER 2
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Employee share ownership trusts
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PART 18
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Payments in Respect of Professional Services By Certain Persons and Payments to Subcontractors in Certain Industries
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CHAPTER 1
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Payments in respect of professional services by certain persons
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CHAPTER 2
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Payments to subcontractors in certain industries
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TAXATION OF CHARGEABLE GAINS
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PART 19
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Principal Provisions Relating to Taxation of Chargeable Gains
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CHAPTER 1
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Assets and acquisitions and disposals of assets
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CHAPTER 2
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Computation of chargeable gains and allowable losses
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CHAPTER 3
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Assets held in a fiduciary or representative capacity inheritances and settlements
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CHAPTER 4
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Shares and securities
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CHAPTER 5
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Life assurance and deferred annuities
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CHAPTER 6
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Transfer of business assets
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CHAPTER 7
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Other reliefs and exemptions
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PART 20
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Companies' Chargeable Gains
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CHAPTER 1
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General
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CHAPTER 2
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Provisions where companies cease to be resident in the State
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PART 21
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Mergers, Divisions, Transfers Of Assets and Exchanges Of Shares Concerning Companies Of Different Member States
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TRANSACTIONS IN LAND
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PART 22
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Provisions Relating to Dealing in or Developing Land and Disposals of Development Land
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CHAPTER 1
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Income tax and corporation tax: profits or gains from dealing in or developing land
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CHAPTER 2
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Capital gains tax: disposals of development land
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OTHER SPECIAL PROVISIONS
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PART 23
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Farming and Market Gardening
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CHAPTER 1
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Interpretation and general
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CHAPTER 2
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Farming: relief for increase in stock values
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PART 24
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Taxation of Profits of Certain Mines and Petroleum Taxation
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CHAPTER 1
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Taxation of profits of certain mines
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CHAPTER 2
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Petroleum taxation
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PART 25
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Industrial and Provident Societies, Building Societies, and Trustee Savings Banks
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CHAPTER 1
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Industrial and provident societies
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CHAPTER 2
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Building societies
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CHAPTER 3
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Trustee savings banks
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PART 26
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Life Assurance Companies
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CHAPTER 1
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General provisions
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CHAPTER 2
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Special investment policies
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CHAPTER 3
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Provisions applying to overseas life assurance companies
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PART 27
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Unit Trusts and Offshore Funds
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CHAPTER 1
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Unit trusts
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CHAPTER 2
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Offshore funds
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PART 28
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Purchase and Sale of Securities
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CHAPTER 1
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Purchase and sale of securities
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CHAPTER 2
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Purchases of shares by financial concerns and persons exempted from tax, and restriction on relief for losses by repayment of tax in case of dividends paid out of accumulated profits
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PART 29
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Patents, Scientific and Certain Other Research, Know-How and Certain Training
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CHAPTER 1
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Patents
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CHAPTER 2
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Scientific and certain other research
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CHAPTER 3
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Know-how and certain training
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PART 30
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Occupational Pension Schemes, Retirement Annuities, Purchased Life Annuities and Certain Pensions
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CHAPTER 1
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Occupational pension schemes
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CHAPTER 2
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Retirement annuities
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CHAPTER 3
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Purchased life annuities
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CHAPTER 4
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Miscellaneous
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PART 31
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Taxation of Settlors, Etc., In Respect of Settled or Transferred Income
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CHAPTER 1
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Revocable dispositions for short periods and certain dispositions in favour of children
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CHAPTER 2
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Settlements on children generally
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PART 32
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Estates of Deceased Persons in Course of Administration and Surcharge on Certain Income of Trustees
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CHAPTER 1
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Estates of deceased persons in course of administration
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CHAPTER 2
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Surcharge on certain income of trustees
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PART 33
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Anti-Avoidance
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CHAPTER 1
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Transfer of assets abroad
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CHAPTER 2
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Miscellaneous
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PART 34
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Provisions Relating to the Residence of Individuals
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PART 35
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Double Taxation Relief
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CHAPTER 1
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Principal reliefs
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CHAPTER 2
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Miscellaneous
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PART 36
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Miscellaneous Special Provisions
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MANAGEMENT PROVISIONS
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PART 37
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Administration
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PART 38
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Returns of Income and Gains, Other Obligations and Returns, and Revenue Powers
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CHAPTER 1
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Income tax: returns of income
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CHAPTER 2
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Corporation tax: returns of profits
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CHAPTER 3
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Other obligations and returns
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CHAPTER 4
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Revenue powers
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CHAPTER 5
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Capital gains tax: returns, information, etc.
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PART 39
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Assessments
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CHAPTER 1
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Income tax and corporation tax
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CHAPTER 2
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Provision against double assessment and relief for error or mistake
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CHAPTER 3
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Capital gains tax
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PART 40
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Appeals
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CHAPTER 1
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Appeals against income tax and corporation tax assessments
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CHAPTER 2
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Appeals against capital gains tax assessments
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CHAPTER 3
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Miscellaneous
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PART 41
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Self Assessment
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PART 42
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Collection and Recovery
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CHAPTER 1
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Income tax
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CHAPTER 2
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Corporation tax
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CHAPTER 3
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Capital gains tax
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CHAPTER 4
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Collection and recovery of income tax on certain emoluments (PAYE system)
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CHAPTER 5
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Miscellaneous provisions
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PART 43
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Partnerships and European Economic Interest Groupings (EEIG)
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PART 44
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Married, Separated and Divorced Persons
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CHAPTER 1
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Income tax
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CHAPTER 2
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Capital gains tax
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PART 45
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Charging and Assessing of Non-Residents
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CHAPTER 1
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Income tax and corporation tax
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CHAPTER 2
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Capital gains tax
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PART 46
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Persons Chargeable in a Representative Capacity
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CHAPTER 1
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Income tax and corporation tax
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CHAPTER 2
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Capital gains tax
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PART 47
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Penalties, Revenue Offences, Interest on Overdue Tax and Other Sanctions
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CHAPTER 1
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Income tax and corporation tax penalties
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CHAPTER 2
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Other corporation tax penalties
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CHAPTER 3
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Capital gains tax penalties
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CHAPTER 4
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Revenue offences
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CHAPTER 5
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Interest on overdue tax
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CHAPTER 6
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Other sanctions
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PART 48
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Miscellaneous and Supplemental
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PART 49
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Commencement, Repeals, Transitional Provisions, Etc
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SCHEDULE 1
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Supplementary Provisions Concerning the Extension of Charge to Tax to Profits and Income Derived From Activities Carried on and Employments Exercised on the Continental Shelf
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SCHEDULE 2
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Machinery for Assessment, Charge and Payment of Tax Under Schedule C and, in Certain Cases, Schedule D
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SCHEDULE 3
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Reliefs in Respect of Income Tax Charged on Payments on Retirement, Etc
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SCHEDULE 4
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Exemption of Specified Non-Commercial State Sponsored Bodies From Certain Tax Provisions
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SCHEDULE 5
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Description of Custom House Docks Area
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SCHEDULE 6
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Description of Temple Bar Area
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SCHEDULE 7
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Description of Certain Enterprise Areas
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SCHEDULE 8
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Description of Qualifying Resort Areas
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SCHEDULE 9
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Change in Ownership of Company: Disallowance of Trading Losses
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SCHEDULE 10
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Relief for Investment in Corporate Trades: Subsidiaries
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SCHEDULE 11
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Profit Sharing Schemes
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SCHEDULE 12
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Employee Share Ownership Trusts
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SCHEDULE 13
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Accountable Persons for purposes of Chapter 1 of Part 18
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SCHEDULE 14
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Capital Gains Tax: Leases
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SCHEDULE 15
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List of Bodies for Purposes of
Section 610
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SCHEDULE 16
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Building Societies: Change of Status
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SCHEDULE 17
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Reorganisation into Companies of Trustee Savings Banks
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SCHEDULE 18
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Accounting for and Payment of Tax Deducted from Relevant Payments and Undistributed Relevant Income
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SCHEDULE 19
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Offshore Funds: Distributing Funds
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SCHEDULE 20
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Offshore Funds: Computation of Offshore Income Gains
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SCHEDULE 21
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Purchase and Sale of Securities: Appropriate Amount in Respect of the Interest
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SCHEDULE 22
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Dividends Regarded as Paid Out of Profits Accumulated Before Given Date
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SCHEDULE 23
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Occupational Pension Schemes
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SCHEDULE 24
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Relief from Income Tax and Corporation Tax by Means of Credit in Respect of Foreign Tax
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SCHEDULE 25
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Convention Between the Government of Ireland and the Government of the United States of America for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income
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SCHEDULE 26
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Replacement of Harbour Authorities by Port Companies
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SCHEDULE 27
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Forms of Declarations to be Made by Certain Persons
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SCHEDULE 28
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Statements, Lists and Declarations
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SCHEDULE 29
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Provisions Referred to in Sections 1052, 1053 and 1054
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SCHEDULE 30
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Repeals
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SCHEDULE 31
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Consequential Amendments
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SCHEDULE 32
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Transitional Provisions
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ARRANGEMENT OF SECTIONS
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INTERPRETATION AND BASIC CHARGING PROVISIONS
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PART 1
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Interpretation
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PART 2
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The Charge to Tax
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CHAPTER 1
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Income tax
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CHAPTER 2
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Corporation tax
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CHAPTER 3
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Capital gains tax
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INCOME TAX AND CORPORATION TAX: THE MAIN PROVISIONS
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PART 3
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Provisions Relating to the Schedule C Charge and Government and Other Public Securities
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CHAPTER 1
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Principal provisions relating to the Schedule C charge
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CHAPTER 2
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Government and other public securities: interest payable without deduction of tax
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CHAPTER 3
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Government and other public securities: exemptions from tax
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CHAPTER 4
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Miscellaneous provisions
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PART 4
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Principal Provisions Relating to the Schedule D Charge
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CHAPTER 1
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Supplementary charging provisions
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CHAPTER 2
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Foreign dividends
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CHAPTER 3
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Income tax: basis of assessment under Cases I and II
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CHAPTER 4
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Income tax: basis of assessment under Cases III, IV and V
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CHAPTER 5
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Computational provisions: corporation tax
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CHAPTER 6
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Computational provisions: general
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CHAPTER 7
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Special measures on discontinuance of, and change of basis of computation of profits or gains of, a trade or profession
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CHAPTER 8
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Taxation of rents and certain other payments
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CHAPTER 9
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Miscellaneous provisions
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PART 5
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Principal Provisions Relating to the Schedule E Charge
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CHAPTER 1
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Basis of assessment, persons chargeable and extent of charge
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CHAPTER 2
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Computational provisions
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CHAPTER 3
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Expenses allowances and provisions relating to the general benefits in kind charge
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CHAPTER 4
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Other benefit in kind charges
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CHAPTER 5
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Miscellaneous charging provisions
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PART 6
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Company Distributions, Tax Credits, Franked Investment Income and Advance Corporation Tax
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CHAPTER 1
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Taxation of company distributions
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CHAPTER 2
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Meaning of distribution
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CHAPTER 3
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Distributions and tax credits— general
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CHAPTER 4
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Distributions out of certain exempt profits or gains or out of certain relieved income
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CHAPTER 5
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Distributions out of certain income of manufacturing companies
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CHAPTER 6
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Distributions— supplemental
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CHAPTER 7
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Franked investment income
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CHAPTER 8
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Advance corporation tax
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CHAPTER 9
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Taxation of acquisition by a company of its own shares
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PART 7
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Income Tax and Corporation Tax Exemptions
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CHAPTER 1
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Income tax
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CHAPTER 2
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Corporation tax
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CHAPTER 3
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Income tax and corporation tax
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PART 8
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Annual Payments, Charges and Interest
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CHAPTER 1
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Annual payments
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CHAPTER 2
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Charges on income for corporation tax purposes
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CHAPTER 3
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Principal provisions relating to the payment of interest
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CHAPTER 4
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Interest payments by certain deposit takers
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PART 9
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Principal Provisions Relating to Relief for Capital Expenditure
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CHAPTER 1
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Industrial buildings or structures: industrial building allowances, writing-down allowances, balancing allowances and balancing charges
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CHAPTER 2
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Machinery or plant: initial allowances, wear and tear allowances, balancing allowances and balancing charges
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CHAPTER 3
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Dredging: initial allowances and annual allowances
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CHAPTER 4
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Miscellaneous and general
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304.
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Income tax: allowances and charges in taxing a trade, etc.
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305.
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Income tax: manner of granting, and effect of, allowances made by means of discharge or repayment of tax.
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306.
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Meaning of basis period.
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307.
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Corporation tax: allowances and charges in taxing a trade.
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308.
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Corporation tax: manner of granting, and effect of, allowances made by means of discharge or repayment of tax.
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309.
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Companies not resident in the State.
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310.
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Allowances in respect of certain contributions to capital expenditure of local authorities.
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311.
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Apportionment of consideration and exchanges and surrenders of leasehold interests.
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312.
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Special provisions as to certain sales.
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313.
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Effect, in certain cases, of succession to trade, etc.
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314.
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Procedure on apportionment.
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315.
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Property used for purposes of “exempted trading operations”.
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316.
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Interpretation of certain references to expenditure and time when expenditure is incurred.
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317.
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Treatment of grants.
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318.
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Meaning of “sale, insurance, salvage or compensation moneys”.
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319.
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Adjustment of allowances by reference to value-added tax.
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320.
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Other interpretation (Part 9).
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321.
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Provisions of general application in relation to the making of allowances and charges.
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PART 10
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Income Tax and Corporation Tax: Reliefs for Renewal and Improvement of Certain Urban Areas, Certain Resort Areas and Certain Islands
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CHAPTER 1
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Custom House Docks Area
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CHAPTER 2
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Temple Bar Area
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CHAPTER 3
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Designated areas, designated streets, enterprise areas and multi-storey car parks in certain urban areas
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CHAPTER 4
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Qualifying resort areas
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CHAPTER 5
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Designated islands
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CHAPTER 6
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Dublin Docklands Area
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PART 11
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| |
Capital Allowances and Expenses for Certain Road Vehicles
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PART 12
|
| |
Principal Provisions Relating to Loss Relief, Treatment of Certain Losses and Capital Allowances, and Group Relief
|
| |
CHAPTER 1
|
| |
Income tax: loss relief
|
| |
|
| |
CHAPTER 2
|
| |
Income tax: loss relief— treatment of capital allowances
|
| |
|
| |
CHAPTER 3
|
| |
Corporation tax: loss relief
|
| |
|
| |
CHAPTER 4
|
| |
Income tax and corporation tax: treatment of certain losses and certain capital allowances
|
| |
|
| |
CHAPTER 5
|
| |
Group relief
|
| |
|
| |
PART 13
|
| |
Close Companies
|
| |
CHAPTER 1
|
| |
Interpretation and general
|
| |
|
| |
CHAPTER 2
|
| |
Additional matters to be treated as distributions, charges to tax in respect of certain loans and surcharges on certain undistributed income
|
| |
|
| |
PART 14
|
| |
Taxation of Companies Engaged in Manufacturing Trades, Certain Trading Operations Carried On in Shannon Airport and Certain Trading Operations Carried on in the Custom House Docks Area
|
| |
CHAPTER 1
|
| |
Interpretation and general
|
| |
|
| |
CHAPTER 2
|
| |
Principal provisions
|
| |
|
| |
PART 15
|
| |
Personal Allowances and Reliefs and Certain Other Income Tax and Corporation Tax Reliefs
|
| |
CHAPTER 1
|
| |
Personal allowances and reliefs
|
| |
|
| |
CHAPTER 2
|
| |
Income tax and corporation tax: reliefs applicable to both
|
| |
|
| |
CHAPTER 3
|
| |
Corporation tax reliefs
|
| |
|
| |
PART 16
|
| |
Income Tax Relief for Investment in Corporate Trades— Business Expansion Scheme and Seed Capital Scheme
|
| |
|
| |
PART 17
|
| |
Profit Sharing Schemes and Employee Share Ownership Trusts
|
| |
CHAPTER 1
|
| |
Profit sharing schemes
|
| |
|
| |
CHAPTER 2
|
| |
Employee share ownership trusts
|
| |
|
| |
PART 18
|
| |
Payments In Respect of Professional Services by Certain Persons and Payments to Subcontractors in Certain Industries
|
| |
CHAPTER 1
|
| |
Payments in respect of professional services by certain persons
|
| |
|
| |
CHAPTER 2
|
| |
Payments to subcontractors in certain industries
|
| |
|
| |
TAXATION OF CHARGEABLE GAINS
|
| |
PART 19
|
| |
Principal Provisions Relating to Taxation of Chargeable Gains
|
| |
CHAPTER 1
|
| |
Assets and acquisitions and disposals of assets
|
| |
|
| |
CHAPTER 2
|
| |
Computation of chargeable gains and allowable losses
|
| |
|
| |
CHAPTER 3
|
| |
Assets held in a fiduciary or representative capacity, inheritances and settlements
|
| |
|
| |
CHAPTER 4
|
| |
Shares and securities
|
| |
|
| |
CHAPTER 5
|
| |
Life assurance and deferred annuities
|
| |
|
| |
CHAPTER 6
|
| |
Transfer of business assets
|
| |
|
| |
CHAPTER 7
|
| |
Other reliefs and exemptions
|
| |
|
| |
PART 20
|
| |
Companies' Chargeable Gains
|
| |
CHAPTER 1
|
| |
General
|
| |
|
| |
CHAPTER 2
|
| |
Provisions where companies cease to be resident in the State
|
| |
|
| |
PART 21
|
| |
Mergers, Divisions, Transfers of Assets and Exchanges of Shares Concerning Companies of Different Member States
|
| |
|
| |
TRANSACTIONS IN LAND
|
| |
PART 22
|
| |
Provisions Relating to Dealing In or Developing Land and Disposals of Development Land
|
| |
CHAPTER 1
|
| |
Income tax and corporation tax: profits or gains from dealing in or developing land
|
| |
|
| |
CHAPTER 2
|
| |
Capital gains tax: disposals of development land
|
| |
|
| |
OTHER SPECIAL PROVISIONS
|
| |
PART 23
|
| |
Farming and Market Gardening
|
| |
CHAPTER 1
|
| |
Interpretation and general
|
| |
|
| |
CHAPTER 2
|
| |
Farming: relief for increase in stock values
|
| |
|
| |
PART 24
|
| |
Taxation of Profits of Certain Mines and Petroleum Taxation
|
| |
CHAPTER 1
|
| |
Taxation of profits of certain mines
|
| |
|
| |
CHAPTER 2
|
| |
Petroleum taxation
|
| |
|
| |
PART 25
|
| |
Industrial and Provident Societies, Building Societies, and Trustee Savings Banks
|
| |
CHAPTER 1
|
| |
Industrial and provident societies
|
| |
|
| |
CHAPTER 2
|
| |
Building societies
|
| |
|
| |
CHAPTER 3
|
| |
Trustee savings banks
|
| |
|
| |
PART 26
|
| |
Life Assurance Companies
|
| |
CHAPTER 1
|
| |
General provisions
|
| |
|
| |
CHAPTER 2
|
| |
Special investment policies
|
| |
|
| |
CHAPTER 3
|
| |
Provisions applying to overseas life assurance companies
|
| |
|
| |
PART 27
|
| |
Unit Trusts and Offshore Funds
|
| |
CHAPTER 1
|
| |
Unit trusts
|
| |
|
| |
CHAPTER 2
|
| |
Offshore funds
|
| |
|
| |
PART 28
|
| |
Purchase and Sale of Securities
|
| |
CHAPTER 1
|
| |
Purchase and sale of securities
|
| |
|
| |
CHAPTER 2
|
| |
Purchases of shares by financial concerns and persons exempted from tax, and restriction on relief for losses by repayment of tax in case of dividends paid out of accumulated profits
|
| |
|
| |
PART 29
|
| |
Patents, Scientific and Certain Other Research, Know-How and Certain Training
|
| |
CHAPTER 1
|
| |
Patents
|
| |
|
| |
CHAPTER 2
|
| |
Scientific and certain other research
|
| |
|
| |
CHAPTER 3
|
| |
Know-how and certain training
|
| |
|
| |
PART 30
|
| |
Occupational Pension Schemes, Retirement Annuities, Purchased Life Annuities and Certain Pensions
|
| |
CHAPTER 1
|
| |
Occupational pension schemes
|
| |
|
| |
CHAPTER 2
|
| |
Retirement annuities
|
| |
|
| |
CHAPTER 3
|
| |
Purchased life annuities
|
| |
|
| |
CHAPTER 4
|
| |
Miscellaneous
|
| |
|
| |
PART 31
|
| |
Taxation of Settlors, Etc in Respect of Settled or Transferred Income
|
| |
CHAPTER 1
|
| |
Revocable dispositions for short periods and certain dispositions in favour of children
|
| |
|
| |
CHAPTER 2
|
| |
Settlements on children generally
|
| |
|
| |
PART 32
|
| |
Estates of Deceased Persons in Course of Administration and Surcharge on Certain Income of Trustees
|
| |
CHAPTER 1
|
| |
Estates of deceased persons in course of administration
|
| |
|
| |
CHAPTER 2
|
| |
Surcharge on certain income of trustees
|
| |
|
| |
PART 33
|
| |
Anti-Avoidance
|
| |
CHAPTER 1
|
| |
Transfer of assets abroad
|
| |
|
| |
CHAPTER 2
|
| |
Miscellaneous
|
| |
|
| |
PART 34
|
| |
Provisions Relating to the Residence of Individuals
|
| |
|
| |
PART 35
|
| |
Double Taxation Relief
|
| |
CHAPTER 1
|
| |
Principal reliefs
|
| |
|
| |
CHAPTER 2
|
| |
Miscellaneous
|
| |
|
| |
PART 36
|
| |
Miscellaneous Special Provisions
|
| |
|
| |
MANAGEMENT PROVISIONS
|
| |
PART 37
|
| |
Administration
|
| |
|
| |
PART 38
|
| |
Returns of Income and Gains, Other Obligations and Returns, and Revenue Powers
|
| |
CHAPTER 1
|
| |
Income tax: returns of income
|
| |
|
| |
CHAPTER 2
|
| |
Corporation tax: returns of profits
|
| |
|
| |
CHAPTER 3
|
| |
Other obligations and returns
|
| |
|
| |
CHAPTER 4
|
| |
Revenue powers
|
| |
|
| |
CHAPTER 5
|
| |
Capital gains tax: returns, information, etc.
|
| |
|
| |
PART 39
|
| |
Assessments
|
| |
CHAPTER 1
|
| |
Income tax and corporation tax
|
| |
|
| |
CHAPTER 2
|
| |
Provision against double assessment and relief for error or mistake
|
| |
|
| |
CHAPTER 3
|
| |
Capital gains tax
|
| |
|
| |
PART 40
|
| |
Appeals
|
| |
CHAPTER 1
|
| |
Appeals against income tax and corporation tax assessments
|
| |
|
| |
CHAPTER 2
|
| |
Appeals against capital gains tax assessments
|
| |
|
| |
CHAPTER 3
|
| |
Miscellaneous
|
| |
|
| |
PART 41
|
| |
Self Assessment
|
| |
|
| |
PART 42
|
| |
Collection and Recovery
|
| |
CHAPTER 1
|
| |
Income tax
|
| |
|
| |
CHAPTER 2
|
| |
Corporation tax
|
| |
|
| |
CHAPTER 3
|
| |
Capital gains tax
|
| |
|
| |
CHAPTER 4
|
| |
Collection and recovery of income tax on certain emoluments (PAYE system)
|
| |
|
| |
CHAPTER 5
|
| |
Miscellaneous provisions
|
| |
|
| |
PART 43
|
| |
Partnerships and European Economic Interest Groupings (EEIG)
|
| |
|
| |
PART 44
|
| |
Married, Separated and Divorced Persons
|
| |
CHAPTER 1
|
| |
Income tax
|
| |
|
| |
CHAPTER 2
|
| |
Capital gains tax
|
| |
|
| |
PART 45
|
| |
Charging and Assessing of Non-Residents
|
| |
CHAPTER 1
|
| |
Income tax and corporation tax
|
| |
|
| |
|
| |
CHAPTER 2
|
| |
Capital gains tax
|
| |
|
| |
PART 46
|
| |
Persons Chargeable in a Representative Capacity
|
| |
CHAPTER 1
|
| |
Income tax and corporation tax
|
| |
|
| |
CHAPTER 2
|
| |
Capital gains tax
|
| |
|
| |
PART 47
|
| |
Penalties, Revenue Offences, Interest on Overdue Tax and Other Sanctions
|
| |
CHAPTER 1
|
| |
Income tax and corporation tax penalties
|
| |
|
| |
CHAPTER 2
|
| |
Other corporation tax penalties
|
| |
|
| |
CHAPTER 3
|
| |
Capital gains tax penalties
|
| |
|
| |
CHAPTER 4
|
| |
Revenue offences
|
| |
|
| |
CHAPTER 5
|
| |
Interest on overdue tax
|
| |
|
| |
CHAPTER 6
|
| |
Other sanctions
|
| |
|
| |
PART 48
|
| |
Miscellaneous and Supplemental
|
| |
|
| |
PART 49
|
| |
Commencement, Repeals, Transitional Provisions, Etc
|
| |
|
| |
SCHEDULE 1
|
| |
Supplementary Provisions Concerning the Extension of Charge to Tax to Profits and Income Derived from Activities Carried On and Employments Exercised on the Continental Shelf
|
| |
SCHEDULE 2
|
| |
Machinery for Assessment, Charge and Payment of Tax under Schedule C and, in Certain Cases, Schedule D
|
| |
SCHEDULE 3
|
| |
Reliefs in Respect of Income Tax Charged on Payments on Retirement, Etc
|
| |
SCHEDULE 4
|
| |
Exemption of Specified Non-Commercial State Sponsored Bodies from Certain Tax Provisions
|
| |
SCHEDULE 5
|
| |
Description of Custom House Docks Area
|
| |
SCHEDULE 6
|
| |
Description of Temple Bar Area
|
| |
SCHEDULE 7
|
| |
Description of Certain Enterprise Areas
|
| |
SCHEDULE 8
|
| |
Description of Qualifying Resort Areas
|
| |
SCHEDULE 9
|
| |
Change in Ownership of Company: Disallowance of Trading Losses
|
| |
SCHEDULE 10
|
| |
Relief for Investment in Corporate Trades: Subsidiaries
|
| |
SCHEDULE 11
|
| |
Profit Sharing Schemes
|
| |
SCHEDULE 12
|
| |
Employee Share Ownership Trusts
|
| |
SCHEDULE 13
|
| |
Accountable Persons for Purposes of Chapter 1 of Part 18
|
| |
SCHEDULE 14
|
| |
Capital Gains Tax: Leases
|
| |
SCHEDULE 15
|
| |
List of Bodies for Purposes of
Section 610
|
| |
SCHEDULE 16
|
| |
Building Societies: Change of Status
|
| |
SCHEDULE 17
|
| |
Reorganisation Into Companies of Trustee Savings Banks
|
| |
SCHEDULE 18
|
| |
Accounting for and Payment of Tax Deducted From Relevant Payments and Undistributed Relevant Income
|
| |
SCHEDULE 19
|
| |
Offshore Funds: Distributing Funds
|
| |
SCHEDULE 20
|
| |
Offshore Funds: Computation of Offshore Income Gains
|
| |
SCHEDULE 21
|
| |
Purchase and Sale of Securities: Appropriate Amount in Respect of the Interest
|
| |
SCHEDULE 22
|
| |
Dividends Regarded as Paid Out of Profits Accumulated Before Given Date
|
| |
SCHEDULE 23
|
| |
Occupational Pension Schemes
|
| |
SCHEDULE 24
|
| |
Relief From Income Tax and Corporation Tax by Means of Credit in Respect of Foreign Tax
|
| |
SCHEDULE 25
|
| |
Convention Between The Government of Ireland and the Government of the United States of America for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion With Respect to Taxes on Income
|
| |
SCHEDULE 26
|
| |
Replacement of Harbour Authorities by Port Companies
|
| |
SCHEDULE 27
|
| |
Forms of Declarations to be Made by Certain Persons
|
| |
SCHEDULE 28
|
| |
Statements, Lists and Declarations
|
| |
SCHEDULE 29
|
| |
Provisions Referred to in Sections 1052, 1053 and 1054
|
| |
SCHEDULE 30
|
| |
Repeals
|
| |
SCHEDULE 31
|
| |
Consequential Amendments
|
| |
SCHEDULE 32
|
| |
Transitional Provisions
|
| | |
| |
Acts Referred to
|
Adoption Act, 1991
|
1991, No. 14
|
Adoption Acts, 1952 to 1991
|
|
Age of Majority Act, 1985
|
1985, No. 2
|
Agricultural Act, 1931
|
1931, No. 8
|
Agricultural Acts, 1931 to 1980
|
|
Aliens Act, 1935
|
1935, No. 14
|
Army Pensions Act, 1932
|
1932, No. 24
|
Army Pensions Acts, 1923 to 1980
|
Assurance Companies Act, 1909
|
9 Edw. 7, c. 42
|
Auctioneers and House Agents Act, 1947
|
1947, No. 10
|
Bankers' Books Evidence Acts, 1879 and 1959
|
|
Bankruptcy Act, 1988
|
1988, No. 27
|
Betting Act, 1931
|
1931, No. 27
|
Building Societies Act, 1989
|
1989, No. 17
|
Building Societies Acts, 1874 to 1989
|
|
Capital Acquisitions Tax Act, 1976
|
1976, No. 8
|
Capital Gains Tax Act, 1975
|
1975, No. 20
|
Capital Gains Tax (Amendment) Act, 1978
|
1978, No. 33
|
Casual Trading Act, 1995
|
1995, No. 19
|
Central Bank Act, 1971
|
1971, No. 24
|
Central Fund Act, 1965
|
1965, No. 4
|
Central Fund (Permanent Provisions) Act, 1965
|
1965, No. 26
|
Charities Act, 1961
|
1961, No. 17
|
Civil Service Commissioners Act, 1956
|
1956, No. 45
|
Companies Act, 1963
|
1963, No. 33
|
Companies Act, 1990
|
1990, No. 33
|
Companies Acts, 1963 to 1990
|
|
Companies (Amendment) Act, 1983
|
1983, No. 13
|
Connaught Rangers (Pensions) Act, 1936
|
1936, No. 37
|
Connaught Rangers (Pensions) Acts, 1936 to 1964
|
|
Consumer Credit Act, 1995
|
1995, No. 24
|
Continental Shelf Act, 1968
|
1968, No. 14
|
Corporation Tax Act, 1976
|
1976, No. 7
|
Court Officers Act, 1926
|
1926, No. 27
|
Courts (Supplemental Provisions) Act, 1961
|
1961, No. 39
|
Courts Act, 1991
|
1991, No. 20
|
Courts of Justice Act, 1924
|
1924, No. 10
|
Courts of Justice Act, 1953
|
1953, No. 32
|
Criminal Assets Bureau Act, 1996
|
1996, No. 31
|
Criminal Procedure Act, 1967
|
1967, No. 12
|
Customs-Free Airport Act, 1947
|
1947, No. 5
|
Deeds of Arrangements Act, 1887
|
50 & 51 Vict., c. 57
|
Defence Act, 1954
|
1954, No. 18
|
Dentists Act, 1985
|
1985, No. 9
|
Diplomatic Relations and Immunities Act, 1967
|
1967, No. 8
|
Disclosure of Certain Information for Taxation and Other Purposes Act, 1996
|
1996, No. 25
|
Dublin Docklands Development Authority Act, 1997
|
1997, No. 7
|
Enforcement of Court Orders Act, 1926
|
1926, No. 18
|
Environmental Protection Agency Act, 1992
|
1992, No. 7
|
Export Promotion (Amendment) Act, 1987
|
1987, No. 13
|
Family Law Act, 1995
|
1995, No. 26
|
Family Law (Divorce) Act, 1996
|
1996, No. 33
|
Finance (1909-10) Act, 1910
|
10 Edw. 7 & 1 Geo. 5, c. 8
|
Finance (Excise Duties) (Vehicles) Act, 1952
|
1952, No. 24
|
Finance (Excise Duty on Tobacco Products) Act, 1977
|
1977, No. 32
|
Finance (Miscellaneous Provisions) Act, 1956
|
1956, No. 47
|
Finance (Miscellaneous Provisions) Act, 1958
|
1958, No. 28
|
Finance (Miscellaneous Provisions) Act, 1968
|
1968, No. 7
|
Finance (Profits of Certain Mines) (Temporary Relief from Taxation) Act, 1956
|
1956, No. 8
|
Finance (Taxation of Profits of Certain Mines) Act, 1974
|
1974, No. 17
|
Finance Act, 1894
|
57 & 58 Vict., c. 30
|
Finance Act, 1920
|
10 & 11 Geo. 5, c. 8
|
Finance Act, 1928
|
1928, No. 11
|
Finance Act, 1931
|
1931, No. 31
|
Finance Act, 1950
|
1950, No. 18
|
Finance Act, 1952
|
1952, No. 14
|
Finance Act, 1959
|
1959, No. 18
|
Finance Act, 1960
|
1960, No. 19
|
Finance Act, 1963
|
1963, No. 23
|
Finance Act, 1964
|
1964, No. 15
|
Finance Act, 1965
|
1965, No. 22
|
Finance Act, 1967
|
1967, No. 17
|
Finance Act, 1968
|
1968, No. 33
|
Finance (No. 2) Act, 1968
|
1968, No. 37
|
Finance Act, 1969
|
1969, No. 21
|
Finance Act, 1970
|
1970, No. 14
|
Finance (No.2) Act, 1970
|
1970, No. 25
|
Finance Act, 1971
|
1971, No. 23
|
Finance Act, 1972
|
1972, No. 19
|
Finance Act, 1973
|
1973, No. 19
|
Finance Act, 1974
|
1974, No. 27
|
Finance Act, 1975
|
1975, No. 6
|
Finance (No. 2) Act, 1975
|
1975, No. 19
|
Finance Act, 1976
|
1976, No. 16
|
Finance Act, 1977
|
1977, No. 18
|
Finance Act, 1978
|
1978, No. 21
|
Finance Act, 1979
|
1979, No. 11
|
Finance Act, 1980
|
1980, No. 14
|
Finance Act, 1981
|
1981, No. 16
|
Finance (No. 2) Act, 1981
|
1981, No. 28
|
Finance Act, 1982
|
1982, No. 14
|
Finance Act, 1983
|
1983, No. 15
|
Finance Act, 1984
|
1984, No. 9
|
Finance Act, 1985
|
1985, No. 10
|
Finance Act, 1986
|
1986, No. 13
|
Finance Act, 1987
|
1987, No. 10
|
Finance Act, 1988
|
1988, No. 12
|
Finance Act, 1989
|
1989, No. 10
|
Finance Act, 1990
|
1990, No. 10
|
Finance Act, 1991
|
1991, No. 13
|
Finance Act, 1992
|
1992, No. 9
|
Finance (No. 2) Act, 1992
|
1992, No. 28
|
Finance Act, 1993
|
1993, No. 13
|
Finance Act, 1994
|
1994, No. 13
|
Finance Act, 1995
|
1995, No. 8
|
Finance Act, 1996
|
1996, No. 9
|
Finance Act, 1997
|
1997, No. 22
|
Friendly Societies Act, 1896
|
59 & 60 Vict., c. 25
|
Friendly Societies Acts, 1896 to 1977
|
|
Gaming and Lotteries Act, 1956
|
1956, No. 2
|
Harbours Act, 1996
|
1996, No. 11
|
Health Act, 1970
|
1970, No. 1
|
Health Acts 1947 to 1996
|
|
Health Contributions Act, 1979
|
1979, No. 4
|
Higher Education Authority Act, 1971
|
1971, No. 22
|
Housing Act, 1966
|
1966, No. 21
|
Housing Finance Agency Act, 1981
|
1981, No. 37
|
Housing (Miscellaneous Provisions) Act, 1979
|
1979, No. 27
|
Income Tax Act, 1967
|
1967, No. 6
|
Income Tax (Amendment) Act, 1967
|
1967, No. 7
|
Income Tax (Amendment) Act, 1986
|
1986, No. 34
|
Industrial and Provident Societies Acts, 1893 to 1978
|
|
Industrial Development Act, 1969
|
1969, No. 32
|
Industrial Development Act, 1972
|
1972, No. 9
|
Industrial Development Act, 1986
|
1986, No. 9
|
Industrial Development Act, 1993
|
1993, No. 19
|
Industrial Development Act, 1995
|
1995, No. 28
|
Industrial Development (Amendment) Act, 1991
|
1991, No. 30
|
Industrial Development (No. 2) Act, 1981
|
1981, No. 14
|
Industrial Training (Apprenticeship Levy) Act, 1994
|
1994, No. 3
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Insurance Act, 1936
|
1936, No. 45
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Insurance Act, 1989
|
1989, No. 3
|
Insurance Act, 1990
|
1990, No. 26
|
Insurance Acts, 1909 to 1969
|
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Interpretation Act, 1937
|
1937, No. 38
|
Irish Film Board Act, 1980
|
1980, No. 36
|
Irish Horseracing Industry Act, 1994
|
1994, No. 18
|
Irish Takeover Panel Act, 1997
|
1997, No. 5
|
Judicial Separation and Family Law Reform Act, 1989
|
1989, No. 6
|
Labour Services Act, 1987
|
1987, No. 15
|
Limited Partnership Act, 1907
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7 Edw. 7, c. 24
|
Local Authorities (Higher Education) Grants Acts, 1968 to 1992
|
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Local Government Act, 1941
|
1941, No. 23
|
Local Government Act, 1946
|
1946, No. 24
|
Local Government (Financial Provisions)(No. 2) Act, 1983
|
1983, No. 21
|
Local Government (Planning & Development) Act, 1963
|
1963, No. 28
|
Local Government (Planning & Development) Acts, 1963 to 1993
|
|
Local Government (Sanitary Services) Act, 1962
|
1962, No. 26
|
Local Government (Toll Roads) Act, 1979
|
1979, No. 34
|
Local Government Services (Corporate Bodies) Act, 1971
|
1971, No. 6
|
Maritime Jurisdiction Act, 1959
|
1959, No. 22
|
Maritime Jurisdiction (Amendment) Act, 1988
|
1988, No. 9
|
Medical Practitioners Act, 1978
|
1978, No. 4
|
Mercantile Marine Act, 1955
|
1955, No. 29
|
Merchant Shipping Acts, 1894 to 1993
|
|
Military Service Pensions Act, 1924
|
1924, No. 48
|
Military Service Pensions Act, 1934
|
1934, No. 43
|
Military Service Pensions Acts, 1924 to 1964
|
|
Minerals Developments Act, 1940
|
1940, No. 31
|
Ministerial and Parliamentary Offices Act, 1938
|
1938, No. 38
|
National Lottery Act, 1986
|
1986, No. 28
|
Official Secrets Act, 1963
|
1963, No. 1
|
Oireachtas (Allowances to Members) Act, 1938
|
1938, No. 34
|
Oireachtas (Allowances to Members) and Ministerial and Parliamentary Offices (Amendment) Act, 1960
|
1960, No. 12
|
Oireachtas (Allowances to Members) and Ministerial and Parliamentary Offices (Amendment) Act, 1992
|
1992, No. 3
|
Ombudsman Act, 1980
|
1980, No. 26
|
Patents Act, 1992
|
1992, No. 1
|
Pensions (Increase) Act, 1964
|
1964, No. 10
|
Petroleum and Other Minerals Development Act, 1960
|
1960, No. 7
|
Petty Sessions (Ireland) Act, 1851
|
14 & 15 Vict., c. 93
|
Policies of Assurances Act, 1867
|
30 & 31 Vict., c. 144
|
Post Office Savings Bank Act, 1861
|
24 & 25 Vict., c. 14
|
Probation of Offenders Act, 1907
|
7 Edw. 7, c. 17
|
Public Health (Ireland) Act, 1878
|
41 & 42 Vict., c. 52
|
Rates on Agricultural Land (Relief) Acts, 1939 to 1980
|
Redundancy Payments Act, 1967
|
1967, No. 21
|
Redundancy Payments Acts, 1967 to 1991
|
|
Regional Technical Colleges Act, 1992
|
1992, No. 16
|
Registration of Business Names Act, 1963
|
1963, No. 30
|
Road Traffic Act, 1961
|
1961, No. 24
|
Roads Act, 1920
|
10 & 11 Geo. 5, c. 72
|
Securitisation (Proceeds of Certain Mortgages) Act, 1995
|
1995, No. 35
|
Settled Land Act, 1882
|
45 & 46 Vict., c. 38
|
Shannon Free Airport Development Company Limited (Amendment) Act, 1970
|
1970, No. 9
|
Social Welfare (Consolidation) Act, 1993
|
1993, No. 27
|
Stamp Act, 1891
|
54 & 55 Vict., c. 39
|
State Property Act, 1954
|
1954, No. 25
|
Status of Children Act, 1987
|
1987, No. 26
|
Succession Act, 1965
|
1965, No. 27
|
Superannuation and Pensions Act, 1963
|
1963, No. 24
|
Temple Bar Area Renewal and Development Act, 1991
|
1991, No. 19
|
Tourist Traffic Act, 1939
|
1939, No. 24
|
Tourist Traffic Act, 1957
|
1957, No. 27
|
Tourist Traffic Acts, 1939 to 1995
|
|
Trade Union Act, 1941
|
1941, No. 22
|
Trade Union Act, 1942
|
1942, No. 23
|
Trustee Savings Banks Act, 1989
|
1989, No. 21
|
Trustee Savings Banks Acts, 1863 to 1989
|
|
Údarás na Gaeltachta Act, 1979.
|
1979, No. 5
|
Unit Trusts Act, 1972
|
1972, No. 17
|
Unit Trusts Act, 1990
|
1990, No. 37
|
Urban Renewal Act, 1986
|
1986, No. 19
|
Value-Added Tax Act, 1972
|
1972, No. 22
|
Value-Added Tax Acts, 1972 to 1997
|
|
Vocational Education Act, 1930
|
1930, No. 29
|
Vocational Education Acts, 1930 to 1993
|
|
Voluntary Health Insurance Act, 1957
|
1957, No. 1
|
Waiver of Certain Tax, Interest and Penalties Act, 1993
|
1993, No. 24
|
Wealth Tax Act, 1975
|
1975, No. 25
|
Youth Employment Agency Act, 1981
|
1981, No. 32
|
Finance Act, 1929
|
No. 32 of 1929
|
Finance Act, 1958
|
No. 25 of 1958
|
Finance (No. 2) Act, 1959
|
No. 42 of 1959
|
Finance Act, 1923
|
No. 21 of 1923
|
Finance Act, 1924
|
No. 27 of 1924
|
Income Tax (Employments) Regulations, 1960
|
S.I. No. 28 of 1960
|
(Unemployment Benefit and Pay-Related Benefit) Order, 1994
|
S.I. No. 19 of 1994
|
Ireland (Designation and Immunities) Order, 1986
|
S.I. No. 394 of 1986
|
Road Traffic (Public Service Vehicles) Regulations, 1963
|
S.I. No. 191 of 1963
|
European Communities (European Economic Interest Groupings) Regulations, 1989
|
S.I. No. 191 of 1989
|
Income Tax (Construction Contracts) Regulations, 1971
|
S.I. No. 1 of 1971
|
Income Tax (Rent Relief) Regulations, 1982
|
S.I. No. 318 of 1982
|
European Communities (Fresh Meat) Regulations, 1987
|
S.I. No. 284 of 1987
|
European Communities (Common Agricultural Policy) (Market Intervention) Regulations, 1973
|
S.I. No. 24 of 1973
|
Social Welfare (Consolidated Contributions and Insurability) Regulations, 1996
|
S.I. No. 312 of 1996
|
Housing (Improvement Grants) Regulations, 1983
|
S.I. No. 330 of 1983
|
(Establishment of Interim Board) Order, 1994
|
S.I. No. 408 of 1994
|
European Communities (Retirement of Farmers) Regulations, 1974
|
S.I. No. 116 of 1974
|
European Communities (Undertakings for Collective Investment in Transferable Securities) Regulations, 1989
|
S.I. No. 78 of 1989
|
(Taxes on Income and Capital Gains) (United Kingdom) Order, 1976
|
S.I. No. 319 of 1976
|
European Communities (Intrastat) Regulations, 1993
|
S.I. No. 136 of 1993
|
Imposition of Duties (No. 221) (Excise Duties) Order, 1975
|
S.I. No. 307 of 1975
|
General Medical Services (Payments) Board (Establishment) Order, 1972
|
S.I. No. 184 of 1972
|
Income Tax (Purchased Life Annuities) Regulations, 1959
|
S.I. No. 152 of 1959
|
Value-Added Tax Regulations, 1979
|
S.I. No. 63 of 1979
|
Health Contribution Regulations, 1979
|
S.I. No. 107 of 1979
|
Youth Employment Levy Regulations 1982
|
S.I. No. 84 of 1982
|
Health Contributions (Amendment) Regulations, 1988
|
S.I. No. 51 of 1988
|
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Number 39 of 1997
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TAXES CONSOLIDATION ACT. 1997
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AN ACT TO CONSOLIDATE ENACTMENTS RELATING TO INCOME TAX, CORPORATION TAX AND CAPITAL GAINS TAX, INCLUDING CERTAIN ENACTMENTS RELATING ALSO TO OTHER TAXES AND DUTIES. [30th November, 1997]
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BE IT ENACTED BY THE OIREACHTAS AS FOLLOWS:
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INTERPRETATION AND BASIC CHARGING PROVISIONS
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