|
Enactment amended
|
Words to be replaced
|
Words to be substituted
|
|
(1)
|
(2)
|
(3)
|
|
The Stamp Act, 1891:
|
|
|
|
section 13(1), in the definition of “Appeal Commissioners”
|
section 156
of the
Income Tax Act, 1967
|
section 850 of the Taxes Consolidation Act, 1997
|
|
section 13(4)
|
Part XXVI (Appeals) of the
Income Tax Act, 1967
|
Chapter 1 of Part 40 (Appeals) of the Taxes Consolidation Act, 1997
|
|
The
Finance (1909-10) Act, 1910
:
|
|
|
|
section 49, in the first proviso to subsection (1)
|
section 242
of the
Finance Act, 1992
|
section 1094 of the Taxes Consolidation Act, 1997
|
|
section 49, in the second proviso to subsection (1)
|
section 242
(as amended by the
Finance Act, 1993
) of the
Finance Act, 1992
|
section 1094 of the Taxes Consolidation Act, 1997
|
|
section 49, in paragraph (a) of subsection (1A)
|
section 242
of the
Finance Act, 1992
|
section 1094 of the Taxes Consolidation Act, 1997
|
|
|
subsection (6) of the said section 242
|
subsection (7) of that section
|
|
The
Betting Act, 1931
, the proviso to
section 7
(3)
|
section 242
(as amended) by the
Finance Act, 1993
) of the
Finance Act, 1992
|
section 1094 of the Taxes Consolidation Act, 1997
|
|
The
Auctioneers and House Agents Act, 1947
:
|
|
|
|
section 8, in the proviso to subsection (1)
|
section 242
(as amended by the
Finance Act, 1993
) of the
Finance Act, 1992
|
section 1094 of the Taxes Consolidation Act, 1997
|
|
section 9, in the proviso to subsection (1)
|
section 242
(as amended by the
Finance Act, 1993
) of the
Finance Act, 1992
|
section 1094 of the Taxes Consolidation Act, 1997
|
|
section 10, in the proviso to subsection (1)
|
section 242
(as amended by the
Finance Act, 1993
) of the
Finance Act, 1992
|
section 1094 of the Taxes Consolidation Act, 1997
|
|
The
Finance Act, 1952
, section 19(2)
|
section 156
of the
Corporation Tax Act, 1976
|
section 9 of the Taxes Consolidation Act, 1997
|
|
The
Gaming and Lotteries Act, 1956
, the proviso to section 19
|
section 242
(as amended by the
Finance Act, 1993
) of the
Finance Act, 1992
|
section 1094 of the Taxes Consolidation Act, 1997
|
|
The
Civil Service Commissioners Act, 1956
, section 27(3)
|
section 156
(1) of the
Income Tax Act, 1967
|
section 850(1) of the Taxes Consolidation Act, 1997
|
|
The
Income Tax (Purchased Life Annuities) Regulations, 1959
(
S.I. No. 152 of 1959
):
|
|
|
|
Regulation 2, in the definition of “the principal section”
|
section 22
of the
Finance Act, 1959
|
section 788 of the Taxes Consolidation Act, 1997
|
|
Regulation 5
|
subsection (3)
|
subsection (5)
|
|
|
subsection (4)
|
subsection (6)
|
|
Regulation 7
|
Subsection (3) of
section 5
of the
Finance Act, 1929
(No. 32 of 1929), as amended by
section 3
of the
Finance Act, 1958
(No. 25 of 1958)
|
Subsection (3) of section 933 of the Taxes Consolidation Act, 1997
|
|
Regulation 9
|
Sections 149 and 196 of the Income Tax Act, 1918
|
Sections 941 and 942 of the Taxes Consolidation Act, 1997
|
|
Regulation 17
|
Rule 17 of the General Rules
|
Section 1023 of the Taxes Consolidation Act, 1997
|
|
The
Income Tax (Employments) Regulations, 1960
(
S.I. No. 28 of 1960
):
|
|
|
|
Regulation 2, in paragraph (1)
|
“the Act” means the
Finance (No. 2) Act, 1959
(No. 42 of 1959)
|
“the Act” means the Taxes Consolidation Act, 1997
|
|
Regulation 2, paragraph (1), in the definition of “emoluments”
|
Part II of the Act
|
Chapter 4 of Part 42 of the Act
|
|
Regulation 36, in paragraph (2)
|
Section 7
of the
Finance Act, 1923
(No. 21 of 1923), as applied by section 11 of the Act
|
Section 962 of the Act, as applied by section 993 of the Act
|
|
Regulation 36, in paragraph (3)
|
Section 11
of the
Finance Act, 1924
(No. 27 of 1924), as applied by section 11 of the Act
|
Section 963 of the Act, as applied by section 993 of the Act
|
|
Regulation 59
|
section 222
or
223
of the
Income Tax Act, 1967
(No. 6 of 1967) or by virtue of
section 16
,
17
or
25
of the
Finance Act, 1972
(No. 19 of 1972)
|
section 774 or 776 of the Act
|
|
Regulation 60
|
Chapter IV of Part V of the
Income Tax Act, 1967
|
Chapter 4 of Part 42 of the Act
|
|
The
Income Tax (Construction Contracts) Regulations, 1971
(
S.I. No. 1 of 1971
):
|
|
|
|
Regulation 2, in the definition of “certified subcontractor”
|
subsection (9) (a) of the principal section
|
subsection (13) (a) of section 531 of the Act
|
|
Regulation 2, in the definition of “principal”
|
the principal section
|
section 530 of the Act
|
|
|
subsection (2) of that section
|
section 531 of the Act
|
|
Regulation 2
|
“principal section” means section 17 (inserted by the
Finance Act, 1976
(No. 16 of 1976)) of the
Finance Act, 1970
(No. 14 of 1970);
|
“the Act” means the Taxes Consolidation Act, 1997;
|
|
Regulation 2, in the definition of “relevant contract”
|
the principal section
|
section 530 of the Act
|
|
Regulation 2, in the definition of “repayment period”
|
subsection (4) of the principal section
|
subsection (5) of section 531 of the Act
|
|
Regulation 2, in the definition of “sub-contractor”
|
subsection (2) of the principal section
|
subsection (1) of section 531 of the Act
|
|
Regulation 2, in the definition of “sub-contractor's certificate”
|
subsection (7) of the principal section
|
subsection (11) of section 531 of the Act
|
|
Regulation 4
|
subsection (8)(a) of the principal section
|
subsection (12)(a) of section 531 of the Act
|
|
Regulation 4A, in paragraph (1)
|
subsection (8)(a) of the principal section
|
subsection (12)(a) of section 531 of the Act
|
|
Regulation 4A, in paragraph (2) (c)
|
section 103
(5) of the
Corporation Tax Act, 1976
|
section 433(4) of the Act
|
|
|
subsection (1) of the principal section
|
subsection (1) of section 530 of the Act
|
|
Regulation 4B, in paragraph (4)
|
subsection (8)(a) of the principal section
|
subsection (12)(a) of section 531 of the Act
|
|
Regulation 4C, in paragraph (2) (a) (ii)
|
subsection (7) of the principal section
|
subsection (11) of section 531 of the Act
|
|
Regulation 4C, in paragraph (2) (b)
|
subsection (5)(a) (i) of the principal section
|
subsection (6)(a) (i) of section 531 of the Act
|
|
Regulation 4C, in paragraph (2) (c)
|
the principal section
|
section 530 of the Act
|
|
Regulation 4C, in paragraph (2) (d)
|
subsection (7) of the principal section
|
subsection (11) of section 531 of the Act
|
|
Regulation 6, in paragraph (3)
|
subsection (8) of the principal section
|
subsection (12) of section 531 of the Act
|
|
Regulation 8, in paragraph (1)
|
subsection (2) of the principal section
|
subsection (1) of section 531 of the Act
|
|
Regulation 10, in paragraph (1)
|
the principal section
|
section 531 of the Act
|
|
Regulation 11, in paragraph (1)
|
the principal section
|
section 531 of the Act
|
|
|
sections 480
,
485
,
486
,
488
and
491
of the
Income Tax Act, 1967
|
sections 962, 963, 966 and 998 of the Act
|
|
Regulation 12, in paragraph (1)
|
the principal section
|
section 531 of the Act
|
|
Regulation 13, in paragraph (1)
|
subsection (2) of the principal section
|
subsection (1) of section 531 of the Act
|
|
Regulation 13, in paragraph (3)
|
subsection (4) (c) (ii) of the principal section
|
subsection (5) (c) (ii) of section 531 of the Act
|
|
Regulation 14
|
Chapter IV of Part V of the
Income Tax Act, 1967
|
Chapter 4 of Part 42 of the Act
|
|
Regulation 19, in paragraph (1)
|
subsection (8)(a) of the principal section
|
subsection (12)(a) of section 531 of the Act
|
|
Regulation 20
|
subsection (9) (a) of the principal section
|
subsection (13) (a) of section 531 of the Act
|
|
|
the said subsection (9) (a)
|
subsection (13) (a) of section 531 of the Act
|
|
Regulation 21, in paragraph (3)
|
Chapter III of Part IV of the
Income Tax Act, 1967
(No. 6 of 1967)
|
Part 43 of the Act
|
|
The
Finance Act, 1969
, section 49(2B) (c)
|
section 94
of the
Finance Act, 1983
|
section 1078 of the Taxes Consolidation Act, 1997
|
|
The
Value-Added Tax Act, 1972
:
|
|
|
|
section 1, in the definition of “Appeal Commissioners”
|
section 156
of the
Income Tax Act, 1967
|
section 850 of the Taxes Consolidation Act, 1997
|
|
section 1, in the definition of “Collector-General”
|
section 162
of the
Income Tax Act, 1967
|
section 851 of the Taxes Consolidation Act, 1997
|
|
section 1, in the definition of “inspector of taxes”
|
section 161
of the
Income Tax Act, 1967
|
section 852 of the Taxes Consolidation Act, 1997
|
|
section 1, in the definition of “secretary”
|
section 207
(2) of the
Income Tax Act, 1967
|
section 1044(2) of the Taxes Consolidation Act, 1997
|
|
section 1(2) (bb)
|
section 73
of the
Finance Act, 1988
|
section 1002 of the Taxes Consolidation Act, 1997
|
|
section 1(2) (c)(i)
|
Chapter III of Part I of the
Finance Act, 1987
|
Chapter 1 of Part 18 of the Taxes Consolidation Act, 1997
|
|
section 1(2) (c) (ii)
|
section 17
of the
Finance Act, 1970
|
Chapter 2 of Part 18 of the Taxes Consolidation Act, 1997
|
|
section 18(1) (a) (iia)
|
section 94
(as amended by
section 243
of the
Finance Act, 1992
) of the
Finance Act, 1983
|
section 1078 of the Taxes Consolidation Act, 1997
|
|
section 24(1) (b)
|
sections 480
,
485
,
486
,
487
,
488
and
491
of the
Income Tax Act, 1967
|
sections 962, 963, 964(1), 966, 967 and 998 of the Taxes Consolidation Act, 1997
|
|
section 24(5)
|
under
section 485
of the
Income Tax Act, 1967
|
under section 962 of the Taxes Consolidation Act, 1997
|
|
|
section 485
|
section 962
|
|
section 27(11)
|
section 94
(as amended by
section 243
of the
Finance Act, 1992
) of the
Finance Act, 1983
|
section 1078 of the Taxes Consolidation Act, 1997
|
|
section 31
|
section 512
of the
Income Tax Act, 1967
|
section 1065 of the Taxes Consolidation Act, 1997
|
|
First Schedule, in paragraph (i) (g)
|
section 18
of the
Finance Act, 1989
|
section 734 of the Taxes Consolidation Act, 1997
|
|
The
Imposition of Duties (No. 21) (Excise Duties) Order, 1975
(
S.I. No. 307 of 1975
), the proviso to paragraph 12 (12)
|
section 242
(as amended by the
Finance Act, 1993
) of the
Finance Act, 1992
|
section 1094 of the Taxes Consolidation Act, 1997
|
|
The
Capital Acquisitions Tax Act, 1976
:
|
|
|
|
section 16(2), in the definition of “private company”
|
section 95
of the
Corporation Tax Act, 1976
|
section 431 of the Taxes Consolidation Act, 1997
|
|
|
subsection (1)
|
subsection (3)
|
|
|
subsection (4)
|
subsection (6)
|
|
section 52(1), in the definition of “Appeal Commissioners”
|
section 156
of the
Income Tax Act, 1967
|
section 850 of the Taxes Consolidation Act, 1997
|
|
section 58(2) (b)
|
section 142
of the
Income Tax Act, 1967
|
section 466 of the Taxes Consolidation Act, 1997
|
|
section 63(9)
|
sections 128(4), 507, 508, 510, 511, 512, 517 and 518 of the
Income Tax Act, 1967
|
sections 987(4), 1061, 1062, 1063, 1064, 1065, 1066 and 1068 of the Taxes Consolidation Act, 1997
|
|
Second Schedule, Part I, paragraph 9, in the definition of “investment income”
|
section 2
of the
Income Tax Act, 1967
|
section 3 of the Taxes Consolidation Act, 1997
|
|
The
Value-Added Tax Regulations, 1979
(
S.I. No. 63 of 1979
):
|
|
|
|
Regulation 15, in paragraph (2)
|
Section 485
of the
Income Tax Act, 1967
|
Section 962 of the Taxes Consolidation Act, 1997
|
|
|
the words from “modifications in subsection (1)” to the end of the paragraph
|
modification in subsection (1), namely, the words “any sum which may be levied on that person in respect of income tax” shall be construed as referring to value-added tax payable by the person concerned
|
|
Regulation 15, in paragraph (3)
|
Section 486
of the
Income Tax Act, 1967
|
Section 963 of the Taxes Consolidation Act, 1997
|
|
Regulation 15, in paragraph (3) (a)
|
income tax or sur-tax
|
income tax
|
|
Regulation 15, in paragraph (3) (b)
|
the Collector or other officer of the Revenue Commissioners, duly authorised to collect the said tax
|
the Collector-General or other officer of the Revenue Commissioners duly authorised to collect the tax
|
|
|
the Collector or other officer under this section
|
the Collector-General or other officer under this section
|
|
Regulation 15, in paragraph (4)
|
Section 487
of the
Income Tax Act, 1967
|
Section 964(1) of the Taxes Consolidation Act, 1997
|
|
Regulation 15, in paragraph (5)
|
Section 488
of the
Income Tax Act, 1967
|
Section 966 of the Taxes Consolidation Act, 1997
|
|
Regulation 15, in paragraph (5) (a)
|
income tax or sur-tax
|
income tax
|
|
Regulation 15, in paragraph (5) (b)
|
references to an inspector and to the Collector
|
references to an inspector and to the Collector-General
|
|
Regulation 15, in paragraph (6)
|
Section 491
of the
Income Tax Act, 1967
|
Section 998 of the Taxes Consolidation Act, 1997
|
|
|
income tax or sur tax
|
income tax
|
|
The
Health Contributions Act, 1979
:
|
|
|
|
section 1, in the definition of “the Collector-General”
|
section 162
of the
Income Tax Act, 1967
|
section 851 of the Taxes Consolidation Act, 1997
|
|
section 1, in the definition of “emoluments”
|
Chapter IV of Part V of the
Income Tax Act, 1967
, but without regard to section 192 of that Act
|
Chapter 4 of Part 42 of the Taxes Consolidation Act, 1997, but without regard to section 1015 of that Act
|
|
section 7A
|
section 3
of the
Finance Act, 1983
|
section 1025 of the Taxes Consolidation Act, 1997
|
|
The
Health Contribution Regulations, 1979
(
S.I. No. 107 of 1979
):
|
|
|
|
Regulation 3, in the definition of “the Collector”
|
section 162
of the
Income Tax Act, 1967
(No. 6 of 1967)
|
section 851 of the Taxes Consolidation Act, 1997
|
|
Regulation 3, in the definition of “excepted farmer”
|
“an individual to whom section 16 applies” within the meaning of Chapter II of Part I of the
Finance Act, 1974
(No. 27 of 1974), if paragraphs (b) and (d) of section 16(1), and section 16(2), of that Act did not apply
|
“an individual to whom subsection (1) applies” within the meaning of section 657 of the Taxes Consolidation Act, 1997, if paragraphs (b) and (d) of the definition of “an individual to whom subsection (1) applies” in subsection (1) of that section of that Act and subsection (2) of that section of that Act did not apply
|
|
Regulation 3, in the definition of “farm land occupied by the individual”
|
section 13
(1) of the
Finance Act, 1974
|
section 654 of the Taxes Consolidation Act, 1997
|
|
Regulation 4
|
Chapter IV of Part V of the
Income Tax Act, 1967
, applies but without regard to Chapter I of Part IX of that Act
|
Chapter 4 of Part 42 of the Taxes Consolidation Act, 1997, applies but without regard to sections 1015 to 1024 of that Act
|
|
Regulation 6
|
Chapter I (inserted by the
Finance Act, 1980
) (No. 14 of 1980) of Part IX of the
Income Tax Act, 1967
(No. 6 of 1987)
|
sections 1015 to 1024 of the Taxes Consolidation Act, 1997
|
|
|
section 33
of the
Finance Act, 1975
(No. 6 of 1975)
|
the definition of “capital allowance” in section 2(1) of the Taxes Consolidation Act, 1997
|
|
The
Youth Employment Agency Act, 1981
:
|
|
|
|
section 1 (1), in the definition of “the Collector-General”
|
section 162
of the
Income Tax Act, 1967
|
section 851 of the Taxes Consolidation Act, 1997
|
|
section 1 (1), in the definition of “emoluments”
|
Chapter IV of Part V of the
Income Tax Act, 1967
(but without regard to Chapter I (inserted by the
Finance Act, 1980
) of Part IX of that Act)
|
Chapter 4 of Part 42 of the Taxes Consolidation Act, 1997 (but without regard to sections 1015 to 1024 of that Act)
|
|
section 18A
|
section 3
of the
Finance Act, 1983
|
section 1025 of the Taxes Consolidation Act, 1997
|
|
The
Youth Employment Levy Regulations 1982
, (
S.I. No. 84 of 1982
):
|
|
|
|
Regulation 3, in the definition of “the Collector”
|
section 162
of the
Income Tax Act, 1967
(No. 6 of 1967)
|
section 851 of the Taxes Consolidation Act, 1997
|
|
Regulation 3, in the definition of “excepted farmer”
|
an individual to whom section 16 applies within the meaning of Chapter II of Part I of the
Finance Act, 1974
(No. 27 of 1974), if paragraph (b) and (d) of subsection (1) and subsection (2) of section 16 of that Act did not apply
|
an individual to whom subsection (1) applies within the meaning of section 657 of the Taxes Consolidation Act, 1997, if paragraphs (b) and (d) of the definition of “an individual to whom subsection (1) applies” in subsection (1) of that section of that Act and subsection (2) of that section of that Act did not apply
|
|
Regulation 3, in the definition of “farm land occupied by the individual”
|
section 13
(1) of the
Finance Act, 1974
|
section 654 of the Taxes Consolidation Act, 1997
|
|
Regulation 6
|
Chapter I (inserted by the
Finance Act, 1980
(No. 14 of 1980)) of Part IX of the
Income Tax Act, 1967
(No. 6 of 1967)
|
sections 1015 to 1024 of the Taxes Consolidation Act, 1997
|
|
|
section 33
of the
Finance Act, 1975
(No. 6 of 1975)
|
the definition of “capital allowance” in section 2(1) of the Taxes Consolidation Act, 1997
|
|
Regulation 16
|
section 195
of the
Income Tax Act, 1967
|
section 1018 of the Taxes Consolidation Act, 1997
|
|
The
Income Tax (Rent Relief) Regulations, 1982
(
S.I. No. 318 of 1982
):
|
|
|
|
Regulation 2
|
Chapter IV of Part IV of the
Income Tax Act, 1967
(No. 6 of 1967)
|
Chapter 8 of Part 4 of the Taxes Consolidation Act, 1997
|
|
|
section 142A (inserted by
section 5
of the
Finance Act, 1982
(No. 14 of 1982)) of the
Income Tax Act, 1967
|
section 473 of the Taxes Consolidation Act, 1997
|
|
Regulation 3
|
subsection (5) (a) (i)
|
subsection (6) (a) (i)
|
|
Regulation 5
|
section 6
of the
Finance Act, 1968
(No. 33 of 1968), and
section 34
of the
Finance Act, 1976
(No. 16 of 1976)
|
sections 886 and 905
|
|
The
Finance Act, 1984
,
section 108
(1) (b) (ii)
|
subsection (9) of
section 235
of the
Income Tax Act, 1967
|
subsection (1) of section 783 of the Taxes Consolidation Act, 1997
|
|
|
section 235A
|
section 785
|
|
The
Finance Act, 1986
:
|
|
|
|
section 94(1) (a), in the definition of “Corporation Tax Acts”
|
section 155
(1) of the
Corporation Tax Act, 1976
|
section 1 of the Taxes Consolidation Act, 1997
|
|
section 94(1) (a), in the definition of “relevant interest”
|
section 84(2) (d) of the
Corporation Tax Act, 1976
|
section 130(2) (d) of the Taxes Consolidation Act, 1997
|
|
The
Health Contributions (Amendment) Regulations, 1988
(
S.I. No. 51 of 1988
), Regulation 3, in paragraph (2)
|
section 195
of the
Income Tax Act, 1967
|
section 1018 of the Taxes Consolidation Act, 1997
|
|
The
Finance Act, 1989
, the proviso to section 45(3) (b)
|
section 242
(as amended by the
Finance Act, 1993
) of the
Finance Act, 1992
|
section 1094 of the Taxes Consolidation Act, 1997
|
|
The
Finance Act, 1990
:
|
|
|
|
section 112(5)
|
section 94
of the
Finance Act, 1983
|
section 1078 of the Taxes Consolidation Act, 1997
|
|
section 129(1)
|
subsection (9) of
section 235
of the
Income Tax Act, 1967
|
subsection (1) of section 783 of the Taxes Consolidation Act, 1997
|
|
The
Finance Act, 1991
:
|
|
|
|
section 108(1)
|
section 485
of the
Income Tax Act, 1967
|
section 962 of the Taxes Consolidation Act, 1997
|
|
section 109(1)
|
Sections 128(4), 507, 508, 510, 511, 512, 517 and 518 of the
Income Tax Act, 1967
|
Sections 987(4), 1061, 1062, 1063, 1064, 1065, 1066 and 1068 of the Taxes Consolidation Act, 1997
|
|
|
Income Tax Act, 1967
|
Taxes Consolidation Act, 1997
|
|
section 129(1), in the definition of “the Collector”
|
section 162
of the
Income Tax Act, 1967
|
section 851 of the Taxes Consolidation Act, 1997
|
|
section 129(3)
|
Section 187
of the
Income Tax Act, 1967
|
Section 928(1) and 964(2) of the Taxes Consolidation Act, 1997
|
|
The
Finance Act, 1992
:
|
|
|
|
section 206(a), (aa) and (c) (ii)
|
section 18
of the
Finance Act, 1989
|
section 734 of the Taxes Consolidation Act, 1997
|
|
section 206(b)
|
subsection (5A) (inserted by
section 34
of the
Finance Act, 1977
) of
section 31
of the
Capital Gains Tax Act, 1975
|
subsection (6) of section 731 of the Taxes Consolidation Act, 1997
|
|
section 207(2)
|
section 18
of the
Finance Act, 1989
|
section 734 of the Taxes Consolidation Act, 1997
|
|
The
Finance Act, 1993
:
|
|
|
|
section 106(2) (b)
|
section 31
of the
Finance Act, 1991
|
section 110 of the Taxes Consolidation Act, 1997
|
|
section 109(1), in the definition of “dependent relative”
|
subsection (9A) (inserted by the
Finance Act, 1979
) of
section 25
of the
Capital Gains Tax Act, 1975
|
subsection (11) of section 604 of the Taxes Consolidation Act, 1997
|
|
section 112(a) (i) (A)
|
section 235
(9) of the
Income Tax Act, 1967
|
section 783(1) of the Taxes Consolidation Act, 1997
|
|
section 112(a) (i) (B)
|
section 235 or section 235A
|
section 784 or section 785
|
|
section 112(a) (iii)
|
section 236
of the
Income Tax Act, 1967
|
section 787 of the Taxes Consolidation Act, 1997
|
|
section 112(d), proviso (i)
|
subsection (1A) of
section 142
of the
Income Tax Act, 1967
|
subsection (1) of section 466 of the Taxes Consolidation Act, 1997
|
|
section 133(1)
|
section 36
of the
Finance Act, 1988
|
section 451 of the Taxes Consolidation Act, 1997
|
|
The
Social Welfare (Consolidation) Act, 1993
:
|
|
|
|
section 2, in the definition of “Collector-General”
|
section 162
of the
Income Tax Act, 1967
|
section 851 of the Taxes Consolidation Act, 1997
|
|
section 2, in the definition of “reckonable emoluments”
|
Chapter IV of Part V of the
Income Tax Act, 1967
|
Chapter 4 of Part 42 of the Taxes Consolidation Act, 1997
|
|
section 2, in the definition of “reckonable income”
|
section 2
or
section 18
of the
Finance Act, 1969
|
section 195, 231 or 232 of the Taxes Consolidation Act, 1997
|
|
|
Chapter 1 (inserted by the
Finance Act, 1980
) of Part IX of the
Income Tax Act, 1967
|
Chapter 1 of Part 44 of the Taxes Consolidation Act, 1997
|
|
section 2, in the definition of “reckonable income”
|
section 33
of the
Finance Act, 1975
|
the definition of “capital allowance” in section 2(1) of the Taxes Consolidation Act, 1997
|
|
section 18(1) (b)
|
section 48
(1) of the
Finance Act, 1986
|
section 1084(1) of the Taxes Consolidation Act, 1997
|
|
section 20(5)
|
section 195
of the
Income Tax Act, 1967
|
section 1018 of the Taxes Consolidation Act, 1997
|
|
section 212(5)
|
section 17
(as amended by
section 28
of the
Finance Act, 1992
) of the
Finance Act, 1970
|
Chapter 2 of Part 18 of the Taxes Consolidation Act, 1997
|
|
First Schedule, Part III, paragraph 3(a)
|
section 33
of the
Finance Act, 1975
|
the definition of “capital allowance” in section 2(1) of the Taxes Consolidation Act, 1997
|
|
First Schedule, Part III, paragraph 4
|
Chapter II or III of Part IV of the
Income Tax Act, 1967
|
Chapter 3 of Part 4, or Part 43, of the Taxes Consolidation Act, 1997
|
|
First Schedule, Part III, paragraph 6
|
Chapter II or III of Part IV of the
Income Tax Act, 1967
|
Chapter 3 of Part 4, or Part 43, of the Taxes Consolidation Act, 1997
|
|
The
Industrial Training (Apprenticeship Levy) Act, 1994
, section 1(1)
|
section 162
of the
Income Tax Act, 1967
|
section 851 of the Taxes Consolidation Act, 1997
|
|
The
Casual Trading Act, 1995
, section 4(2A)
|
section 161
of the
Income Tax Act, 1967
|
section 852 of the Taxes Consolidation Act, 1997
|
|
The
Finance Act, 1995
:
|
|
|
|
section 103
|
section 156
of the
Income Tax Act, 1967
|
section 850 of the Taxes Consolidation Act, 1997
|
|
section 105(3)
|
Part XXVI (as amended) other than sections 429 and 430 and (in so far as it relates to those sections)
Section 431
, of the
Income Tax Act, 1967
|
Part 40, other than sections 942, 943 and (in so far as it relates to those sections) 944 of the Taxes Consolidation Act, 1997
|
|
The
Consumer Credit Act, 1995
:
|
|
|
|
section 93(10) (d)
|
section 242
(as amended by the
Finance Act, 1997
) of the
Finance Act, 1992
|
section 1094 of the Taxes Consolidation Act, 1997
|
|
section 93(10A) (a) (i)
|
section 242
of the
Finance Act, 1992
|
section 1094 of the Taxes Consolidation Act, 1997
|
|
section 93(10A) (a) (ii)
|
section 242
|
section 109
|
|
section 116(9) (d)
|
section 242
(as amended by the
Finance Act, 1997
) of the
Finance Act, 1992
|
section 1094 of the Taxes Consolidation Act, 1997
|
|
section 116(9A) (a) (i)
|
section 242
of the
Finance Act, 1992
|
section 1094 of the Taxes Consolidation Act, 1997
|
|
section 116(9A) (a) (ii)
|
section 242
|
section 1094
|
|
section 144(9) (d)
|
section 242
(as amended by the
Finance Act, 1997
) of the
Finance Act, 1992
|
section 1094 of the Taxes Consolidation Act, 1997
|
|
section 144(9A) (a) (i)
|
section 242
of the
Finance Act, 1992
|
section 1094 of the Taxes Consolidation Act, 1997
|
|
section 144(9A) (a) (ii)
|
section 242
|
section 1094
|
|
The
Finance Act, 1996
, section 108(4)
|
section 94
(2) (d) of the
Finance Act, 1983
|
section 1078(2) (d) of the Taxes Consolidation Act, 1997
|
|
The
Social Welfare (Consolidated Contributions and Insurability) Regulations, 1996
(
S.I. No. 312 of 1996
):
|
|
|
|
Regulation 3, in the definition of “inspector of taxes”
|
section 161 of the Act of 1967
|
section 852 of the Act of 1997
|
|
Regulation 3, in the definition of “reckonable earnings”
|
Chapter IV of Part V of the Act of 1967
|
Chapter 4 of Part 42 of the Act of 1997
|
|
|
section 192 of that Act
|
section 1015 of that Act
|
|
|
the Act of 1967 (other than Chapter IV of Part V)
|
the Act of 1997 (other than Chapter 4 of Part 42)
|
|
|
section 192 of that Act
|
section 1015 of that Act
|
|
Regulation 3, in the definition of “reckonable income”
|
the Act of 1967
|
the Act of 1997
|
|
|
Chapter 11 of Part I of the
Finance Act, 1972
(No. 19 of 1972)
|
Chapter 1 of Part 30
|
|
Regulation 3, the definition of “the Act of 1967”
|
“the Act of 1967” means the
Income Tax Act, 1967
(No. 6 of 1967);
|
“the Act of 1997” means the Taxes Consolidation Act, 1997;
|
|
Regulation 10, in paragraph (1)
|
section 129 of the Act of 1967
|
section 991 of the Act of 1997
|
|
Regulation 27
|
section 8
(1) of the
Finance Act, 1979
(No. 11 of 1979)
|
section 125 of the Act of 1997
|
