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Change year: 2011

Taxes Consolidation Act 1997 (2011) - Table of Contents

Part 1 INTERPRETATION
Part 2 THE CHARGE TO TAX
Part 3 PROVISIONS RELATING TO THE SCHEDULE C CHARGE AND GOVERNMENT AND OTHER PUBLIC SECURITIES
Part 4 PRINCIPAL PROVISIONS RELATING TO THE SCHEDULE D CHARGE
IT CT
CHAPTER 1 Supplementary charging provisions
Drill_down_icon Section 52 Persons chargeable
Drill_down_icon Section 53 Cattle and milk dealers
Drill_down_icon Section 54 Interest, etc paid without deduction of tax under Schedule C
Drill_down_icon Section 55 Taxation of strips of securities
Drill_down_icon Section 56 Tax on quarries, mines and other concerns chargeable under Case I(b) of Schedule D
Drill_down_icon Section 57 Extension of charge to tax under Case III of Schedule D in certain circumstances
Drill_down_icon Section 58 Charge to tax of profits or gains from unknown or unlawful source
Drill_down_icon Section 59 Charge to tax of income from which tax has been deducted
CHAPTER 2 Foreign dividends
Drill_down_icon Section 60 Interpretation (Chapter 2)
Drill_down_icon Section 61 Dividends entrusted for payment in the State
Drill_down_icon Section 62 Dividends paid outside the State and proceeds of sale of dividend coupons
Drill_down_icon Section 63 Exemption of dividends of non-residents
Drill_down_icon Section 64 Interest on quoted Eurobonds
CHAPTER 3 Income tax: basis of assessment under Cases I and II
Drill_down_icon Section 65 Cases I and II: basis of assessment
Drill_down_icon Section 66 Special basis at commencement of trade or profession
Drill_down_icon Section 67 Special basis on discontinuance of trade or profession
Drill_down_icon Section 68 Short-lived businesses
Drill_down_icon Section 69 Changes of proprietorship
CHAPTER 4 Income tax: basis of assessment under Cases III, IV and V
Drill_down_icon Section 70 Case III: basis of assessment
Drill_down_icon Section 71 Foreign securities and possessions
Drill_down_icon Section 72 Charge to tax on sums applied outside the State in repaying certain loans
Drill_down_icon Section 73 Income from certain possessions in Great Britain or Northern Ireland
Drill_down_icon Section 74 Case IV: basis of assessment
Drill_down_icon Section 75 Case V: basis of assessment
CHAPTER 5 Computational provisions: corporation tax
Drill_down_icon Section 76 Computation of income: application of income tax principles
Drill_down_icon Section 76A Computation of profits or gains of a company - accounting standards
Drill_down_icon Section 76B Treatment of unrealised gains and losses in certain cases
Drill_down_icon Section 76C Use of different accounting policies within a group of companies
Drill_down_icon Section 76D Computation of income from finance leases
Drill_down_icon Section 77 Miscellaneous special rules for computation of income
Drill_down_icon Section 78 Computation of companies' chargeable gains
Drill_down_icon Section 79 Foreign currency: computation of income and chargeable gains
Drill_down_icon Section 79A Matching of relevant foreign currency assets with foreign currency liabilities
Drill_down_icon Section 79B Matching of foreign currency assets with certain foreign currecny share capital
Drill_down_icon Section 80 Taxation of certain foreign currencies
Drill_down_icon Section 80A Taxation of certain short term leases plant and machinery
CHAPTER 6 Computational provisions: general
Drill_down_icon Section 81 General rule as to deductions
Drill_down_icon Section 81A Restriction of deductions for employee benefit contributions
Drill_down_icon Section 81B Equalisation reserves for credit insurance and reinsurance business of companies
Drill_down_icon Section 82 Pre-trading expenditure
Drill_down_icon Section 83 Expenses of management of investment companies
Drill_down_icon Section 83A Expenditure involving crime
Drill_down_icon Section 84 Expenses in relation to establishment or alteration of superannuation schemes
Drill_down_icon Section 85 Deduction for certain industrial premises
Drill_down_icon Section 86 Cost of registration of trade marks
Drill_down_icon Section 87 Debts set off against profits and subsequently released
Drill_down_icon Section 87A Deductions for gifts to Foundation for Investing in Communities
Drill_down_icon Section 88 Deduction for gifts to Enterprise Trust Ltd
Drill_down_icon Section 88A Double deduction in respect of certain emoluments
CHAPTER 7 Special measures on discontinuance of, and change of basis of computation of profits or gains of, a trade or profession
Drill_down_icon Section 89 Valuation of trading stock at discontinuance of trade
Drill_down_icon Section 90 Valuation of work in progress at discontinuance of profession
Drill_down_icon Section 91 Receipts accruing after discontinuance of trade or profession
Drill_down_icon Section 92 Receipts and losses accruing after change treated as discontinuance
Drill_down_icon Section 93 Cash basis, etc: relief for certain individuals
Drill_down_icon Section 94 Conventional basis: general charge on receipts after change of basis
Drill_down_icon Section 95 Supplementary provisions as to tax under section 91 or 94
Drill_down_icon Section 95A Change of basis of computation of profits or gains of a trade or profession
CHAPTER 8 Taxation of rents and certain other payments
Drill_down_icon Section 96 Interpretation (Chapter 8)
Drill_down_icon Section 97 Computational rules and allowable deductions
Drill_down_icon Section 98 Treatment of premiums, etc as rent
Drill_down_icon Section 98A Taxation of reverse premiums
Drill_down_icon Section 99 Charge on assignment of lease granted at undervalue
Drill_down_icon Section 100 Charge on sale of land with right to reconveyance
Drill_down_icon Section 101 Relief for amount not received
Drill_down_icon Section 102 Deduction by reference to premium, etc paid in computation of profits for purposes of Schedule D, Cases I and II
Drill_down_icon Section 103 Deduction by reference to premiums, etc paid in computation of profits for purposes of this Chapter
Drill_down_icon Section 104 Taxation of certain rents and other payments
Drill_down_icon Section 105 Taxation of rents: restriction in respect of certain rent and interest
Drill_down_icon Section 106 Tax treatment of receipts and outgoings on sale of premises
Drill_down_icon Section 106A Transfer of rent
CHAPTER 9 Miscellaneous provisions
Drill_down_icon Section 107 Apportionment of profits
Drill_down_icon Section 108 Statement of profits
Drill_down_icon Section 109 Payments in respect of redundancy
Drill_down_icon Section 110 [Securitisation]
Drill_down_icon Section 111 Allowance to owner of let mineral rights for expenses of management of minerals
Part 5 PRINCIPAL PROVISIONS RELATING TO THE SCHEDULE E CHARGE
IT
CHAPTER 1 Basis of assessment, persons chargeable and extent of charge
Drill_down_icon Section 112 Basis of assessment, persons chargeable and extent of charge
Drill_down_icon Section 112A Taxation of certain perquisites
CHAPTER 2 Computational provisions
Drill_down_icon Section 113 Making of deductions
Drill_down_icon Section 114 General rule as to deductions
Drill_down_icon Section 115 Fixed deduction for certain classes of persons
CHAPTER 3 Expenses allowances and provisions relating to the general benefits in kind charge
Drill_down_icon Section 116 Interpretation (Chapter 3)
Drill_down_icon Section 117 Expenses allowances
Drill_down_icon Section 118 Benefits in kind: general charging provision
Drill_down_icon Section 118A Costs and expenses in respect of personal security assets and services
Drill_down_icon Section 118B Revenue approved salary sacrifice agreements
Drill_down_icon Section 119 Valuation of benefits in kind
Drill_down_icon Section 120 Unincorporated bodies, partnerships and individuals
Drill_down_icon Section 120A Exemption from benefit in kind of certain childcare facilities
CHAPTER 4 Other benefit in kind charges
Drill_down_icon Section 121 Benefit of use of car
Drill_down_icon Section 121A Benefit of use of van
Drill_down_icon Section 122 Preferential loan arrangements
Drill_down_icon Section 122A Notional loans relating to shares etc
CHAPTER 5 Miscellaneous charging provisions
Drill_down_icon Section 123 General tax treatment of payments on retirement or removal from office or employment
Drill_down_icon Section 124 Tax treatment of certain severance payments
Drill_down_icon Section 125 Tax treatment of benefits received under permanent health benefit schemes
Drill_down_icon Section 126 Tax treatment of certain benefits payable under Social Welfare Acts
Drill_down_icon Section 127 Tax treatment of restrictive covenants
Drill_down_icon Section 127A Tax treatment of members of the European Parliament
Drill_down_icon Section 127B Tax treatment of flight crew in international traffic
Drill_down_icon Section 128 Tax treatment of directors of companies and employees granted rights to acquire shares or other assets
Drill_down_icon Section 128A Deferral of payment of tax under section 128
Drill_down_icon Section 128B Payment of tax under section 128
Drill_down_icon Section 128C Tax treatment of directors and employees who acquire convertible securities
Drill_down_icon Section 128D Tax treatment of directors of companies and employees who acquire restricted shares
Drill_down_icon Section 128E Tax treatment of directors of companies and employees who acquire forfeitable shares
Part 6 COMPANY DISTRIBUTIONS, TAX CREDITS, FRANKED INVESTMENT INCOME AND ADVANCE CORPORATION TAX
CHAPTER 1 Taxation of company distributions
Drill_down_icon Section 129 Irish resident company distributions not generally chargeable to corporation tax
Drill_down_icon Section 129A Dividends paid out of foreign profits
CHAPTER 2 Meaning of distribution
Drill_down_icon Section 130 Matters to be treated as distributions
Drill_down_icon Section 131 Bonus issues following repayment of share capital
Drill_down_icon Section 132 Matters to be treated or not treated as repayments of share capital
Drill_down_icon Section 133 Limitation on meaning of "distribution" - general
Drill_down_icon Section 134 Limitation on meaning of "distribution" in relation to certain payments made in respect of "foreign source" finance
Drill_down_icon Section 135 Distributions: supplemental
CHAPTER 3 Distributions and tax credits - general
Drill_down_icon Section 136 Tax credit for certain recipients of distributions
Drill_down_icon Section 137 Disallowance of reliefs in respect of bonus issues
Drill_down_icon Section 138 Treatment of dividends on certain preference shares
Drill_down_icon Section 139 Dividends and other distributions at gross rate or of gross amount
CHAPTER 4 Distributions out of certain exempt profits or gains or out of certain relieved income
Drill_down_icon Section 140 Distributions out of profits or gains from stallion fees, stud greyhound services fees and occupation of certain woodlands
Drill_down_icon Section 141 Distributions out of income from patent royalties
Drill_down_icon Section 142 Distributions out of profits of certain mines
Drill_down_icon Section 143 Distributions out of profits from coal, gypsum and anhydrite mining operations
Drill_down_icon Section 144 Distributions out of profits from trading within Shannon Airport
Drill_down_icon Section 145 Distributions out of profits from export of certain goods
Drill_down_icon Section 146 Provisions supplementary to section 145
CHAPTER 5 Distributions out of certain income of manufacturing companies
Drill_down_icon Section 147 Distributions
Drill_down_icon Section 148 Treatment of certain deductions in relation to relevant distributions
Drill_down_icon Section 149 Dividends and other distributions at gross rate or of gross amount
Drill_down_icon Section 150 Tax credit for recipients of certain distributions
Drill_down_icon Section 151 Appeals
CHAPTER 6 Distributions - supplemental
Drill_down_icon Section 152 Explanation of tax credit to be annexed to interest and dividend warrants
Drill_down_icon Section 153 [Distributions to certain non-residents]
Drill_down_icon Section 154 Attribution of distributions to accounting periods
Drill_down_icon Section 155 Restriction of certain reliefs in respect of distributions out of certain exempt or relieved profits
CHAPTER 7 Franked investment income
Drill_down_icon Section 156 Franked investment income and franked payments
Drill_down_icon Section 157 Set-off of losses, etc against franked investment income
Drill_down_icon Section 158 Set-off of loss brought forward or terminal loss against franked investment income in the case of financial concerns
CHAPTER 8 Advance corporation tax
Drill_down_icon Section 159 Liability for advance corporation tax
Drill_down_icon Section 160 Set-off of advance corporation tax
Drill_down_icon Section 161 Rectification of excessive set-off of advance corporation tax
Drill_down_icon Section 162 Calculation of advance corporation tax where company receives distributions
Drill_down_icon Section 163 Tax credit recovered from company
Drill_down_icon Section 164 Restrictions as to payment of tax credit
Drill_down_icon Section 165 Group dividends
Drill_down_icon Section 166 Surrender of advance corporation tax
Drill_down_icon Section 167 Change of ownership of company: calculation and treatment of advance corporation tax
Drill_down_icon Section 168 Distributions to certain non-resident companies
Drill_down_icon Section 169 Non-distributing investment companies
Drill_down_icon Section 170 Interest in respect of certain securities
Drill_down_icon Section 171 Returns, payment and collection of advance corporation tax
Drill_down_icon Section 172 Application of Corporation Tax Acts
CHAPTER 8A Dividend withholding tax
Drill_down_icon Section 172A Interpretation
Drill_down_icon Section 172B Dividend withholding tax on relevant distributions
Drill_down_icon Section 172C Exemption from dividend withholding tax for certain persons
Drill_down_icon Section 172D Exemption from dividend withholding tax for certain non-resident persons
Drill_down_icon Section 172E Qualifying intermediaries
Drill_down_icon Section 172F Obligations of qualifying intermediary in relation to relevant distributions
Drill_down_icon Section 172G Authorised withholding agent
Drill_down_icon Section 172H Obligations of authorised withholding agent in relation to relevant distributions
Drill_down_icon Section 172I Statement to be given to recipient of relevant distributions
Drill_down_icon Section 172J Credit for, or repayment of, dividend withholding tax borne
Drill_down_icon Section 172K Returns, payment and collection of dividend withholding tax
Drill_down_icon Section 172L Reporting of distributions made under stapled stock arrangements
Drill_down_icon Section 172LA Deduction of dividend withholding tax on settlement of market claims
Drill_down_icon Section 172M Delegation of powers and functions of Revenue Commissioners
CHAPTER 9 Taxation of acquisition by a company of its own shares
Drill_down_icon Section 173 Interpretation (Chapter 9)
Drill_down_icon Section 174 Taxation of dealer's receipts on purchase of shares by issuing company or by its subsidiary
Drill_down_icon Section 175 Purchase of own shares by quoted company
Drill_down_icon Section 176 Purchase of unquoted shares by issuing company or its subsidiary
Drill_down_icon Section 176A Purchase of own shares – supplementary
Drill_down_icon Section 177 Conditions as to residence and period of ownership
Drill_down_icon Section 178 Conditions as to reduction of vendor's interest as shareholder
Drill_down_icon Section 179 Conditions applicable where purchasing company is member of a group
Drill_down_icon Section 180 Additional conditions
Drill_down_icon Section 181 Relaxation of conditions in certain cases
Drill_down_icon Section 182 Returns
Drill_down_icon Section 183 Information
Drill_down_icon Section 184 Treasury shares
Drill_down_icon Section 185 Associated persons
Drill_down_icon Section 186 Connected persons
Part 7 INCOME TAX AND CORPORATION TAX EXEMPTIONS
IT CT
CHAPTER 1 Income tax
Drill_down_icon Section 187 Exemption from income tax and associated marginal relief
Drill_down_icon Section 188 Age exemption and associated marginal relief
Drill_down_icon Section 189 Payments in respect of personal injuries
Drill_down_icon Section 189A Special trusts for permanently incapacitated individuals
Drill_down_icon Section 190 Certain payments made by the Haemophilia HIV Trust
Drill_down_icon Section 191 Taxation treatment of Hepatitis C compensation payments
Drill_down_icon Section 192 Payments in respect of thalidomide children
Drill_down_icon Section 192A Exemption in respect of certain payments under employment law
Drill_down_icon Section 192B Foster care payments etc
Drill_down_icon Section 192C Exemption in respect of payments of State support
Drill_down_icon Section 193 Income from scholarships
Drill_down_icon Section 194 Child benefit
Drill_down_icon Section 194A Early childcare supplement
Drill_down_icon Section 195 Exemption of certain earnings of writers, composers and artists
Drill_down_icon Section 195A Exemption in respect of certain expense payments
Drill_down_icon Section 196 Expenses of members of judiciary
Drill_down_icon Section 196A State employees: foreign service allowances
Drill_down_icon Section 196B Employees of certain agencies: foreign service allowances
Drill_down_icon Section 197 Bonus or interest paid under instalment savings schemes
Drill_down_icon Section 198 Certain interest not to be chargeable
Drill_down_icon Section 199 Interest on certain securities
Drill_down_icon Section 200 Certain foreign pensions
Drill_down_icon Section 201 Exemptions and reliefs in respect of tax under section 123
Drill_down_icon Section 202 Relief for agreed pay restructuring
Drill_down_icon Section 203 Payments in respect of redundancy
Drill_down_icon Section 204 Military and other pensions, gratuities and allowances
Drill_down_icon Section 205 Veterans of War of Independence
Drill_down_icon Section 206 Income from investments under Social Welfare (Consolidation) Act, 1993
Drill_down_icon Section 207 Rents of properties belonging to hospitals and other charities
Drill_down_icon Section 208 Lands owned and occupied, and trades carried on by, charities
Drill_down_icon Section 208A Overseas charities
Drill_down_icon Section 208B Charities - miscellaneous
Drill_down_icon Section 209 Bodies for the promotion of Universal Declaration of Human Rights and the implementation of European Convention for the Protection of Human Rights and Fundamental Freedoms
Drill_down_icon Section 210 The Great Book of Ireland Trust
Drill_down_icon Section 211 Friendly societies
Drill_down_icon Section 212 Credit unions
Drill_down_icon Section 213 Trade unions
Drill_down_icon Section 214 Local authorities, etc
Drill_down_icon Section 215 Certain profits of agricultural societies
Drill_down_icon Section 216 Profits from lotteries
Drill_down_icon Section 216A Rent-a-room relief
Drill_down_icon Section 216B Payments under Scéim na a bhFoghlaimeoirí Gaeilge
Drill_down_icon Section 216C Childcare services relief
CHAPTER 2 Corporation tax
Drill_down_icon Section 217 Certain income of Nítrigin Éireann Teoranta
Drill_down_icon Section 218 Certain income of Housing Finance Agency plc
Drill_down_icon Section 219 Income of body designated under Irish Takeover Panel Act, 1997
Drill_down_icon Section 219A Income of credit unions
Drill_down_icon Section 219B Income of Investor Compensation Company Ltd
Drill_down_icon Section 220 Profits of certain bodies corporate
Drill_down_icon Section 221 Certain payments to National Co-operative Farm Relief Services Ltd and certain payments made to its members
Drill_down_icon Section 222 Certain dividends from a non-resident subsidiary
CHAPTER 3 Income tax and corporation tax
Drill_down_icon Section 223 Small enterprise grants
Drill_down_icon Section 224 Grants to medium and large industrial undertakings
Drill_down_icon Section 225 Employment grants
Drill_down_icon Section 226 Certain employment grants and recruitment subsidies
Drill_down_icon Section 227 Certain income arising to specified non-commercial State-sponsored bodies
Drill_down_icon Section 228 Income arising to designated bodies under the Securitisation (Proceeds of Certain Mortgages) Act, 1995
Drill_down_icon Section 229 Harbour authorities and port companies
Drill_down_icon Section 230 National Treasury Management Agency
Drill_down_icon Section 230A National Pensions Reserve Fund Commission
Drill_down_icon Section 230AA NAMA profits exempt from corporation tax
Drill_down_icon Section 230AB National Development Finance Agency
Drill_down_icon Section 231 Profits or gains from stallion fees
Drill_down_icon Section 232 Profits from occupation of certain woodlands
Drill_down_icon Section 233 Stud greyhound service fees
Drill_down_icon Section 234 Certain income derived from patent royalties
Drill_down_icon Section 235 Bodies established for promotion of athletic or amateur games or sports
Drill_down_icon Section 236 Loan of certain art objects
Part 8 ANNUAL PAYMENTS, CHARGES AND INTEREST
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CHAPTER 1 Annual payments
Drill_down_icon Section 237 Annual payments payable wholly out of taxed income
Drill_down_icon Section 238 Annual payments not payable out of taxed income
Drill_down_icon Section 239 Income tax on payments by resident companies
Drill_down_icon Section 240 Provisions as to tax under section 239
Drill_down_icon Section 241 Income tax on payments by non-resident companies
Drill_down_icon Section 242 Annual payments for non-taxable consideration
Drill_down_icon Section 242A Tax tratment of certain royalties
CHAPTER 2 Charges on income for corporation tax purposes
Drill_down_icon Section 243 Allowance of charges on income
Drill_down_icon Section 243A Restriction of relevant charges on income
Drill_down_icon Section 243B Relief for certain charges on income on a value basis
CHAPTER 3 Principal provisions relating to the payment of interest
Drill_down_icon Section 244 Relief for interest paid on certain home loans
Drill_down_icon Section 244A Application of section 244 (relief for interest paid on certain home loans)
Drill_down_icon Section 245 Relief for certain bridging loans
Drill_down_icon Section 246 Interest payments by companies and to non-residents
Drill_down_icon Section 246A Interest in respect of wholesale debt instruments
Drill_down_icon Section 247 Relief to companies on loans applied in acquiring interest in other companies
Drill_down_icon Section 248 Relief to individuals on loans applied in acquiring interest in companies
Drill_down_icon Section 248A Restriction of relief in respect of loans applied in acquiring interest in companies and partnerships
Drill_down_icon Section 249 Rules relating to recovery of capital and replacement loans
Drill_down_icon Section 250 Extension of relief under section 248 to certain individuals in relation to loans applied in acquiring interest in certain companies
Drill_down_icon Section 250A Restriction of relief to individuals in respect of loans applied in acquiring interest in companies
Drill_down_icon Section 251 Restriction of relief to individuals on loans applied in acquiring shares in companies where a claim for "BES relief" or "film relief" is made in respect of amount subscribed for shares
Drill_down_icon Section 252 Restriction of relief to individuals on loans applied in acquiring interest in companies which become quoted companies
Drill_down_icon Section 253 Relief to individuals on loans applied in acquiring interest in partnerships
Drill_down_icon Section 254 Interest on borrowings to replace capital withdrawn in certain circumstances from a business
Drill_down_icon Section 255 Arrangements for payment of interest less tax or of fixed net amount
CHAPTER 4 Interest payments by certain deposit takers
Drill_down_icon Section 256 Interpretation (Chapter 4)
Drill_down_icon Section 257 Deduction of tax from relevant interest
Drill_down_icon Section 258 Returns and collection of appropriate tax
Drill_down_icon Section 259 Alternative amount on account of appropriate tax
Drill_down_icon Section 260 Provisions supplemental to sections 258 and 259
Drill_down_icon Section 261 Taxation of relevant interest, etc
Drill_down_icon Section 261A Taxation of interest on special term accounts
Drill_down_icon Section 261B Taxation of specified interest
Drill_down_icon Section 262 Statement furnished by relevant deposit taker
Drill_down_icon Section 263 Declarations relating to deposits of non-residents
Drill_down_icon Section 263A Declarations to a relevant deposit taker relating to deposits of certain persons
Drill_down_icon Section 263B Declarations to the Revenue Commissioners relating to deposits of certain persons
Drill_down_icon Section 263C Notifications by the Revenue Commissioners relating to deposits of certain persons
Drill_down_icon Section 264 Conditions and declarations relating to special savings accounts
Drill_down_icon Section 264A Conditions and declarations relating to special term accounts
Drill_down_icon Section 264B Returns of special term accounts by relevant deposit takers
Drill_down_icon Section 265 [Deposits of companies and pension schemes]
Drill_down_icon Section 265A Deposits of certain persons
Drill_down_icon Section 266 [Deposits of charities]
Drill_down_icon Section 267 Repayment of appropriate tax in certain cases
CHAPTER 5 Dividend payments by credit unions
Drill_down_icon Section 267A Interpretation (Chapter 5)
Drill_down_icon Section 267B Election to open a special share account or a special term share account
Drill_down_icon Section 267C Taxation of dividends on special term share accounts
Drill_down_icon Section 267D Conditions and declarations relating to special term share accounts
Drill_down_icon Section 267E Returns of special term share accounts by credit unions
Drill_down_icon Section 267F Supplementary provisions (Chapter 5)
CHAPTER 6 Implementation of Council Directive 2003/49/EC of 3 June 2003 on a common system of taxation applicable to interest and royalty payments made between associated companies of different Member States
Drill_down_icon Section 267G Interpretation (Chapter 6)
Drill_down_icon Section 267H Application (Chapter 6)
Drill_down_icon Section 267I Exemptions from tax and withholding tax
Drill_down_icon Section 267J Credit for foreign tax
Drill_down_icon Section 267K Miscellaneous
Drill_down_icon Section 267L Application of this Chapter to certain payments made to companies in Switzerland
CHAPTER 7 Certain interest from sources within the European Communities
Drill_down_icon Section 267M Tax rate applicable to certain deposit interest received by individuals
Part 8A SPECIFIED FINANCIAL TRANSACTIONS
IT
Part 9 PRINCIPAL PROVISIONS RELATING TO RELIEF FOR CAPITAL EXPENDITURE
IT CT
CHAPTER 1 Industrial buildings or structures: industrial building allowances, writing-down allowances, balancing allowances and balancing charges
Drill_down_icon Section 268 Meaning of "industrial building or structure"
Drill_down_icon Section 269 Meaning of "the relevant interest"
Drill_down_icon Section 270 Meaning of "expenditure on construction of building or structure"
Drill_down_icon Section 271 Industrial building allowances
Drill_down_icon Section 272 Writing-down allowances
Drill_down_icon Section 273 Acceleration of writing-down allowances in respect of certain expenditure on certain industrial buildings or structures
Drill_down_icon Section 274 Balancing allowances and balancing charges
Drill_down_icon Section 275 Restriction of balancing allowances on sale of industrial building or structure
Drill_down_icon Section 276 Application of sections 272 and 274 in relation to capital expenditure on refurbishment
Drill_down_icon Section 277 Writing off of expenditure and meaning of "residue of expenditure"
Drill_down_icon Section 278 Manner of making allowances and charges
Drill_down_icon Section 279 Purchases of certain buildings or structures
Drill_down_icon Section 280 Temporary disuse of building or structure
Drill_down_icon Section 281 Special provisions in regard to leases
Drill_down_icon Section 282 Supplementary provisions (Chapter 1)
CHAPTER 2 Machinery or plant: initial allowances, wear and tear allowances, balancing allowances and balancing charges
Drill_down_icon Section 283 Initial allowances
Drill_down_icon Section 284 Wear and tear allowances
Drill_down_icon Section 285 Acceleration of wear and tear allowances
Drill_down_icon Section 285A Acceleration of wear and tear allowances for certain energy-efficient equipment
Drill_down_icon Section 286 Increased wear and tear allowances for taxis and cars for short-term hire
Drill_down_icon Section 286A Wear and tear allowances for licences for public hire vehicles
Drill_down_icon Section 287 Wear and tear allowances deemed to have been made in certain cases
Drill_down_icon Section 288 Balancing allowances and balancing charges
Drill_down_icon Section 289 Calculation of balancing allowances and balancing charges in certain cases
Drill_down_icon Section 290 Option in case of replacement
Drill_down_icon Section 291 Computer software
Drill_down_icon Section 291A Intangible assets
Drill_down_icon Section 292 Meaning of "amount still unallowed"
Drill_down_icon Section 293 Application to partnerships
Drill_down_icon Section 294 Machinery or plant used partly for non-trading purposes
Drill_down_icon Section 295 Option in case of succession under will or intestacy
Drill_down_icon Section 296 Balancing allowances and balancing charges: wear and tear allowances deemed to have been made in certain cases
Drill_down_icon Section 297 Subsidies towards wear and tear
Drill_down_icon Section 298 Allowances to lessors
Drill_down_icon Section 299 Allowances to lessees
Drill_down_icon Section 300 Manner of making allowances and charges
Drill_down_icon Section 301 Application to professions, employments and offices
CHAPTER 3 Dredging: initial allowances and annual allowances
Drill_down_icon Section 302 Interpretation (Chapter 3)
Drill_down_icon Section 303 Allowances for expenditure on dredging
CHAPTER 4 Miscellaneous and general
Drill_down_icon Section 304 Income tax: allowances and charges in taxing a trade, etc
Drill_down_icon Section 305 Income tax: manner of granting, and effect of, allowances made by means of discharge or repayment of tax
Drill_down_icon Section 306 Meaning of basis period
Drill_down_icon Section 307 Corporation tax: allowances and charges in taxing a trade
Drill_down_icon Section 308 Corporation tax: manner of granting, and effect of, allowances made by means of discharge or repayment of tax
Drill_down_icon Section 308A Assets transferred in course of scheme of reconstruction or amalgamation
Drill_down_icon Section 309 Companies not resident in the State
Drill_down_icon Section 310 Allowances in respect of certain contributions to capital expenditure of local authorities
Drill_down_icon Section 311 Apportionment of consideration and exchanges and surrenders of leasehold interests
Drill_down_icon Section 312 Special provisions as to certain sales
Drill_down_icon Section 313 Effect, in certain cases, of succession to trade, etc
Drill_down_icon Section 314 Procedure on apportionment
Drill_down_icon Section 315 Property used for purposes of "exempted trading operations"
Drill_down_icon Section 316 Interpretation of certain references to expenditure and time when expenditure is incurred
Drill_down_icon Section 317 Treatment of grants
Drill_down_icon Section 318 Meaning of "sale, insurance, salvage or compensation moneys"
Drill_down_icon Section 319 Adjustment of allowances by reference to value-added tax
Drill_down_icon Section 320 Other interpretation (Part 9)
Drill_down_icon Section 321 Provisions of general application in relation to the making of allowances and charges
Part 10 INCOME TAX AND CORPORATION TAX: RELIEFS FOR RENEWAL AND IMPROVEMENT OF CERTAIN URBAN AREAS, CERTAIN RESORT AREAS AND CERTAIN ISLANDS
IT CT
CHAPTER 1 Custom House Docks Area
Drill_down_icon Section 322 Interpretation (Chapter 1)
Drill_down_icon Section 323 Capital allowances in relation to construction of certain commercial premises
Drill_down_icon Section 324 Double rent allowance in respect of rent paid for certain business premises
Drill_down_icon Section 325 Rented residential accommodation: deduction for certain expenditure on construction
Drill_down_icon Section 326 Rented residential accommodation: deduction for certain expenditure on conversion
Drill_down_icon Section 327 Rented residential accommodation: deduction for certain expenditure on refurbishment
Drill_down_icon Section 328 Residential accommodation: allowance to owner-occupiers in respect of certain expenditure on construction or refurbishment
Drill_down_icon Section 329 Provisions supplementary to sections 325 to 328
CHAPTER 2 Temple Bar Area
Drill_down_icon Section 330 Interpretation (Chapter 2)
Drill_down_icon Section 331 Accelerated capital allowances in relation to construction or refurbishment of certain industrial buildings or structures
Drill_down_icon Section 332 Capital allowances in relation to construction or refurbishment of certain commercial premises
Drill_down_icon Section 333 Double rent allowance in respect of rent paid for certain business premises
Drill_down_icon Section 334 Rented residential accommodation: deduction for certain expenditure on construction
Drill_down_icon Section 335 Rented residential accommodation: deduction for certain expenditure on conversion
Drill_down_icon Section 336 Rented residential accommodation: deduction for certain expenditure on refurbishment
Drill_down_icon Section 337 Residential accommodation: allowance to owner-occupiers in respect of certain expenditure on construction or refurbishment
Drill_down_icon Section 338 Provisions supplementary to sections 334 to 337
CHAPTER 3 Designated areas, designated streets, enterprise areas and multi-storey car parks in certain urban areas
Drill_down_icon Section 339 Interpretation (Chapter 3)
Drill_down_icon Section 340 Designated areas, designated streets and enterprise areas
Drill_down_icon Section 341 Accelerated capital allowances in relation to construction or refurbishment of certain industrial buildings or structures
Drill_down_icon Section 342 Capital allowances in relation to construction or refurbishment of certain commercial premises
Drill_down_icon Section 343 Capital allowances in relation to construction or refurbishment of certain buildings or structures in enterprise areas
Drill_down_icon Section 344 Capital allowances in relation to construction or refurbishment of certain multi-storey car parks
Drill_down_icon Section 345 Double rent allowance in respect of rent paid for certain business premises
Drill_down_icon Section 346 Rented residential accommodation: deduction for certain expenditure on construction
Drill_down_icon Section 347 Rented residential accommodation: deduction for certain expenditure on conversion
Drill_down_icon Section 348 Rented residential accommodation: deduction for certain expenditure on refurbishment
Drill_down_icon Section 349 Residential accommodation: allowance to owner-occupiers in respect of certain expenditure on construction or refurbishment
Drill_down_icon Section 350 Provisions supplementary to sections 346 to 349
Drill_down_icon Section 350A Provision against double relief
CHAPTER 4 Qualifying resort areas
Drill_down_icon Section 351 Interpretation (Chapter 4)
Drill_down_icon Section 352 Accelerated capital allowances in relation to construction or refurbishment of certain industrial buildings or structures
Drill_down_icon Section 353 Capital allowances in relation to construction or refurbishment of certain commercial premises
Drill_down_icon Section 354 Double rent allowance in respect of rent paid for certain business premises
Drill_down_icon Section 355 Disclaimer of capital allowances on holiday cottages, holiday apartments, etc
Drill_down_icon Section 356 Rented residential accommodation: deduction for certain expenditure on construction
Drill_down_icon Section 357 Rented residential accommodation: deduction for certain expenditure on conversion
Drill_down_icon Section 358 Rented residential accommodation: deduction for certain expenditure on refurbishment
Drill_down_icon Section 359 Provisions supplementary to sections 356 to 358
CHAPTER 5 Designated islands
Drill_down_icon Section 360 Interpretation (Chapter 5)
Drill_down_icon Section 361 Rented residential accommodation: deduction for certain expenditure on construction
Drill_down_icon Section 362 Rented residential accommodation: deduction for certain expenditure on conversion
Drill_down_icon Section 363 Rented residential accommodation: deduction for certain expenditure on refurbishment
Drill_down_icon Section 364 Residential accommodation: allowance to owner-occupiers in respect of certain expenditure on construction or refurbishment
Drill_down_icon Section 365 Provisions supplementary to sections 360 to 364
CHAPTER 6 Dublin Docklands Area
Drill_down_icon Section 366 Interpretation (Chapter 6)
Drill_down_icon Section 367 Qualifying areas
Drill_down_icon Section 368 Accelerated capital allowances in relation to construction or refurbishment of certain industrial buildings or structures
Drill_down_icon Section 369 Capital allowances in relation to construction or refurbishment of certain commercial premises
Drill_down_icon Section 370 Double rent allowance in respect of rent paid for certain business premises
Drill_down_icon Section 371 Residential accommodation: allowance to owner-occupiers in respect of certain expenditure on construction or refurbishment
Drill_down_icon Section 372 Provisions supplementary to section 371
CHAPTER 7 Qualifying areas
Drill_down_icon Section 372A Interpretation and application (Chapter 7)
Drill_down_icon Section 372B Qualifying areas
Drill_down_icon Section 372BA Qualifying streets
Drill_down_icon Section 372C Accelerated capital allowances in relation to construction or refurbishment of certain industrial buildings or structures
Drill_down_icon Section 372D Capital allowances in relation to construction or refurbishment of certain commercial premises
Drill_down_icon Section 372E Double rent allowance in respect of rent paid for certain business premises
Drill_down_icon Section 372F Rented residential accommodation: deduction for certain expenditure on construction
Drill_down_icon Section 372G Rented residential accommodation: deduction for certain expenditure on conversion
Drill_down_icon Section 372H Rented residential accommodation: deduction for certain expenditure on refurbishment
Drill_down_icon Section 372I Residential accommodation: allowance to owner-occupiers in respect of expenditure on construction or refurbishment
Drill_down_icon Section 372J Provisions supplementary to sections 372F to 372I
Drill_down_icon Section 372K [Non-application of relief in certain cases and provision against double relief]
CHAPTER 8 Qualifying rural areas
Drill_down_icon Section 372L Interpretation (Chapter 8)
Drill_down_icon Section 372M Accelerated capital allowances in relation to construction or refurbishment of certain industrial buildings or structures
Drill_down_icon Section 372N Capital allowances in relation to construction or refurbishment of certain commercial buildings or structures
Drill_down_icon Section 372O Double rent allowance in respect of rent paid for certain business premises
Drill_down_icon Section 372P Rented residential accommodation: deduction for certain expenditure on construction
Drill_down_icon Section 372Q Rented residential accommodation: deduction for certain expenditure on conversion
Drill_down_icon Section 372R Rented residential accommodation: deduction for certain expenditure on refurbishment
Drill_down_icon Section 372RA Residential accommodation: allowance to owner-occupiers in respect of certain expenditure on construction or refurbishment
Drill_down_icon Section 372S Provisions supplementary to sections 372P to 372RA
Drill_down_icon Section 372T Non-application of relief in certain cases and provision against double relief
CHAPTER 9 Park and ride facilities and certain related developments
Drill_down_icon Section 372U Interpretation (Chapter 9)
Drill_down_icon Section 372V Capital allowances in relation to construction or refurbishment of certain park and ride facilities
Drill_down_icon Section 372W Capital allowances in relation to construction or refurbishment of certain commercial premises
Drill_down_icon Section 372X Rented residential accommodation: deduction for certain expenditure on construction
Drill_down_icon Section 372Y Residential accommodation: allowance to owner-occupiers in respect of certain expenditure on construction
Drill_down_icon Section 372Z Provisions supplementary to sections 372X and 372Y
CHAPTER 10 Designated areas of certain towns
Drill_down_icon Section 372AA Interpretation and application (Chapter 10)
Drill_down_icon Section 372AB Qualifying areas
Drill_down_icon Section 372AC Accelerated capital allowances in relation to construction or refurbishment of certain industrial buildings or structures
Drill_down_icon Section 372AD Capital allowances in relation to construction or refurbishment of certain commercial premises
Drill_down_icon Section 372AE Rented residential accommodation: deduction for certain expenditure on construction
Drill_down_icon Section 372AF Rented residential accommodation: deduction for certain expenditure on conversion
Drill_down_icon Section 372AG Rented residential accommodation: deduction for certain expenditure on refurbishment
Drill_down_icon Section 372AH Residential accommodation: allowance to owner-occupiers in respect of certain expenditure on construction or refurbishment
Drill_down_icon Section 372AI Provisions supplementary to sections 372AE to 372AH
Drill_down_icon Section 372AJ Non-application of relief in certain cases and provision against double relief
CHAPTER 11 Reliefs for lessors and owner-occupiers in respect of expenditure incurred on the provision of certain residential accommodation
Drill_down_icon Section 372AK Interpretation (Chapter 11)
Drill_down_icon Section 372AL Qualifying period
Drill_down_icon Section 372AM Grant of certain certificates and guidelines, qualifying and special qualifying premises
Drill_down_icon Section 372AN Eligible expenditure: lessors
Drill_down_icon Section 372AO Qualifying lease
Drill_down_icon Section 372AP Relief for lessors
Drill_down_icon Section 372AQ Qualifying expenditure: owner occupiers
Drill_down_icon Section 372AR Relief for owner occupiers
Drill_down_icon Section 372AS Determination of expenditure incurred in qualifying period, and date expenditure treated as incurred for relief purposes
Drill_down_icon Section 372AT Appeals
Drill_down_icon Section 372AU Saver for relief due, and for clawback of relief given under old schemes
Drill_down_icon Section 372AV Continuity
CHAPTER 12 Mid-Shannon Corridor Tourism Infrastructure Investment Scheme
Drill_down_icon Section 372AW Interpretation, applications for approval and certification
Drill_down_icon Section 372AX Accelerated capital allowances in relation to the construction or refurbishment of certain registered holiday camps
Drill_down_icon Section 372AY Capital allowances in relation to the construction or refurbishment of certain tourism infrastructure facilities
Drill_down_icon Section 372AZ Restrictions on relief, non-application of relief in certain cases and provision against double relief
Part 11 CAPITAL ALLOWANCES AND EXPENSES FOR CERTAIN ROAD VEHICLES
IT CT
Part 11A INCOME TAX AND CORPORATION TAX: DEDUCTION FOR EXPENDITURE ON CONSTRUCTION, CONVERSION AND REFURBISHMENT OF CERTAIN RESIDENTIAL ACCOMMODATION FOR CERTAIN STUDENTS
IT CT
Part 11B INCOME TAX AND CORPORATION TAX: DEDUCTION FOR EXPENDITURE ON REFURBISHMENT OF CERTAIN RESIDENTIAL ACCOMMODATION
IT CT
Part 11C CAPITAL ALLOWANCES AND EXPENSES FOR BUSINESS CARS
IT CT
Part 11D INCOME TAX AND CORPORATION TAX: RELIEFS FOR THE REMOVAL AND RELOCATION OF CERTAIN INDUSTRIAL FACILITIES
IT CT
Part 12 PRINCIPAL PROVISIONS RELATING TO LOSS RELIEF, TREATMENT OF CERTAIN LOSSES AND CAPITAL ALLOWANCES, AND GROUP RELIEF
IT CT
CHAPTER 1 Income tax: loss relief
Drill_down_icon Section 381 Right to repayment of tax by reference to losses
Drill_down_icon Section 382 Right to carry forward losses to future years
Drill_down_icon Section 383 Relief under Case IV for losses
Drill_down_icon Section 384 Relief under Case V for losses
Drill_down_icon Section 385 Terminal loss
Drill_down_icon Section 386 Determination of terminal loss
Drill_down_icon Section 387 Calculation of amount of profits or gains for purposes of terminal loss
Drill_down_icon Section 388 Meaning of "permanently discontinued" for purposes of terminal loss
Drill_down_icon Section 389 Determination of claim for terminal loss
Drill_down_icon Section 390 Amount of assessment made under section 238 to be allowed as a loss for certain purposes
CHAPTER 2 Income tax: loss relief - treatment of capital allowances
Drill_down_icon Section 391 Interpretation (Chapter 2)
Drill_down_icon Section 392 Option to treat capital allowances as creating or augmenting a loss
Drill_down_icon Section 393 Extent to which capital allowances to be taken into account for purposes of section 392
Drill_down_icon Section 394 Effect of giving relief under section 381 by reference to capital allowances
Drill_down_icon Section 395 Relief affected by subsequent changes of law, etc
CHAPTER 3 Corporation tax: loss relief
Drill_down_icon Section 396 Relief for trading losses other than terminal losses
Drill_down_icon Section 396A Relief for relevant trading losses
Drill_down_icon Section 396B Relief for certain trading losses on a value basis
Drill_down_icon Section 396C Relief from corporation tax for losses of participating institutions
Drill_down_icon Section 397 Relief for terminal loss in a trade
Drill_down_icon Section 398 Computation of losses attributable to exemption of income from certain securities
Drill_down_icon Section 399 Losses in transactions from which income would be chargeable under Case IV or V of Schedule D
Drill_down_icon Section 400 Company reconstructions without change of ownership
Drill_down_icon Section 401 Change in ownership of company: disallowance of trading losses
CHAPTER 4 Income tax and corporation tax: treatment of certain losses and certain capital allowances
Drill_down_icon Section 402 Foreign currency: tax treatment of capital allowances and trading losses of a company
Drill_down_icon Section 403 Restriction on use of capital allowances for certain leased assets
Drill_down_icon Section 404 Restriction on use of capital allowances for certain leased machinery or plant
Drill_down_icon Section 405 Restriction on use of capital allowances on holiday cottages
Drill_down_icon Section 406 Restriction on use of capital allowances on fixtures and fittings for furnished residential accommodation
Drill_down_icon Section 407 Restriction on use of losses and capital allowances for qualifying shipping trade
Drill_down_icon Section 408 Restriction on tax incentives on property investment
Drill_down_icon Section 409 Capital allowances: room ownership schemes
Drill_down_icon Section 409A Income tax: restriction on use of capital allowances on certain industrial buildings and other premises
Drill_down_icon Section 409B Income tax: restriction on use of capital allowances on certain hotels, etc
Drill_down_icon Section 409C Income tax: restriction on use of losses on approved buildings
Drill_down_icon Section 409D Restriction of reliefs where individual is not actively participating in certain trades
Drill_down_icon Section 409E Income tax: ringfence on use of certain capital allowances on certain industrial buildings and other premises
CHAPTER 4A Limits on certain losses
Drill_down_icon Section 409F Interpretation and general (Chapter 4A)
Drill_down_icon Section 409G Restriction of capital allowances
Drill_down_icon Section 409H Retriction on use of capital allowances
CHAPTER 5 Group relief
Drill_down_icon Section 410 Group payments
Drill_down_icon Section 411 Surrender of relief between members of groups and consortia
Drill_down_icon Section 412 Qualification for entitlement to group relief
Drill_down_icon Section 413 Profits or assets available for distribution
Drill_down_icon Section 414 Meaning of "the profit distribution"
Drill_down_icon Section 415 Meaning of "the notional winding up"
Drill_down_icon Section 416 Limited right to profits or assets
Drill_down_icon Section 417 Diminished share of profits or assets
Drill_down_icon Section 418 Beneficial percentage
Drill_down_icon Section 419 The relevant accounting period, etc
Drill_down_icon Section 420 Losses, etc which may be surrendered by means of group relief
Drill_down_icon Section 420A Group relief: relevant losses and charges
Drill_down_icon Section 420B Group relief: Relief for certain losses on a value basis
Drill_down_icon Section 420C Group relief: relief for certain losses of non-resident companies
Drill_down_icon Section 421 Relation of group relief to other relief
Drill_down_icon Section 422 Corresponding accounting periods
Drill_down_icon Section 423 Company joining or leaving group or consortium
Drill_down_icon Section 424 Effect of arrangements for transfer of company to another group, etc
Drill_down_icon Section 425 Leasing contracts: effect on claims for losses of company reconstructions
Drill_down_icon Section 426 Partnerships involving companies: effect of arrangements for transferring relief
Drill_down_icon Section 427 Information as to arrangements for transferring relief, etc
Drill_down_icon Section 428 Exclusion of double allowances, etc
Drill_down_icon Section 429 Claims and adjustments
Part 13 CLOSE COMPANIES
IT CT
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
CT
Part 15 PERSONAL ALLOWANCES AND RELIEFS AND CERTAIN OTHER INCOME TAX AND CORPORATION TAX RELIEFS
IT
CHAPTER 1 Personal allowances and reliefs
Drill_down_icon Section 458 Deductions allowed in ascertaining taxable income and provisions relating to reductions in tax
Drill_down_icon Section 459 General provisions relating to allowances, deductions and reliefs
Drill_down_icon Section 460 Rate of tax at which repayments are to be made
Drill_down_icon Section 461 [Basic personal tax credit]
Drill_down_icon Section 461A Additional tax credit for certain widowed persons
Drill_down_icon Section 462 [One-parent family tax credit]
Drill_down_icon Section 462A Additional allowance for widowed parents and other single parents
Drill_down_icon Section 463 [Widowed parent tax credit]
Drill_down_icon Section 464 [Age tax credit]
Drill_down_icon Section 465 [Incapacitated child tax credit]
Drill_down_icon Section 466 [Dependent relative tax credit]
Drill_down_icon Section 466A Home carer tax credit
Drill_down_icon Section 467 Employed person taking care of incapacitated individual
Drill_down_icon Section 468 [Blind person's tax credit]
Drill_down_icon Section 469 Relief for health expenses
Drill_down_icon Section 470 Relief for insurance against expenses of illness
Drill_down_icon Section 470A Relief for premiums under qualifying long-term care policies
Drill_down_icon Section 470B Age-related relief for health insurance premiums
Drill_down_icon Section 471 Relief for contributions to permanent health benefit schemes
Drill_down_icon Section 472 [Employee tax credit]
Drill_down_icon Section 472A Relief for the long-term unemployed
Drill_down_icon Section 472B Seafarer allowance, etc
Drill_down_icon Section 472C Relief for trade union subscriptions
Drill_down_icon Section 473 Allowance for rent paid by certain tenants
Drill_down_icon Section 473A Relief for fees paid for third level education, etc
Drill_down_icon Section 474 Relief for fees paid to private colleges for full-time third level education
Drill_down_icon Section 474A Relief for fees paid to publicly funded colleges in the European Union for full-time third level education
Drill_down_icon Section 475 Relief for fees paid for part-time third level education
Drill_down_icon Section 475A Relief for postgraduate fees
Drill_down_icon Section 476 Relief for fees paid for training courses
Drill_down_icon Section 477 Relief for service charges
Drill_down_icon Section 477A Relief for energy efficient works
Drill_down_icon Section 478 Relief for payments made by certain persons in respect of alarm systems
Drill_down_icon Section 479 Relief for new shares purchased on issue by employees
Drill_down_icon Section 480 Relief for certain sums chargeable under Schedule E
Drill_down_icon Section 480A Relief on retirement for certain income of certain sportspersons
CHAPTER 2 Income tax and corporation tax: reliefs applicable to both
Drill_down_icon Section 481 Relief for investment in films
Drill_down_icon Section 482 Relief for expenditure on significant buildings and gardens
Drill_down_icon Section 483 Relief for certain gifts
Drill_down_icon Section 484 Relief for gifts for education in the arts
Drill_down_icon Section 485 Relief for gifts to third-level institutions
Drill_down_icon Section 485A Relief for gifts made to designated schools
Drill_down_icon Section 485B Relief for gifts to the Scientific and Technological (Education) Investment Fund
CHAPTER 2A Limitation on amount of certain high income individuals
Drill_down_icon Section 485C Interpretation (Chapter 2A)
Drill_down_icon Section 485D Application (Chapter 2A)
Drill_down_icon Section 485E Recalculation of taxable income for purposes of limiting reliefs
Drill_down_icon Section 485F Carry forward of excess relief
Drill_down_icon Section 485FA Adaptation of provisions relating to taxation of married persons
Drill_down_icon Section 485FB Requirement to provide estimates and information
Drill_down_icon Section 485G Miscellaneous (Chapter 2A)
CHAPTER 3 Corporation tax reliefs
Drill_down_icon Section 486 Corporation tax: relief for gifts to First Step
Drill_down_icon Section 486A Corporate donations to eligible charities
Drill_down_icon Section 486B Relief for investment in renewable energy generation
Drill_down_icon Section 486C Relief from tax for certain start-up companies
Drill_down_icon Section 487 Corporation tax: credit for bank levy
Part 16 INCOME TAX RELIEF FOR INVESTMENT IN CORPORATE TRADES - EMPLOYMENT AND INVESTMENT INCENTIVE AND SEED CAPITAL SCHEME
IT
Part 17 PROFIT SHARING SCHEMES AND EMPLOYEE SHARE OWNERSHIP TRUSTS
IT
Part 18 PAYMENTS IN RESPECT OF PROFESSIONAL SERVICES BY CERTAIN PERSONS AND PAYMENTS TO SUBCONTRACTORS IN CERTAIN INDUSTRIES
IT
CHAPTER 1 Payments in respect of professional services by certain persons
Drill_down_icon Section 520 Interpretation (Chapter 1)
Drill_down_icon Section 521 Accountable persons
Drill_down_icon Section 522 Obligation on authorised insurers
Drill_down_icon Section 523 Deduction of tax from relevant payments
Drill_down_icon Section 524 Identification of, and issue of documents to, specified persons
Drill_down_icon Section 525 Returns and collection of appropriate tax
Drill_down_icon Section 526 Credit for appropriate tax borne
Drill_down_icon Section 527 Interim refunds of appropriate tax
Drill_down_icon Section 528 Apportionment of credits or interim refunds of appropriate tax
Drill_down_icon Section 529 Limitation on credits or interim refunds of appropriate tax
CHAPTER 2 Payments to subcontractors in certain industries
Drill_down_icon Section 530 Interpretation (Chapter 2)
Drill_down_icon Section 530A Principal to whom relevant contracts tax applies
Drill_down_icon Section 530B Notification of contract by principal
Drill_down_icon Section 530C Notification of relevant payment by principal
Drill_down_icon Section 530D Deduction authorisation
Drill_down_icon Section 530E Rates of tax
Drill_down_icon Section 530F Obligation on principals to deduct tax
Drill_down_icon Section 530G Zero rate subcontractor
Drill_down_icon Section 530H Standard rate subcontractor
Drill_down_icon Section 530I Determination of rates
Drill_down_icon Section 530J Register of principals
Drill_down_icon Section 530K Return by principal
Drill_down_icon Section 530L Payment of tax by principal
Drill_down_icon Section 530M Late returns and amendments
Drill_down_icon Section 530N Assessment by Revenue officer
Drill_down_icon Section 530O Computation of subcontractor's profit
Drill_down_icon Section 530P Credit for deducted tax
Drill_down_icon Section 530Q Interest
Drill_down_icon Section 530R Partnerships
Drill_down_icon Section 530S Record keeping
Drill_down_icon Section 530T Inspection of records
Drill_down_icon Section 530U Civil penalties
Drill_down_icon Section 530V Miscellaneous
Drill_down_icon Section 531 Payments to subcontractors in certain industries
Part 18A INCOME LEVY
IT
Part 18B PARKING LEVY IN URBAN AREAS
IT
Part 18C DOMICILE LEVY
IT
Part 18D UNIVERSAL SOCIAL CHARGE
Part 19 PRINCIPAL PROVISIONS RELATING TO TAXATION OF CHARGEABLE GAINS
CGT
CHAPTER 1 Assets and acquisitions and disposals of assets
Drill_down_icon Section 532 Assets
Drill_down_icon Section 533 Location of assets
Drill_down_icon Section 534 Disposals of assets
Drill_down_icon Section 535 Disposals where capital sums derived from assets
Drill_down_icon Section 536 Capital sums: receipt of compensation and insurance moneys not treated as a disposal in certain cases
Drill_down_icon Section 537 Mortgages and charges not to be treated as disposals
Drill_down_icon Section 538 Disposals where assets lost or destroyed or become of negligible value
Drill_down_icon Section 539 Disposals in cases of hire purchase and similar transactions
Drill_down_icon Section 540 Options and forfeited deposits
Drill_down_icon Section 541 Debts
Drill_down_icon Section 541A Treatment of debts on a change in currency
Drill_down_icon Section 541B Restrictive covenants
Drill_down_icon Section 541C Tax treatment of certain venture fund managers
Drill_down_icon Section 542 Time of disposal and acquisition
Drill_down_icon Section 543 Transfers of value derived from assets
CHAPTER 2 Computation of chargeable gains and allowable losses
Drill_down_icon Section 544 Interpretation and general (Chapter 2)
Drill_down_icon Section 545 Chargeable gains
Drill_down_icon Section 546 Allowable losses
Drill_down_icon Section 546A Restrictions on allowable losses
Drill_down_icon Section 547 Disposals and acquisitions treated as made at market value
Drill_down_icon Section 548 Valuation of assets
Drill_down_icon Section 549 Transactions between connected persons
Drill_down_icon Section 550 Assets disposed of in series of transactions
Drill_down_icon Section 551 Exclusion from consideration for disposals of sums chargeable to income tax
Drill_down_icon Section 552 Acquisition, enhancement and disposal costs
Drill_down_icon Section 553 Interest charged to capital
Drill_down_icon Section 554 Exclusion of expenditure by reference to income tax
Drill_down_icon Section 555 Restriction of losses by reference to capital allowances and renewals allowances
Drill_down_icon Section 556 Adjustment of allowable expenditure by reference to consumer price index
Drill_down_icon Section 557 Part disposals
Drill_down_icon Section 558 Part disposals before 6th day of April, 1978
Drill_down_icon Section 559 Assets derived from other assets
Drill_down_icon Section 560 Wasting assets
Drill_down_icon Section 561 Wasting assets qualifying for capital allowances
Drill_down_icon Section 562 Contingent liabilities
Drill_down_icon Section 563 Consideration due after time of disposal
Drill_down_icon Section 564 Woodlands
Drill_down_icon Section 565 Expenditure reimbursed out of public money
Drill_down_icon Section 566 Leases
CHAPTER 3 Assets held in a fiduciary or representative capacity, inheritances and settlements
Drill_down_icon Section 567 Nominees, bare trustees and agents
Drill_down_icon Section 568 Liability of trustees, etc
Drill_down_icon Section 569 Assets of insolvent person
Drill_down_icon Section 570 Company in liquidation
Drill_down_icon Section 571 Chargeable gains accruing on disposals by liquidators and certain other persons
Drill_down_icon Section 572 Funds in court
Drill_down_icon Section 573 Death
Drill_down_icon Section 574 Trustees of settlement
Drill_down_icon Section 575 Gifts in settlement
Drill_down_icon Section 576 Person becoming absolutely entitled to settled property
Drill_down_icon Section 577 Termination of life interest on death of person entitled
Drill_down_icon Section 577A Relinquishing of a life interest by the person entitled
Drill_down_icon Section 578 Death of annuitant
Drill_down_icon Section 579 Non-resident trusts
Drill_down_icon Section 579A Attribution of gains to beneficiaries
Drill_down_icon Section 579B Trustees ceasing to be resident in the State
Drill_down_icon Section 579C Death of trustee: special rules
Drill_down_icon Section 579D Past trustees: liability for tax
Drill_down_icon Section 579E Trustees ceasing to be liable to Irish tax
Drill_down_icon Section 579F Migrant settlements
CHAPTER 4 Shares and securities
Drill_down_icon Section 580 Shares, securities, etc: identification
Drill_down_icon Section 581 Disposals of shares or securities within 4 weeks of acquisition
Drill_down_icon Section 582 Calls on shares
Drill_down_icon Section 583 Capital distributions by companies
Drill_down_icon Section 584 Reorganisation or reduction of share capital
Drill_down_icon Section 585 Conversion of securities
Drill_down_icon Section 586 Company amalgamations by exchange of shares
Drill_down_icon Section 587 Company reconstructions and amalgamations
Drill_down_icon Section 588 Demutualisation of assurance companies
Drill_down_icon Section 589 Shares in close company transferring assets at undervalue
Drill_down_icon Section 590 Attribution to participators of chargeable gains accruing to non-resident company
Drill_down_icon Section 591 Relief for individuals on certain reinvestment
Drill_down_icon Section 591A Dividends paid in connection with disposals of shares or securities
Drill_down_icon Section 592 Reduced rate of capital gains tax on certain disposals of shares by individuals
CHAPTER 5 Life assurance and deferred annuities
Drill_down_icon Section 593 Life assurance and deferred annuities
Drill_down_icon Section 594 Foreign life assurance and deferred annuities: taxation and returns
Drill_down_icon Section 595 Life assurance policy or deferred annuity contract entered into or acquired by company
CHAPTER 6 Transfers of business assets
Drill_down_icon Section 596 Appropriations to and from stock in trade
Drill_down_icon Section 597 Replacement of business and other assets
Drill_down_icon Section 598 Disposals of business or farm on "retirement"
Drill_down_icon Section 598A Relief on dissolution of farming partnerships
Drill_down_icon Section 599 Disposals within family of business or farm
Drill_down_icon Section 600 Transfer of business to company
Drill_down_icon Section 600A Replacement of qualifying premises
CHAPTER 7 Other reliefs and exemptions
Drill_down_icon Section 601 Annual exempt amount
Drill_down_icon Section 602 Chattel exemption
Drill_down_icon Section 603 Wasting chattels
Drill_down_icon Section 603A Disposal of site to child
Drill_down_icon Section 604 Disposals of principal private residence
Drill_down_icon Section 605 Disposals to authority possessing compulsory purchase powers
Drill_down_icon Section 606 Disposals of work of art, etc, loaned for public display
Drill_down_icon Section 607 Government and certain other securities
Drill_down_icon Section 608 Superannuation funds
Drill_down_icon Section 609 Charities
Drill_down_icon Section 610 Other bodies
Drill_down_icon Section 611 Disposals to State, public bodies and charities
Drill_down_icon Section 611A Treatment of certain disposals made by The Pharmaceutical Society of Ireland
Drill_down_icon Section 612 Scheme for retirement of farmers
Drill_down_icon Section 613 Miscellaneous exemptions for certain kinds of property
Drill_down_icon Section 613A Supplementary provisions
Part 20 COMPANIES' CHARGEABLE GAINS
CT
CHAPTER 1 General
Drill_down_icon Section 614 Capital distribution derived from chargeable gain of company: recovery of tax from shareholder
Drill_down_icon Section 615 Company reconstruction or amalgamation: transfer of assets
Drill_down_icon Section 616 Groups of companies: interpretation
Drill_down_icon Section 617 Transfers of assets, other than trading stock, within group
Drill_down_icon Section 618 Transfers of trading stock within group
Drill_down_icon Section 619 Disposals or acquisitions outside group
Drill_down_icon Section 620 Replacement of business assets by members of group
Drill_down_icon Section 620A Deemed disposal in certain circumstances
Drill_down_icon Section 621 Depreciatory transactions in group
Drill_down_icon Section 622 Dividend stripping
Drill_down_icon Section 623 Company ceasing to be member of group
Drill_down_icon Section 623A Transitional provisions in respect of section 623
Drill_down_icon Section 624 Exemption from charge under section 623 in case of certain mergers
Drill_down_icon Section 625 Shares in subsidiary member of group
Drill_down_icon Section 625A Transitional provisions in respect of section 625
Drill_down_icon Section 626 Tax on company recoverable from other members of group
Drill_down_icon Section 626A Restriction on set-offs of pre-entry losses
Drill_down_icon Section 626B Exemption from tax in the case of gains on certain disposals of shares
Drill_down_icon Section 626C Treatment of assets related to shares
CHAPTER 2 Provisions where companies cease to be resident in the State
Drill_down_icon Section 627 Deemed disposal of assets
Drill_down_icon Section 628 Postponement of charge on deemed disposal under section 627
Drill_down_icon Section 629 Tax on non-resident company recoverable from another member of group or from controlling director
Drill_down_icon Section 629A Company ceasing to be resident on formation of SE or SCE
Part 21 MERGERS, DIVISIONS, TRANSFERS OF ASSETS AND EXCHANGES OF SHARES CONCERNING COIMPANIES OF DIFFERENT MEMBER STATES
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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
Drill_down_icon Section 639 Interpretation (Chapter 1)
Drill_down_icon Section 640 Extension of charge under Case I of Schedule D to certain profits from dealing in or developing land
Drill_down_icon Section 641 Computation under Case I of Schedule D of profits or gains from dealing in or developing land
Drill_down_icon Section 642 Transfers of interests in land between certain associated persons
Drill_down_icon Section 643 Tax to be charged under Case IV on gains from certain disposals of land
Drill_down_icon Section 644 Provisions supplementary to section 643
Drill_down_icon Section 644A Relief from income tax in respect of income from dealing in residential development land
Drill_down_icon Section 644AA Treatment of losses from dealing in residential development land
Drill_down_icon Section 644AB Treatment of profits or gains from land rezonings
Drill_down_icon Section 644B Relief from corporation tax in respect of income from dealing in residential development land
Drill_down_icon Section 644C Relief from corporation tax for losses from dealing in residential development land
Drill_down_icon Section 645 Power to obtain information
Drill_down_icon Section 646 Postponement of payment of income tax to be permitted in certain cases
Drill_down_icon Section 647 Postponement of payment of corporation tax to be permitted in certain cases
CHAPTER 2 Capital gains tax: disposals of development land
Drill_down_icon Section 648 Interpretation (Chapter 2)
Drill_down_icon Section 649 Companies chargeable to capital gains tax in respect of chargeable gains accruing on relevant disposals
Drill_down_icon Section 649A Relevant disposals: rate of charge
Drill_down_icon Section 649B Windfall gains from rezonings: rate of charge
Drill_down_icon Section 650 Exclusion of certain disposals
Drill_down_icon Section 651 Restriction of indexation relief in relation to relevant disposals
Drill_down_icon Section 652 Non-application of reliefs on replacement of assets in case of relevant disposals
Drill_down_icon Section 653 Restriction of relief for losses, etc in relation to relevant disposals
Part 23 FARMING AND MARKET GARDENING
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CHAPTER 1 Interpretation and general
Drill_down_icon Section 654 Interpretation (Part 23)
Drill_down_icon Section 655 Farming and market gardening profits to be charged to tax under Schedule D
Drill_down_icon Section 656 Farming: trading stock of discontinued trade
Drill_down_icon Section 657 Averaging of farm profits
Drill_down_icon Section 657A Taxation of certain farm payments
Drill_down_icon Section 657B [Restructuring and diversification aid for sugar beet growers]
Drill_down_icon Section 658 Farming: allowances for capital expenditure on construction of buildings and other works
Drill_down_icon Section 659 Farming: allowances for capital expenditure on the construction of farm buildings, etc for control of pollution
Drill_down_icon Section 660 Farming: wear and tear allowances deemed to have been made in certain cases
Drill_down_icon Section 661 Farming: restriction of relief in respect of certain losses
Drill_down_icon Section 662 Income tax: restriction of relief for losses in farming or market gardening
Drill_down_icon Section 663 Corporation tax: restriction of relief for losses in farming or market gardening
Drill_down_icon Section 664 Relief for certain income from leasing of farm land
CHAPTER 2 Farming: relief for increase in stock values
Drill_down_icon Section 665 Interpretation (Chapter 2)
Drill_down_icon Section 666 Deduction for increase in stock values
Drill_down_icon Section 667 Special provisions for qualifying farmers
Drill_down_icon Section 667A Further provisions for qualifying farmers
Drill_down_icon Section 667B New arrangements for qualifying farmers
Drill_down_icon Section 668 Compulsory disposals of livestock
Drill_down_icon Section 669 Supplementary provisions (Chapter 2)
CHAPTER 3 Milk quotas
Drill_down_icon Section 669A Interpretation
Drill_down_icon Section 669B Annual allowance for capital expenditure on purchase of milk quota
Drill_down_icon Section 669C Effect of sale of quota
Drill_down_icon Section 669D Manner of making allowances and charges
Drill_down_icon Section 669E Application of Chapter 4 of Part 9
Drill_down_icon Section 669F Commencement (Chapter 3)
CHAPTER 4 Taxation of stallion profits and gains
Drill_down_icon Section 669G Interpretation (Chapter 4)
Drill_down_icon Section 669H Charging provisions
Drill_down_icon Section 669I Provisions as to deductions
Drill_down_icon Section 669J Credit for tax paid
Drill_down_icon Section 669K Miscellaneous (Chapter 4)
Part 24 TAXATION OF PROFITS OF CERTAIN MINES AND PETROLEUM TAXATION
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CHAPTER 1 Taxation of profits of certain mines
Drill_down_icon Section 670 Mine development allowance
Drill_down_icon Section 671 Marginal coal mine allowance
Drill_down_icon Section 672 Interpretation (sections 672 to 683)
Drill_down_icon Section 673 Allowance in respect of development expenditure and exploration expenditure
Drill_down_icon Section 674 Expenditure on abortive exploration
Drill_down_icon Section 675 Exploration expenditure incurred by certain bodies corporate
Drill_down_icon Section 676 Expenditure incurred by person not engaged in trade of mining
Drill_down_icon Section 677 Investment allowance in respect of exploration expenditure
Drill_down_icon Section 678 Allowance for machinery and plant
Drill_down_icon Section 679 Exploration expenditure
Drill_down_icon Section 680 Annual allowance for mineral depletion
Drill_down_icon Section 681 Allowance for mine rehabilitation expenditure
Drill_down_icon Section 682 Marginal mine allowance
Drill_down_icon Section 683 Charge to tax on sums received from sale of scheduled mineral assets
CHAPTER 2 Petroleum taxation
Drill_down_icon Section 684 Interpretation (Chapter 2)
Drill_down_icon Section 685 Separation of trading activities
Drill_down_icon Section 686 Reduction of corporation tax
Drill_down_icon Section 687 Treatment of losses
Drill_down_icon Section 688 Treatment of group relief
Drill_down_icon Section 689 Restriction of relief for losses on certain disposals
Drill_down_icon Section 690 Interest and charges on income
Drill_down_icon Section 691 Restriction of set-off of advance corporation tax
Drill_down_icon Section 692 Development expenditure: allowances and charges
Drill_down_icon Section 693 Exploration expenditure: allowances and charges
Drill_down_icon Section 694 Exploration expenditure incurred by certain companies
Drill_down_icon Section 695 Abandonment expenditure: allowances and loss relief
Drill_down_icon Section 696 Valuation of petroleum in certain circumstances
Drill_down_icon Section 696A Treatment of certain disposals
Drill_down_icon Section 697 (Renumbered)
CHAPTER 3 Profit resource rent tax
Drill_down_icon Section 696B Interpretation and application (Chapter 3)
Drill_down_icon Section 696C Charge to profit resource rent tax
Drill_down_icon Section 696D Provisions relating to groups (Chapter 3)
Drill_down_icon Section 696E Returns (Chapter 3)
Drill_down_icon Section 696F Collection and general provisions
Part 24A SHIPPING: TONNAGE TAX
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Part 25 INDUSTRIAL AND PROVIDENT SOCIETIES, BUILDING SOCIETIES, AND TRUSTEE SAVINGS BANKS
Part 26 LIFE ASSURANCE COMPANIES
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CHAPTER 1 General provisions
Drill_down_icon Section 706 Interpretation and general (Part 26)
Drill_down_icon Section 707 Management expenses
Drill_down_icon Section 708 Acquisition expenses
Drill_down_icon Section 709 Companies carrying on life business
Drill_down_icon Section 710 Profits on life business
Drill_down_icon Section 711 Chargeable gains of life business
Drill_down_icon Section 712 Distributions received from Irish resident companies
Drill_down_icon Section 713 Investment income reserved for policyholders
Drill_down_icon Section 714 Life business: computation of profits
Drill_down_icon Section 715 Annuity business: separate charge on profits
Drill_down_icon Section 716 General annuity business
Drill_down_icon Section 717 Pension business
Drill_down_icon Section 718 Foreign life assurance funds
Drill_down_icon Section 719 Deemed disposal and reacquisition of certain assets
Drill_down_icon Section 720 Gains or losses arising by virtue of section 719
Drill_down_icon Section 721 Life policies carrying rights not in money
Drill_down_icon Section 722 Benefits from life policies issued before 6th April, 1974
CHAPTER 2 Special investment policies
Drill_down_icon Section 723 Special investment policies
Drill_down_icon Section 724 Transfer of assets into or out of special investment fund
Drill_down_icon Section 725 Special investment policies: breaches of conditions
CHAPTER 3 Provisions applying to overseas life assurance companies
Drill_down_icon Section 726 Investment income
Drill_down_icon Section 727 General annuity and pension business
Drill_down_icon Section 728 Expenses of management
Drill_down_icon Section 729 Income tax, foreign tax and tax credit
Drill_down_icon Section 730 Tax credit in respect of distributions
CHAPTER 4 Taxation of assurance companies - new basis
Drill_down_icon Section 730A Profits of life business: new basis
CHAPTER 5 Policyholders - new basis
Drill_down_icon Section 730B Taxation of policyholders
Drill_down_icon Section 730BA Personal portfolio life policy
Drill_down_icon Section 730C Chargeable event
Drill_down_icon Section 730D Gain arising on a chargeable event
Drill_down_icon Section 730E Declarations
Drill_down_icon Section 730F Deduction of tax on the happening of a chargeable event
Drill_down_icon Section 730FA Assessment of appropriate tax where tax not deducted under section 730F
Drill_down_icon Section 730G Returns and collection of appropriate tax
Drill_down_icon Section 730GA Repayment of appropriate tax
Drill_down_icon Section 730GB Capital acquisitions tax: set-off
CHAPTER 6 Certain foreign life policies - taxation and returns
Drill_down_icon Section 730H Interpretation and application
Drill_down_icon Section 730I Returns on acquisition of foreign life policy
Drill_down_icon Section 730J Payment in respect of foreign life policy
Drill_down_icon Section 730K Disposal of foreign life policy
Part 27 UNIT TRUSTS AND OFFSHORE FUNDS
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CHAPTER 1 Unit trusts
Drill_down_icon Section 731 Chargeable gains accruing to unit trusts
Drill_down_icon Section 732 Special arrangements for qualifying unit trusts
Drill_down_icon Section 733 Reorganisation of units in unit trust scheme
Drill_down_icon Section 734 Taxation of collective investment undertakings
Drill_down_icon Section 735 Certain unit trusts not to be collective investment undertakings
Drill_down_icon Section 736 Option for non-application of section 735
Drill_down_icon Section 737 Special investment schemes
Drill_down_icon Section 738 Undertakings for collective investment
Drill_down_icon Section 739 Taxation of unit holders in undertakings for collective investment
Drill_down_icon Section 739A Reorganisation of undertakings for collective investment
CHAPTER 1A Investment undertakings
Drill_down_icon Section 739B Interpretation and application
Drill_down_icon Section 739BA Personal portfolio investment undertaking
Drill_down_icon Section 739C Charge to tax
Drill_down_icon Section 739D Gain arising on a chargeable event
Drill_down_icon Section 739E Deduction of tax on the occurrence of a chargeable event
Drill_down_icon Section 739F Returns and collection of appropriate tax
Drill_down_icon Section 739G Taxation of unit holders in investment undertakings
Drill_down_icon Section 739H Investment undertakings: reconstructions and amalgamations
Drill_down_icon Section 739I Investment undertakings: reconstructions and amalgamations
CHAPTER 2 Offshore funds
Drill_down_icon Section 740 Interpretation (Chapter 2 and Schedules 19 and 20)
Drill_down_icon Section 741 Disposals of material interests in non-qualifying offshore funds
Drill_down_icon Section 742 Offshore funds operating equalisation arrangements
Drill_down_icon Section 743 Material interest in offshore funds
Drill_down_icon Section 744 Non-qualifying offshore funds
Drill_down_icon Section 745 Charge to income tax or corporation tax of offshore income gain
Drill_down_icon Section 746 Offshore income gains accruing to persons resident or domiciled abroad
Drill_down_icon Section 747 Deduction of offshore income gain in determining capital gain
CHAPTER 3 Offshore funds: supplementary provisions
Drill_down_icon Section 747A Capital gains tax: rate of charge
Drill_down_icon Section 747AA Treatment of certain offshore funds
CHAPTER 4 Certain offshore funds - taxation and returns
Drill_down_icon Section 747B Interpretation and application
Drill_down_icon Section 747C Return on acquisition of material interest
Drill_down_icon Section 747D Payment in respect of offshore funds
Drill_down_icon Section 747E Disposal of an interest in offshore funds
Drill_down_icon Section 747F Reconstructions and amalgamations in offshore funds
CHAPTER 5 Relevant UCITS
Drill_down_icon Section 747G Tax treatment of relevant UCITS
Part 28 PURCHASE AND SALE OF SECURITIES
Part 29 PATENTS, SCIENTIFIC AND CERTAIN OTHER RESEARCH, KNOW-HOW AND CERTAIN TRAINING
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CHAPTER 1 Patents
Drill_down_icon Section 754 Interpretation (Chapter 1)
Drill_down_icon Section 755 Annual allowances for capital expenditure on purchase of patent rights
Drill_down_icon Section 756 Effect of lapse of patent rights
Drill_down_icon Section 757 Charges on capital sums received for sale of patent rights
Drill_down_icon Section 758 Relief for expenses
Drill_down_icon Section 759 Spreading of revenue payments over several years
Drill_down_icon Section 760 Capital sums: effect of death, winding up and partnership changes
Drill_down_icon Section 761 Manner of making allowances and charges
Drill_down_icon Section 762 Application of Chapter 4 of Part 9
CHAPTER 2 Scientific and certain other research
Drill_down_icon Section 763 Interpretation (sections 764 and 765)
Drill_down_icon Section 764 Deduction for revenue expenditure on scientific research
Drill_down_icon Section 765 Allowances for capital expenditure on scientific research
Drill_down_icon Section 766 [Tax credit for research and development expenditure]
Drill_down_icon Section 766A Tax credit on expenditure on buildings or structures used for research and development
Drill_down_icon Section 766B Limitation of tax credits to be paid under section 766 or 766A
Drill_down_icon Section 767 Payment to universities and other approved bodies for research in, or teaching of, approved subjects
CHAPTER 3 Know-how and certain training
Drill_down_icon Section 768 Allowance for know-how
Drill_down_icon Section 769 Relief for training of local staff before commencement of trading
CHAPTER 4 Transmission capacity rights
Drill_down_icon Section 769A Interpretation (Chapter 4)
Drill_down_icon Section 769B Annual allowance for capital expenditure on purchase of capacity rights
Drill_down_icon Section 769C Effect of lapse of capacity rights
Drill_down_icon Section 769D Manner of making allowances and charges
Drill_down_icon Section 769E Application of Chapter 4 of Part 9
Drill_down_icon Section 769F Commencement (Chapter 4)
Part 30 OCCUPATIONAL PENSION SCHEMES, RETIREMENT ANNUITIES, PURCHASED LIFE ANNUITIES AND CERTAIN PENSIONS
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CHAPTER 1 Occupational pension schemes
Drill_down_icon Section 770 Interpretation and supplemental (Chapter 1)
Drill_down_icon Section 771 Meaning of "retirement benefits scheme"
Drill_down_icon Section 772 Conditions for approval of schemes and discretionary approval
Drill_down_icon Section 772A Approval of retirement benefits products
Drill_down_icon Section 773 General Medical Services: scheme of superannuation
Drill_down_icon Section 774 Certain approved schemes: exemptions and reliefs
Drill_down_icon Section 775 Certain approved schemes: provisions supplementary to section 774(6)
Drill_down_icon Section 776 Certain statutory schemes: exemptions and reliefs
Drill_down_icon Section 777 Charge to income tax in respect of certain relevant benefits provided for employees
Drill_down_icon Section 778 Exceptions to charge to tax under section 777
Drill_down_icon Section 779 Charge to income tax of pensions under Schedule E
Drill_down_icon Section 779A Transactions deemed to be pensions in payment
Drill_down_icon Section 780 Charge to income tax on repayment of employees' contributions
Drill_down_icon Section 781 Charge to income tax: commutation of entire pension
Drill_down_icon Section 782 Charge to tax: repayments to employer
CHAPTER 2 Retirement annuities
Drill_down_icon Section 783 Interpretation and general (Chapter 2)
Drill_down_icon Section 784 Retirement annuities: relief for premiums
Drill_down_icon Section 784A Approved retirement fund
Drill_down_icon Section 784B Conditions relating to an approved retirement fund
Drill_down_icon Section 784C Approved minimum retirement fund
Drill_down_icon Section 784D Conditions relating to an approved minimum retirement fund
Drill_down_icon Section 784E Returns, and payment of tax, by qualifying fund managers
Drill_down_icon Section 785 Approval of contracts for dependants or for life assurance
Drill_down_icon Section 786 Approval of certain other contracts
Drill_down_icon Section 787 Nature and amount of relief for qualifying premiums
CHAPTER 2A Personal retirement savings accounts
Drill_down_icon Section 787A Interpretation and supplemental
Drill_down_icon Section 787B Relevant earnings and net relevant earnings
Drill_down_icon Section 787C PRSAs - method of granting relief for PRSA contributions
Drill_down_icon Section 787D Claims to relief
Drill_down_icon Section 787E Extent of relief
Drill_down_icon Section 787F Transfers to PRSAs
Drill_down_icon Section 787G Taxation of payments from a PRSA
Drill_down_icon Section 787H Approved retirement fund option
Drill_down_icon Section 787I Exemption of PRSA
Drill_down_icon Section 787J Allowance to employer
Drill_down_icon Section 787K Revenue approval of PRSA products
Drill_down_icon Section 787L Transfers to and from PRSA
CHAPTER 2B Overseas pension plans: migrant member relief
Drill_down_icon Section 787M Interpretation and general
Drill_down_icon Section 787N Qualifying overseas pension plan: relief for contributions
CHAPTER 2C Limit on tax-relieved pension funds
Drill_down_icon Section 787O Interpretation and general (Chapter 2C)
Drill_down_icon Section 787P Maximum tax-relieved pension fund
Drill_down_icon Section 787Q Chargeable excess
Drill_down_icon Section 787R Liability to tax and rate of tax on the chargeable excess
Drill_down_icon Section 787S Payment of tax due on chargeable excess
Drill_down_icon Section 787T Discharge of administrator from tax
Drill_down_icon Section 787U Regulations
CHAPTER 3 Purchased life annuities
Drill_down_icon Section 788 Capital element in certain purchased annuities
Drill_down_icon Section 789 Supplementary provisions (Chapter 3)
CHAPTER 4 Miscellaneous
Drill_down_icon Section 790 Liability of certain pensions, etc to tax
Drill_down_icon Section 790A Annual limit on contributions
Drill_down_icon Section 790AA Taxation of lump sum payments in excess of the lump sum limit
Drill_down_icon Section 790B Exemption of cross-border scheme
Drill_down_icon Section 790C Relief for deduction under Financial Emergency Measures in the Public Interest Act 2009
Part 31 TAXATION OF SETTLORS, ETC IN RESPECT OF SETTLED OR TRANSFERRED INCOME
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Part 32 ESTATES OF DECEASED PERSONS IN COURSE OF ADMINISTRATION AND SURCHARGE ON CERTAIN INCOME OF TRUSTEES
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Part 33 ANTI-AVOIDANCE
CHAPTER 1 Transfer of assets abroad
Drill_down_icon Section 806 Charge to income tax on transfer of assets abroad
Drill_down_icon Section 807 Deductions and reliefs in relation to income chargeable to income tax under section 806
Drill_down_icon Section 807A Liability of non-transferors
Drill_down_icon Section 807B Certain transitional arrangements in relation to transfer of assets abroad
Drill_down_icon Section 807C Supplementary provisions in relation to section 806 - apportionment in certain cases
Drill_down_icon Section 808 Power to obtain information
Drill_down_icon Section 809 Saver
Drill_down_icon Section 810 Application of Income Tax Acts
CHAPTER 2 Miscellaneous
Drill_down_icon Section 811 Transactions to avoid liability to tax
Drill_down_icon Section 811A Transactions to avoid liability to tax: surcharge, interest and protective notification
Drill_down_icon Section 812 Taxation of income deemed to arise from transfers of right to receive interest from securities
Drill_down_icon Section 813 Taxation of transactions associated with loans or credit
Drill_down_icon Section 814 Taxation of income deemed to arise from transactions in certificates of deposit and assignable deposits
Drill_down_icon Section 815 Taxation of income deemed to arise on certain sales of securities
Drill_down_icon Section 816 Taxation of shares issued in place of cash dividends
Drill_down_icon Section 817 Schemes to avoid liability to tax under Schedule F
Drill_down_icon Section 817A Restriction of relief for payments of interest
Drill_down_icon Section 817B Treatment of interest in certain circumstances
Drill_down_icon Section 817C Restriction on deductibility of certain interest
CHAPTER 3 Mandatory disclosure of certain transactions
Drill_down_icon Section 817D Interpretation and general (Chapter 3)
Drill_down_icon Section 817E Duties of promoter
Drill_down_icon Section 817F Duty of person where promoter is outside the State
Drill_down_icon Section 817G Duty of person where there is no promoter
Drill_down_icon Section 817H Duty of person where legal professional privilege claimed
Drill_down_icon Section 817I Pre-disclosure enquiry
Drill_down_icon Section 817J Legal professional service
Drill_down_icon Section 817K Supplemental information
Drill_down_icon Section 817L Duty of marketer to disclose
Drill_down_icon Section 817M Duty of promoter to provide client list
Drill_down_icon Section 817N Supplemental matters
Drill_down_icon Section 817O Penalties
Drill_down_icon Section 817P Appeal Commissioners
Drill_down_icon Section 817Q Regulations (Chapter 3)
Drill_down_icon Section 817R Nomination of Revenue Officers
Part 34 PROVISIONS RELATING TO THE RESIDENCE OF INDIVIDUALS
Part 35 DOUBLE TAXATION RELIEF
Part 35A TRANSFER PRICING
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Part 36 MISCELLANEOUS SPECIAL PROVISIONS
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Part 36A SPECIAL SAVINGS INCENTIVE ACCOUNTS
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Part 36B PENSIONS INCENTIVE TAX CREDITS
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Part 37 ADMINISTRATION
Drill_down_icon Section 849 Taxes under care and management of Revenue Commissioners
Drill_down_icon Section 850 Appeal Commissioners
Drill_down_icon Section 851 Collector-General
Drill_down_icon Section 851A Confidentiality of taxpayer information
Drill_down_icon Section 852 Inspectors of taxes
Drill_down_icon Section 853 Governor and directors of Bank of Ireland
Drill_down_icon Section 854 Appointment of persons for purposes of assessment of certain public offices
Drill_down_icon Section 855 Declaration to be made by Commissioners
Drill_down_icon Section 856 Disqualification of Commissioners in cases of personal interest
Drill_down_icon Section 857 Declarations on taking office
Drill_down_icon Section 858 Evidence of authorisation
Drill_down_icon Section 859 Anonymity of authorised officers in relation to certain matters
Drill_down_icon Section 860 Administration of oaths
Drill_down_icon Section 861 Documents to be in accordance with form prescribed by Revenue Commissioners
Drill_down_icon Section 862 Exercise of powers, etc of Minister for Finance under Tax Acts
Drill_down_icon Section 863 Loss, destruction or damage of assessments and other documents
Drill_down_icon Section 864 Making of claims, etc
Drill_down_icon Section 864A Electronic claims
Drill_down_icon Section 865 [Claims for repayment, interest on repayments and time limits for assessment]
Drill_down_icon Section 865A Interest on repayments
Drill_down_icon Section 866 Rules as to delivery of statements
Drill_down_icon Section 867 Amendment of statutory forms
Drill_down_icon Section 868 Execution of warrants
Drill_down_icon Section 869 Delivery, service and evidence of notices and forms
Drill_down_icon Section 870 Effect of want of form, error, etc on assessments, charges, warrants and other proceedings
Drill_down_icon Section 871 Power to combine certain returns and assessments
Drill_down_icon Section 872 Use of information relating to other taxes and duties
Drill_down_icon Section 873 Proof that person is a Commissioner or officer
Drill_down_icon Section 874 Limitation of penalties on officers employed in execution of Tax Acts and Capital Gains Tax Acts
Drill_down_icon Section 875 Exemption of appraisements and valuations from stamp duty
Part 38 RETURNS OF INCOME AND GAINS, OTHER OBLIGATIONS AND RETURNS, AND REVENUE POWERS
CHAPTER 1 Income tax: returns of income
Drill_down_icon Section 876 Notice of liability to income tax
Drill_down_icon Section 877 Returns by persons chargeable
Drill_down_icon Section 878 Persons acting for incapacitated persons and non-residents
Drill_down_icon Section 879 Returns of income
Drill_down_icon Section 880 Partnership returns
Drill_down_icon Section 881 Returns by married persons
CHAPTER 2 Corporation tax: returns of profits
Drill_down_icon Section 882 Particulars to be supplied by new companies
Drill_down_icon Section 883 Notice of liability to corporation tax
Drill_down_icon Section 884 Returns of profits
CHAPTER 3 Other obligations and returns
Drill_down_icon Section 885 Obligation to show tax reference number on receipts
Drill_down_icon Section 886 Obligation to keep certain records
Drill_down_icon Section 886A Retention and inspection of records in relation to claims by individuals
Drill_down_icon Section 887 Use of electronic data processing
Drill_down_icon Section 888 Returns, etc by lessors, lessees and agents
Drill_down_icon Section 889 Returns of fees, commissions, etc paid by certain persons
Drill_down_icon Section 890 Returns by persons in receipt of income belonging to others
Drill_down_icon Section 891 Returns of interest paid or credited without deduction of tax
Drill_down_icon Section 891A Returns of interest paid to non-residents
Drill_down_icon Section 891B Returns of certain payments made
Drill_down_icon Section 892 Returns by nominee holders of securities
Drill_down_icon Section 893 Returns by certain intermediaries in relation to UCITS
Drill_down_icon Section 894 Returns of certain information by third parties
Drill_down_icon Section 894A Returns by third parties in relation to personal reliefs
Drill_down_icon Section 895 Returns in relation to foreign accounts
Drill_down_icon Section 896 [Returns in relation to certain offshore products]
Drill_down_icon Section 896A Returns in relation to settlements and trustees
Drill_down_icon Section 896B Provision of information by Commission for Taxi Regulation
Drill_down_icon Section 897 Returns of employees' emoluments, etc
Drill_down_icon Section 897A Returns by employers in relation to pension products
Drill_down_icon Section 897B Returns of information in respect of awards of shares to directors and employees
Drill_down_icon Section 898 Returns of copies of rates and production of certain valuations
Drill_down_icon Section 898A Format of returns etc.
CHAPTER 3A Implementation of Council Directive 2003/48/EC of 3 June 2003 on Taxation of Savings Income in the Form of Interest Payments and Related Matters
Drill_down_icon Section 898B Interpretation (Chapter 3A)
Drill_down_icon Section 898C Beneficial owner
Drill_down_icon Section 898D Paying agent and residual entity
Drill_down_icon Section 898E Interest payment
Drill_down_icon Section 898F Obligations of paying agents where contractual relations entered into before 1 January 2004
Drill_down_icon Section 898G Obligations of paying agents in other contractual relations entered into
Drill_down_icon Section 898H Returns of interest payments made to or secured for beneficial owners
Drill_down_icon Section 898I Returns of interest payments to residual entities
Drill_down_icon Section 898J Exchange of information between Member States
Drill_down_icon Section 898K Special arrangements for certain securities
Drill_down_icon Section 898L Certificate for the purposes of Article 13.2 of the Directive
Drill_down_icon Section 898M Credit for withholding tax
Drill_down_icon Section 898N Audit
Drill_down_icon Section 898O Penalty for failure to make returns, etc.
Drill_down_icon Section 898P Arrangements with dependent and associated territories of Member States
Drill_down_icon Section 898Q Miscellaneous and supplemental
Drill_down_icon Section 898R Commencement (Chapter 3A)
CHAPTER 4 Revenue powers
Drill_down_icon Section 899 Inspector's right to make enquiries
Drill_down_icon Section 900 [Power to call for production of books, information, etc]
Drill_down_icon Section 901 [Application to High Court: production of books, information, etc]
Drill_down_icon Section 902 [Information to be furnished by third party: request of an authorised officer]
Drill_down_icon Section 902A Application to High Court: information from third party
Drill_down_icon Section 902B Powers of inspection: life policies
Drill_down_icon Section 903 Power of inspection: PAYE
Drill_down_icon Section 904 Power of inspection: tax deduction from payments to certain subcontractors
Drill_down_icon Section 904A Power of inspection: returns and collection of appropriate tax
Drill_down_icon Section 904B Report to Committee of Public Accounts: publication etc
Drill_down_icon Section 904C Power of inspection (returns and collection of appropriate tax) assurance companies
Drill_down_icon Section 904D Power of inspection (returns and collection of appropriate tax) investment undertakings
Drill_down_icon Section 904E Power of inspection: claims by authorised insurers
Drill_down_icon Section 904F Power of inspection: claims by qualifying lenders
Drill_down_icon Section 904G Power of inspection: claims by qualifying insurers
Drill_down_icon Section 904H Power of inspection: qualifying savings managers
Drill_down_icon Section 904I Power of inspection: returns and collection of dividend withholding tax
Drill_down_icon Section 904J Power of inspection: tax deduction from payments in respect of professional services by certain persons
Drill_down_icon Section 904K Power of inspection: notices of attachment
Drill_down_icon Section 905 Inspection of documents and records
Drill_down_icon Section 906 Authorised officers and Garda Síochána
Drill_down_icon Section 906A Information to be furnished by financial institutions
Drill_down_icon Section 907 [Application to Appeal Commissioners: information from financial institutions]
Drill_down_icon Section 907A Application to Appeal Commissioners: information from third party
Drill_down_icon Section 908 [Application to High Court seeking order requiring information: financial institutions]
Drill_down_icon Section 908A Revenue offence: power to obtain information from financial institutions
Drill_down_icon Section 908B Application to High Court seeking order requiring information: associated institutions
Drill_down_icon Section 908C Search warrants
Drill_down_icon Section 908D Order to produce evidential material
Drill_down_icon Section 909 Power to require return of property
Drill_down_icon Section 910 Power to obtain information from Minister of the Government
Drill_down_icon Section 911 Valuation of assets: power to inspect
Drill_down_icon Section 912 Computer documents and records
Drill_down_icon Section 912A Information for tax authorities in other territories
Drill_down_icon Section 912B Questioning of suspects in Garda Síochána custody in certain circumstances
CHAPTER 5 Capital gains tax: returns, information, etc
Drill_down_icon Section 913 Application of income tax provisions relating to returns, etc
Drill_down_icon Section 914 Returns by issuing houses, stockbrokers, auctioneers, etc
Drill_down_icon Section 915 Returns by nominee shareholders
Drill_down_icon Section 916 Returns by party to a settlement
Drill_down_icon Section 917 Returns relating to non-resident companies and trusts
Drill_down_icon Section 917A Return of property transfers to non-resident trustees
Drill_down_icon Section 917B Return by settlor in relation to non-resident trustees
Drill_down_icon Section 917C Return by certain trustees
CHAPTER 6 Electronic transmission of returns of income, profits, etc, and of other Revenue returns
Drill_down_icon Section 917D Interpretation (Chapter 6)
Drill_down_icon Section 917E Application
Drill_down_icon Section 917EA Mandatory electronic filing and payment of tax
Drill_down_icon Section 917F Electronic transmission of returns
Drill_down_icon Section 917G Approved persons
Drill_down_icon Section 917H Approved transmissions
Drill_down_icon Section 917I Digital signatures
Drill_down_icon Section 917J Acknowledgement of electronic transmissions
Drill_down_icon Section 917K Hard copies
Drill_down_icon Section 917L Exercise of powers
Drill_down_icon Section 917M Proceedings
Drill_down_icon Section 917N Miscellaneous
Part 39 ASSESSMENTS
Part 40 APPEALS
Part 41 SELF ASSESSMENT
Part 42 COLLECTION AND RECOVERY
CHAPTER 1 Income tax
Drill_down_icon Section 960 Date for payment of income tax other than under self assessment
Drill_down_icon Section 961 Issue of demand notes and receipts
Drill_down_icon Section 962 Recovery by sheriff or county registrar
Drill_down_icon Section 963 Power of Collector-General and authorised officer to sue in Circuit Court or District Court
Drill_down_icon Section 964 Continuance of pending proceedings
Drill_down_icon Section 965 Evidence in proceedings in Circuit Court or District Court for recovery of income tax
Drill_down_icon Section 966 High Court proceedings
Drill_down_icon Section 967 Evidence of electronic transmission of particulars of income tax to be collected in proceedings for recovery of tax
Drill_down_icon Section 968 Judgments for recovery of income tax
Drill_down_icon Section 969 Duration of imprisonment for non-payment of income tax
Drill_down_icon Section 970 Recovery of income tax charged on profits not distrainable
Drill_down_icon Section 971 Priority of income tax debts over other debts
Drill_down_icon Section 972 Duty of employer as to income tax payable by employees
CHAPTER 1A Interpretation
Drill_down_icon Section 960A Interpretation
Drill_down_icon Section 960B Discharge of Collector-General's functions
CHAPTER 1B Collection of tax, etc.
Drill_down_icon Section 960C Tax to be due and payable to Revenue Commissioners
Drill_down_icon Section 960D Tax to be debt due to Minister for Finance
Drill_down_icon Section 960E Collection of tax, issue of demands, etc
Drill_down_icon Section 960EA Payment of tax by relevant payment methods
Drill_down_icon Section 960F Moneys received for capital acquisitions tax and stamp duties and not appropriated to be recoverable
Drill_down_icon Section 960G Duty of taxpayer to identify liability against which payment to be set, etc
Drill_down_icon Section 960H Offset between taxes
CHAPTER 1C Recovery provisions, evidential rules, etc.
Drill_down_icon Section 960I Recovery of tax by way of civil proceedings
Drill_down_icon Section 960J Evidential and procedural rules
Drill_down_icon Section 960K Judgments for recovery of tax
Drill_down_icon Section 960L Recovery by sheriff or county registrar
Drill_down_icon Section 960M Taking by Collector-General of proceedings in bankruptcy
Drill_down_icon Section 960N Continuance of pending proceedings and evidence in proceedings
Drill_down_icon Section 960O Winding-up of companies: priority for taxes
Drill_down_icon Section 960P Bankruptcy: priority for taxes
Drill_down_icon Section 960Q Recovery of amounts received by a person following the lodgement of an incorrect account, etc.
CHAPTER 2 Corporation tax
Drill_down_icon Section 973 Collection of corporation tax
Drill_down_icon Section 974 Priority for corporation tax
Drill_down_icon Section 975 Application of sections 964(2), 980(8) and 981 for purposes of corporation tax
CHAPTER 3 Capital gains tax
Drill_down_icon Section 976 Collection of capital gains tax
Drill_down_icon Section 977 Recovery of capital gains tax from shareholder
Drill_down_icon Section 978 Gifts: recovery of capital gains tax from donee
Drill_down_icon Section 979 Time for payment of capital gains tax assessed under sections 977(3) or 978(2) and (3)
Drill_down_icon Section 980 Deduction from consideration on disposal of certain assets
Drill_down_icon Section 981 Payment by instalments where consideration due after time of disposal
Drill_down_icon Section 982 Preferential payment
CHAPTER 4 Collection and recovery of income tax on certain emoluments (PAYE system)
Drill_down_icon Section 983 Interpretation (Chapter 4)
Drill_down_icon Section 984 Application
Drill_down_icon Section 985 Method of collection
Drill_down_icon Section 985A Application of section 985 to certain perquisites etc
Drill_down_icon Section 985B PAYE settlement agreements
Drill_down_icon Section 985C PAYE: payment by intermediary
Drill_down_icon Section 985D PAYE: employee of non-resident employer etc
Drill_down_icon Section 985E PAYE: employment not wholly exercised in State
Drill_down_icon Section 985F PAYE: mobile workforce
Drill_down_icon Section 986 Regulations
Drill_down_icon Section 987 Penalties for breach of regulations
Drill_down_icon Section 988 Registration of certain persons as employers and requirement to send certain notifications
Drill_down_icon Section 989 Estimation of tax due for income tax months
Drill_down_icon Section 990 Estimation of tax due for year
Drill_down_icon Section 990A Generation of estimates by electronic, photographic or other process
Drill_down_icon Section 991 Interest
Drill_down_icon Section 991A Payment of tax by direct debit
Drill_down_icon Section 992 Appeals against estimates under section 989 or 990
Drill_down_icon Section 993 Recovery of tax
Drill_down_icon Section 994 Priority in bankruptcy, etc of certain amounts
Drill_down_icon Section 995 Priority in winding up of certain amounts
Drill_down_icon Section 996 Treatment for tax purposes of certain unpaid remuneration
Drill_down_icon Section 997 Supplementary provisions (Chapter 4)
Drill_down_icon Section 997A Credit in respect of tax deducted from emoluments of certain directors
CHAPTER 5 Miscellaneous provisions
Drill_down_icon Section 998 Recovery of moneys due
Drill_down_icon Section 999 Taking by Collector-General of proceedings in bankruptcy
Drill_down_icon Section 1000 Priority in bankruptcy, winding up, etc for sums recovered or deducted under section 531, 989 or 990
Drill_down_icon Section 1001 Liability to tax, etc of holder of fixed charge on book debts of company
Drill_down_icon Section 1002 Deduction from payments due to defaulters of amounts due in relation to tax
Drill_down_icon Section 1003 Payment of tax by means of donation of heritage items
Drill_down_icon Section 1003A Payment of tax by means of donation of heritage property
Drill_down_icon Section 1004 Unremittable income
Drill_down_icon Section 1005 Unremittable gains
Drill_down_icon Section 1006 Poundage and certain other fees due to sheriffs or county registrars
Drill_down_icon Section 1006A Offset between taxes
Drill_down_icon Section 1006B Appropriation of payments
Part 43 PARTNERSHIPS AND EUROPEAN ECONOMIC INTEREST GROUPINGS (EEIG)
IT CT
Part 44 MARRIED, SEPARATED AND DIVORCED PERSONS
Part 44A TAX TREATMENT OF CIVIL PARTNERSHIPS
Part 44B TAX TREATMENT OF COHABITANTS
Part 45 CHARGING AND ASSESSING OF NON-RESIDENTS
Part 46 PERSONS CHARGEABLE IN A REPRESENTATIVE CAPACITY
Part 47 PENALTIES, REVENUE OFFENCES, INTEREST ON OVERDUE TAX AND OTHER SANCTIONS
CHAPTER 1 Income tax and corporation tax penalties
Drill_down_icon Section 1052 Penalties for failure to make certain returns, etc
Drill_down_icon Section 1053 Penalty for fraudulently or negligently making incorrect returns, etc
Drill_down_icon Section 1054 Increased penalties in case of body of persons
Drill_down_icon Section 1055 Penalty for assisting in making incorrect returns, etc
Drill_down_icon Section 1056 Penalty for false statement made to obtain allowance
Drill_down_icon Section 1057 Fine for obstruction of officers in execution of duties
Drill_down_icon Section 1058 Refusal to allow deduction of tax
Drill_down_icon Section 1059 Power to add penalties to assessments
Drill_down_icon Section 1060 Proceedings against executor or administrator
Drill_down_icon Section 1061 Recovery of penalties
Drill_down_icon Section 1062 Proceedings where penalty recoverable cannot be definitely ascertained
Drill_down_icon Section 1063 Time limit for recovery of fines and penalties
Drill_down_icon Section 1064 Time for certain summary proceedings
Drill_down_icon Section 1065 Mitigation and application of fines and penalties
Drill_down_icon Section 1066 False evidence: punishment as for perjury
Drill_down_icon Section 1067 Admissibility of statements and documents in criminal and tax proceedings
Drill_down_icon Section 1068 Failure to act within required time
Drill_down_icon Section 1069 Evidence of income
Drill_down_icon Section 1070 Saving for criminal proceedings
CHAPTER 2 Other corporation tax penalties
Drill_down_icon Section 1071 Penalties for failure to make certain returns
Drill_down_icon Section 1072 Penalties for fraudulently or negligently making incorrect returns, etc
Drill_down_icon Section 1073 Penalties for failure to furnish particulars required to be supplied by new companies
Drill_down_icon Section 1074 Penalties for failure to give notice of liability to corporation tax
Drill_down_icon Section 1075 Penalties for failure to furnish certain information and for incorrect information
Drill_down_icon Section 1076 Supplementary provisions (Chapter 2)
CHAPTER 3 Capital gains tax penalties
Drill_down_icon Section 1077 [Penalties for failure to make returns, etc. and for deliberately or carelessly making incorrect returns]
CHAPTER 3A Determination of penalties and recovery of penalties
Drill_down_icon Section 1077A Interpretation (Chapter 3A)
Drill_down_icon Section 1077B Penalty notifications and determinations
Drill_down_icon Section 1077C Recovery of penalties
Drill_down_icon Section 1077D Proceedings against executor, administrator or estate
CHAPTER 3B Income tax, corporation tax and capital gains tax: penalties for false returns, etc
Drill_down_icon Section 1077E Penalty for deliberately or carelessly making incorrect returns, etc
CHAPTER 4 Revenue offences
Drill_down_icon Section 1078 Revenue offences
Drill_down_icon Section 1078A Concealing facts disclosed by documents
Drill_down_icon Section 1078B Presumptions
Drill_down_icon Section 1078C Provision of information to juries
Drill_down_icon Section 1079 Duties of relevant person in relation to certain Revenue offences
CHAPTER 5 Interest on overdue tax
Drill_down_icon Section 1080 Interest on overdue income tax and corporation tax
Drill_down_icon Section 1081 Effect on interest of reliefs given by discharge or repayment
Drill_down_icon Section 1082 Interest on overdue income tax and corporation tax in cases of fraud or neglect
Drill_down_icon Section 1083 Application of sections 1080 to 1082 for capital gains tax purposes
CHAPTER 6 Other sanctions
Drill_down_icon Section 1084 Surcharge for late returns
Drill_down_icon Section 1085 Corporation tax - late returns: restriction of certain claims for relief
Drill_down_icon Section 1086 Publication of names of tax defaulters
Part 48 MISCELLANEOUS AND SUPPLEMENTAL
Part 49 COMMENCEMENT, REPEALS, TRANSITIONAL PROVISIONS, ETC
Schedules
Drill_down_icon 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
Drill_down_icon Schedule 2 Machinery for assessment, charge and payment of tax under Schedule C and, in certain cases, Schedule D
Drill_down_icon Schedule 2A Dividend withholding tax
Drill_down_icon Schedule 2B Investment undertakings: declarations
Drill_down_icon Schedule 3 Reliefs in respect of income tax charged on payments on retirement, etc
Drill_down_icon Schedule 4 Exemption of specified non-commercial State sponsored bodies from certain tax provisions
Drill_down_icon Schedule 4A
Drill_down_icon Schedule 5 Description of Custom House Docks Area
Drill_down_icon Schedule 6 Description of Temple Bar Area
Drill_down_icon Schedule 7 Description of certain enterprise areas
Drill_down_icon Schedule 8 Description of qualifying resort areas
Drill_down_icon Schedule 8A Description of qualifying rural areas
Drill_down_icon Schedule 8B Description of qualifying mid-Shannon areas
Drill_down_icon Schedule 9 Change in ownership of company: disallowance of trading losses
Drill_down_icon Schedule 10 Relief for investment in corporate trades: subsidiaries
Drill_down_icon Schedule 11 Profit sharing schemes
Drill_down_icon Schedule 12 Employee share ownership trusts
Drill_down_icon Schedule 12A Approved savings-related share option schemes
Drill_down_icon Schedule 12B Certified contractual savings schemes
Drill_down_icon Schedule 12C Approved share option schemes
Drill_down_icon Schedule 13 Accountable persons for purposes of Chapter 1 of Part 18
Drill_down_icon Schedule 14 Capital gains tax: leases
Drill_down_icon Schedule 15 List of bodies for purposes of section 610
Drill_down_icon Schedule 16 Building societies: change of status
Drill_down_icon Schedule 17 Reorganisation into companies of trustee savings banks
Drill_down_icon Schedule 17A Accounting standards
Drill_down_icon Schedule 18 Accounting for and payment of tax deducted from relevant payments and undistributed relevant income
Drill_down_icon Schedule 18A Restriction on set-off of pre-entry losses
Drill_down_icon Schedule 18B Tonnage tax
Drill_down_icon Schedule 19 Offshore funds: distributing funds
Drill_down_icon Schedule 20 Offshore funds: computation of offshore income gains
Drill_down_icon Schedule 21 Purchase and sale of securities: appropriate amount in respect of the interest
Drill_down_icon Schedule 22 Dividends regarded as paid out of profits accumulated before given date
Drill_down_icon Schedule 23 Occupational pension schemes
Drill_down_icon Schedule 23A Specified occupations and professions
Drill_down_icon Schedule 23B Limit on tax-relieved pension funds
Drill_down_icon Schedule 24 Relief from income tax and corporation tax by means of credit in respect of foreign tax
Drill_down_icon Schedule 24A Arrangements made by the Government with the Government of any territory outside the State in relation to affording relief from double taxation and exchanging information in relation to tax
Drill_down_icon 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
Drill_down_icon Schedule 25A Exemption from tax in the case of gains on certain disposals of shares
Drill_down_icon Schedule 25B List of specified reliefs and method of determining amount of specified relief used in a tax year
Drill_down_icon Schedule 25C Determination of amount of relief to be treated as referable to specified reliefs as respects relief carried forward from tax year 2006 to tax year 2007
Drill_down_icon Schedule 26 Replacement of harbour authorities by port companies
Drill_down_icon Schedule 26A Donations to approved bodies
Drill_down_icon Schedule 27 Forms of declarations to be made by certain persons
Drill_down_icon Schedule 28 Statements, lists and declarations
Drill_down_icon Schedule 29 Provisions referred to in sections 1052, 1054, and 1077E
Drill_down_icon Schedule 30 Repeals
Drill_down_icon Schedule 31 Consequential amendments
Drill_down_icon Schedule 32 Transitional provisions