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TCA1997 2008 Guidance Notes

PART 1 INTERPRETATION

Section 1 Interpretation of this Act

Section 2 Interpretation of Tax Acts

Section 3 Interpretation of Income Tax Acts

Section 4 Interpretation of Corporation Tax Acts

Section 5 Interpretation of Capital Gains Tax Acts

Section 6 Construction of references to child in Tax Acts and Capital Gains Tax Acts

Section 7 Application to certain taxing statutes of Age of Majority Act, 1985

Section 8 Construction of certain taxing statutes in accordance with Status of Children Act, 1987

Section 9 Subsidiaries

Section 10 Connected persons

Section 11 Meaning of �control� in certain contexts

PART 2 THE CHARGETOTAX

Section 12 The charge to income tax

Section 13 Extension of charge to income tax to profits and income derived from ac-tivities carried on and employments exercised on the Continental Shelf

Section 14 Fractions of a pound and yearly assessments

Section 15 Rate of charge

Section 16 Income tax charged by deduction

Section 17 Schedule C

Section 18 Schedule D

Section 19 Schedule E

Section 20 Schedule F

Section 21 The charge to corporation tax and exclusion of income tax and capital gains tax

Section 21A Higher rate of corporation tax

Section 21B Tax treatment of certain dividends

Section 22 Reduced rate of corporation tax for certain income

Section 22A Reduction of corporation tax liability in respect of certain trading in-come

Section 23 Application of section 13 for purposes of corporation tax

Section 23A Company residence

Section 23B Residence of SE or SCE

Section 24 Companies resident in the State: income tax on payments made or received

Section 25 Companies not resident in the State

Section 26 General scheme of corporation tax

Section 27 Basis of, and periods for, assessment

Section 28 Taxation of capital gains and rate of charge

Section 29 Persons chargeable

Section 29A Temporary non-residents

Section 30 Partnerships

Section 31 Amount chargeable

Section 32 Interpretation (Chapter 1)

Section 33 Method of charge and payment

Section 34 Stock, dividends or interest belonging to the State

Section 35 Securities of foreign territories

Section 36 Government securities

Section 38 Certain State-guaranteed securities

Section 39 Securities of certain European bodies

Section 40 Securities of International Bank for Reconstruction and Development

Section 41 Securities of designated bodies under the Securitisation (Proceeds of Certain Mortgages) Act, 1995

Section 42 Exemption of interest on savings certificates

Section 43 Certain securities issued by Minister for Finance

Section 44 Exemption from corporation tax of certain securities issued by Minister for Finance

Section 45 Exemption of non-interest-bearing securities

Section 46 Exemption of premiums on Investment Bonds

Section 47 Certain securities of ACC Bank plc

Section 48 Exemption of premiums on certain securities

Section 49 Exemption of certain securities

Section 50 Securities of Irish local authorities issued abroad

Section 51 Funding bonds issued in respect of interest on certain debts

Section 52 Persons chargeable

Section 53 Cattle and milk dealers

Section 54 Interest, etc paid without deduction of tax under Schedule C

Section 55 Taxation of strips of securities

Section 56 Tax on quarries, mines and other concerns chargeable under Case I (b) of Schedule D

Section 57 Extension of charge to tax under Case III of Schedule D in certain circum-stances

Section 58 Charge to tax of profits or gains from unknown or unlawful source

Section 59 Charge to tax on income from which tax has been deducted

Section 60 Interpretation (Chapter 2)

Section 61 Dividends entrusted for payment in the State

Section 62 Dividends paid outside the State and proceeds of sale of dividend coupons

Section 63 Exemption of dividends of non-residents

Section 64 Interest on quoted Eurobonds

Section 65 Cases I and II: basis of assessment

Section 66 Special basis at commencement of trade or profession

Section 67 Special basis on discontinuance of trade or profession

Section 68 Short-lived businesses

Section 69 Changes of proprietorship

Section 70 Case III: basis of assessment

Section 71 Foreign securities and possessions

Section 72 Charge to tax on sums applied outside the State in repaying certain loans

Section 73 Income from certain possessions in Great Britain or Northern Ireland

Section 74 Case IV: basis of assessment

Section 75 Case V: basis of assessment

Section 76 Computation of income: application of income tax principles

Section 76A Computation of profits or gains of a company � accounting standards.

Section 76B Treatment of unrealised gains and losses in certain circumstances

Section 76C Use of different accounting policies within a group of companies

Section 76D Computation of income from finance leases

Section 77 Miscellaneous special rules for computation of income

Section 78 Computation of companies� chargeable gains

Section 79 Foreign currency: computation of income and chargeable gains

Section 79A Matching of relevant foreign currency assets with foreign currency liabili-ties

Section 79B Matching of foreign currency assets with certain foreign currency share capital

Section 80 Taxation of certain foreign currencies

Section 80A Taxation of certain short-term leases plant and machinery

Section 81 General rule as to deductions

Section 81A Restriction of deductions for employee benefit contributions

Section 81B Equalisation Reserves for credit insurance and reinsurance business of companies

Section 82 Pre-trading expenditure

Section 83 Expenses of management of investment companies

Section 83A Expenditure involving crime.

Section 84 Expenses in relation to establishment or alteration of superannuation schemes

Section 85 Deduction for certain industrial premises

Section 86 Cost of registration of trade marks

Section 87 Debts set off against profits and subsequently released

Section 87A Deductions for gifts to Foundation for Investing in Communities

Section 88 Deduction for gifts to Enterprise Trust Ltd

Section 88A Double deduction in respect of certain emoluments

Section 89 Valuation of trading stock at discontinuance of trade

Section 90 Valuation of work in progress at discontinuance of profession

Section 91 Receipts accruing after discontinuance of trade or profession

Section 92 Receipts and losses accruing after change treated as discontinuance

Section 93 Cash basis, etc: relief for certain individuals

Section 94 Conventional basis: general charge on receipts after change of basis

Section 95 Supplementary provisions as to tax under section 91 or 94

Section 95A Change of basis of computation of profits or gains of a trade or profession

Section 96 Interpretation (Chapter 8)

Section 97 Computational rules and allowable deductions

Section 98 Treatment of premiums, etc as rent

Section 98A Taxation of reverse premiums

Section 99 Charge on assignment of lease granted at undervalue

Section 100 Charge on sale of land with right to reconveyance

Section 101 Relief for amount not received

Section 102 Deduction by reference to premium, etc paid in computation of profits for purposes of Schedule D, Cases I and II

Section 104 Taxation of certain rents and other payments

Section 105 Taxation of rents: restriction in respect of certain rent and interest

Section 106 Tax treatment of receipts and outgoings on sale of premises

Section 106A Transfer of rent

Section 107 Apportionment of profits

Section 108 Statement of profits

Section 109 Payments in respect of redundancy

Section 110 Securitisation of assets

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

Section 112 Basis of assessment, persons chargeable and extent of charge

Section 112A Taxation of certain perquisites

Section 113 Making of deductions

Section 114 General rule as to deductions

Section 115 Fixed deduction for certain classes of persons

Section 116 Interpretation (Chapter 3)

Section 117 Expenses allowances

Section 118 Benefits in kind: general charging provision

Section 118A Costs and expenses in respect of personal security assets and services

Section 118B Revenue Approved Salary Sacrifice Agreements

Section 119 Valuation of benefits in kind

Section 120A Exemption from benefit-in-kind of certain childcare facilities

Section 121 Benefit of use of car

Section 121A Benefit of use of van

Section 122 Preferential loan arrangements

Section 122A Notional loans relating to shares, etc

Section 123 General tax treatment of payments on retirement or removal from office or employment

Section 124 Tax treatment of certain severance payments

Section 125 Tax treatment of benefits received under permanent health benefit schemes

Section 126 Tax treatment of certain benefits payable under Social Welfare Acts

Section 127 Tax treatment of restrictive covenants

Section 128A Deferral of payment of tax under section 128

Section 128B Payment of tax under section 128

Section 128C Tax treatment of directors of companies and employees who acquire con-vertible securities

Section 129 Irish resident company distributions not generally chargeable to corporation tax

Section 130 Matters to be treated as distributions

Section 131 Bonus issue following repayment of share capital

Section 132 Matters to be treated or not treated as repayments of share capital

Section 133 Limitation on meaning of �distribution� � general

Section 135 Distributions: supplemental

Section 136 Tax credit for certain recipients of distributions

Section 137 Disallowance of reliefs in respect of bonus issues

Section 138 Treatment of dividends on certain preference shares

Section 139 Dividends and other distributions at gross rate or of gross amount

Section 141 Distributions out of income from patent royalties

Section 142 Distributions out of profits of certain mines

Section 143 Distributions out of profits from coal, gypsum and anhydrite mining opera-tions

Section 144 Distributions out of profits from trading within Shannon Airport

Section 145 Distributions out of profits from export of certain goods

Section 146 Provisions supplementary to section 145

Section 147 Distributions

Section 148 Treatment of certain deductions in relation to relevant distributions

Section 149 Dividends and other distributions at gross rate or of gross amount

Section 150 Tax credits for recipients of certain distributions

Section 151 Appeals

Section 152 Explanation of tax credit to be annexed to interest and dividend warrants

Section 153 Distributions to certain non-residents

Section 154 Attribution of distributions to accounting periods

Section 156 Franked investment income and franked payments

Section 157 Set-off of losses, etc against franked investment income

Section 158 Set-off of loss brought forward or terminal loss against franked investment income in the case of financial concerns

Section 159 Liability for advance corporation tax

Section 160 Set-off of advance corporation tax

Section 161 Rectification of excessive set-off of advance corporation tax

Section 162 Calculation of advance corporation tax where company receives distribu-tions

Section 163 Tax credit recovered from company

Section 164 Restrictions as to payment of tax credit

Section 165 Group dividends

Section 166 Surrender of advance corporation tax

Section 167 Change of ownership of company: calculation and treatment of advance cor-poration tax

Section 168 Distributions to certain non-resident companies

Section 169 Non-distributing investment companies

Section 170 Interest in respect of certain securities

Section 171 Returns, payment and collection of advance corporation tax

Section 172 Application of Corporation Tax Acts

Section 172A Interpretation

Section 172B Dividend withholding tax on relevant distributions

Section 172C Exemption from dividend withholding tax for certain persons

Section 172D Exemption from dividend withholding tax for certain non-resident persons

Section 172E Qualifying intermediaries

Section 172F Obligations of qualifying intermediary in relation to relevant distributions

Section 172G Authorised withholding agent

Section 172H Obligations of authorised withholding agent in relation to relevant distri-butions

Section 172I Statement to be given to recipients of relevant distributions

Section 172J Credit for, or repayment of, dividend withholding tax borne

Section 172K Returns, payment and collection of dividend withholding tax

Section 172L Reporting of distributions made under stapled stock arrangements

Section 172LA Deduction of dividend withholding tax on settlement of market claims

Section 172M Delegation of powers and functions of Revenue Commissioners

Section 173 Interpretation (Chapter 9)

Section 174 Taxation of dealer�s receipts on purchase of shares by issuing company or by its subsidiary

Section 175 Purchase of own shares by quoted company

Section 176 Purchase of unquoted shares by issuing company or its subsidiary

Section 176A Purchase of own shares -supplementary.

Section 177 Conditions as to residence and period of ownership

Section 178 Conditions as to reduction of vendor�s interest as shareholder

Section 179 Conditions applicable where purchasing company is member of a group

Section 180 Additional conditions

Section 181 Relaxation of conditions in certain cases

Section 182 Returns

Section 183 Information

Section 184 Treasury shares

Section 185 Associated persons

Section 186 Connected persons

PART 7 INCOME TAX AND CORPORATION TAXEXEMPTIONS

Section 187 Exemption from income tax and associated marginal relief

Section 188 Age exemption and associated marginal relief

Section 189A Special trusts for permanently incapacitated individuals

Section 190 Certain payments made by the Haemophilia HIV Trust

Section 191 Taxation treatment of Hepatitis C [and HIV] compensation payments

Section 192 Payments in respect of thalidomide children

Section 192A Exemption in respect of certain payments under employment law

Section 192B Foster care payments etc.

Section 193 Income from scholarships

Section 194 Child benefit

Section 195 Exemption of certain earnings of writers, composers and artists

Section 195A Exemption in respect of certain expense payments

Section 196 Expenses of members of judiciary

Section 196A State employees: foreign service allowances

Section 196B Employees of certain agencies: foreign service allowances

Section 197 Bonus or interest paid under instalment savings schemes

Section 198 Certain interest not to be chargeable

Section 199 Interest on certain securities

Section 200 Certain foreign pensions

Section 201 Exemptions and reliefs in respect of tax under section 123

Section 202 Relief for agreed pay restructuring

Section 203 Payments in respect of redundancy

Section 204 Military and other pensions, gratuities and allowances

Section 205 Veterans of the War of Independence

Section 206 Income from investments under Social Welfare Consolidation Act 2005

Section 207 Rents of properties belonging to hospitals and other charities

Section 208 Lands owned and occupied, and trades carried on, by charities

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

Section 210 The Great Book of Ireland Trust

Section 211 Friendly Societies

Section 212 Credit unions

Section 213 Trade unions

Section 214 Local authorities, etc

Section 215 Certain profits of agricultural societies

Section 216 Profits from lotteries

Section 216A Rent-a-room relief

Section 216B Payments under Sc�im na bhFoghlaimeoir� Gaeilge

Section 216C Childcare services relief

Section 217 Certain income of Nitrigin �ireann Teoranta

Section 218 Certain income of Housing Finance Agency plc

Section 219 Income of body designated under Irish Takeover Panel Act, 1997

Section 219A Income of credit unions

Section 219B Income of Investor Compensation Company Ltd

Section 220 Profits of certain bodies corporate

Section 221 Certain payments to National Co-Operative Farm Relief Services Ltd and cer-tain payments made to its members

Section 222 Certain dividends from a non-resident subsidiary

Section 223 Small enterprise grants

Section 224 Grants to medium and large industrial undertakings

Section 225 Employment grants

Section 226 Certain employment grants and recruitment subsidies

Section 227 Certain income arising to specified non-commercial state-sponsored bodies

Section 228 Income arising to designated bodies under the Securitisation (Proceeds of Cer-tain Mortgages) Act, 1995

Section 229 Harbour authorities and port companies

Section 230 National Treasury Management Agency

Section 230A National Pensions Reserve Fund Commission

Section 230AB National Development Finance Agency

Section 231 Profits or gains from stallion fees

Section 232 Profits from occupation of certain woodlands

Section 233 Stud greyhound service fees

Section 234 Certain income derived from patent royalties

Section 235 Bodies established for the promotion of athletic or amateur games or sports

Section 236 Loan of certain art objects

PART 8 ANNUAL PAYMENTS, CHARGES AND INTEREST

Section 237 Annual payments payable wholly out of taxed income

Section 238 Annual payments not payable out of taxed income

Section 240 Provisions as to tax under section 239

Section 241 Income tax on payments by non-resident companies

Section 242 Annual payments for non-taxable consideration

Section 243 Allowance of charges on income

Section 243A Restriction of relevant charges on income

Section 243B Relief for certain charges on income on a value basis

Section 244 Relief for interest paid on certain home loans

Section 244A Application of section 244 (relief for interest paid on certain home loans)

Section 245 Relief for certain bridging loans

Section 246 Interest payments by companies and to non-residents

Section 246A Interest in respect of wholesale debt instruments

Section 247 Relief to companies on loans applied in acquiring interest in other compa-nies

Section 248 Relief to individuals on loans applied in acquiring interest in companies

Section 249 Rules relating to recovery of capital and replacement loans

Section 253 Relief to individuals on loans applied in acquiring interest in partnerships

Section 254 Interest on borrowings to replace capital withdrawn in certain circum-stances from a business

Section 255 Arrangements for payment of interest less tax or of fixed net amount

Section 256 Interpretation (Chapter 4)

Section 257 Deduction of tax from relevant interest

Section 258 Returns and collection of appropriate tax

Section 259 Alternative amount on account of appropriate tax

Section 260 Provisions supplemental to sections 258 and 259

Section 261 Taxation of relevant interest, etc

Section 261A Taxation of interest on special term accounts

Section 261B Taxation of specified interest

Section 262 Statement furnished by relevant deposit taker

Section 263 Declarations relating to deposits of non-residents

Section 263A Declarations to a relevant deposit taker relating to deposits of certain per-sons

Section 263B Declarations to the Revenue Commissioners relating to deposits of certain persons

Section 263C Notifications by the Revenue Commissioners relating to deposits of cer-tain persons

Section 264 Conditions and declarations relating to special savings accounts

Section 264A Conditions and declarations relating to special term accounts

Section 264B Returns of special term accounts by relevant deposit takers

Section 265 Deposits of companies and pension schemes

Section 265A Deposits of certain persons

Section 266 Deposits of charities

Section 267 Repayment of appropriate tax in certain cases

Section 267A Interpretation (Chapter 5)

Section 267B Election to open a special share account or a special term share account

Section 267C Taxation of dividends on special term share accounts

Section 267D Conditions and declarations relating to special term share accounts

Section 267E Returns of special term share accounts by credit unions

Section 267F Supplementary provisions (Chapter 5)

Section 267G Interpretation (Chapter).

Section 267H Application (Chapter 6)

Section 267J Credit for foreign tax.

Section 267K Miscellaneous

Section 267L Application of this Chapter to certain payments made to companies in Switzerland.

Section 267M Tax rate applicable to certain deposit interest received by individuals Summary

PART 9 PRINCIPAL PROVISIONS RELATING TO RELIEF FOR CAPITAL

Section 268 Meaning of �industrial building or structure�

Section 269 Meaning of �the relevant interest�

Section 270 Meaning of �expenditure on construction of building or structure�

Section 271 Industrial building allowances

Section 272 Writing-down allowances

Section 274 Balancing allowances and balancing charges

Section 275 Restriction of balancing allowances on sale of industrial building or structure

Section 276 Application of sections 272 and 274 in relation to capital expenditure on refur-bishment

Section 277 Writing off of expenditure and meaning of �residue of expenditure�

Section 278 Manner of making allowances and charges

Section 279 Purchases of certain buildings or structures

Section 280 Temporary disuse of building or structure

Section 281 Special provisions in regard to leases

Section 282 Supplementary provisions (Chapter 1)

Section 283 Initial allowances

Section 284 Wear and tear allowances

Section 285 Acceleration of wear and tear allowances

Section 285A Acceleration of wear and tear for certain energy-efficient equipment.

Section 286 Increased wear and tear allowances for taxis and cars for short-term hire

Section 286A Wear and tear allowances for licences for public hire vehicles.

Section 287 Wear and tear allowances deemed to have been made in certain cases

Section 288 Balancing allowances and balancing charges

Section 289 Calculation of balancing allowances and balancing charges in certain cases

Section 290 Option in case of replacement

Section 291 Computer software

Section 292 Meaning of �amount still unallowed�

Section 293 Application to partnerships

Section 294 Machinery or plant used partly for non-trading purposes

Section 295 Option in case of succession under will or intestacy

Section 297 Subsidies towards wear and tear

Section 298 Allowances to lessors

Section 299 Allowances to lessees

Section 300 Manner of making allowances and charges

Section 301 Application to professions, employments and offices

Section 302 Interpretation (Chapter 3)

Section 303 Allowances for expenditure on dredging

Section 304 Income tax: allowances and charges in taxing a trade, etc

Section 306 Meaning of basis period

Section 307 Corporation tax: allowances and charges in taxing a trade

Section 308 Corporation tax: manner of granting, and effect of, allowances made by means of discharge or repayment of tax

Section 309 Companies not resident in the State

Section 310 Allowances in respect of certain contributions to capital expenditure of local au-thorities

Section 311 Apportionment of consideration and exchanges and surrenders of leasehold in-terests

Section 312 Special provisions as to certain sales

Section 313 Effect, in certain cases, of succession to trade, etc

Section 314 Procedure on apportionment

Section 315 Property used for purposes of �exempted trading operations�

Section 316 Interpretation of certain references to expenditure and time when expenditure is incurred

Section 317 Treatment of grants

Section 318 Meaning of �sale, insurance, salvage or compensation moneys�

Section 319 Adjustment of allowances by reference to value-added tax

Section 320 Other interpretation (Part 9)

Section 321 Provisions of general application in relation to the making of allowances and charges

Section 322 Interpretation (Chapter 1)

Section 323 Capital allowances in relation to construction of certain commercial premises

Section 325 Rented residential accommodation: deduction for certain expenditure on con-struction

Section 326 Rented residential accommodation: deduction for certain expenditure on con-version

Section 327 Rented residential accommodation: deduction for certain expenditure on re-furbishment

Section 328 Residential accommodation: allowance to owner-occupiers in respect of certain expenditure on construction or refurbishment

Section 329 Provisions supplementary to sections 325 to 328

Section 330 Interpretation (Chapter 2)

Section 333 Double rent allowance in respect of rent paid for certain business premises

Section 334 Rented residential accommodation: deduction for certain expenditure on con-struction

Section 335 Rented residential accommodation: deduction for certain expenditure on con-version

Section 336 Rented residential accommodation: deduction for certain expenditure on re-

Section 337 Residential accommodation: allowance to owner-occupiers in respect of certain expenditure on construction or refurbishment

Section 338 Provisions supplementary to sections 334 to 337

Section 339 Interpretation (Chapter 3)

Section 340 Designated areas, designated streets and enterprise areas

Section 345 Double rent allowance in respect of rent paid for certain business premises

Section 346 Rented residential accommodation: deduction for certain expenditure on con-struction

Section 347 Rented residential accommodation: deduction for certain expenditure on con-version

Section 348 Rented residential accommodation: deduction for certain expenditure on re-furbishment

Section 349 Residential accommodation: allowance to owner-occupiers in respect of certain expenditure on construction or refurbishment

Section 350 Provisions supplementary to sections 346 to 349

Section 350A Provision against double relief

Section 351 Interpretation (Chapter 4)

Section 354 Double rent allowance in respect of rent paid for certain business premises

Section 355 Disclaimer of capital allowances on holiday cottages, holiday apartments, etc

Section 356 Rented residential accommodation: deduction for certain expenditure on con-struction

Section 357 Rented residential accommodation: deduction for certain expenditure on con-version

Section 358 Rented residential accommodation: deduction for certain expenditure on re-furbishment

Section 359 Provisions supplementary to sections 356 to 358

Section 372G 372I

Section 372A Interpretation and application (Chapter 7)

Section 372B Qualifying areas

Section 372BA Qualifying streets

Section 372E Double rent allowance in respect of rent paid for certain business premises

Section 372F Rented residential accommodation: deduction for certain expenditure on construction

Section 372G Rented residential accommodation: deduction for certain expenditure on conversion

Section 372H Rented residential accommodation: deduction for certain expenditure on re-furbishment

Section 372J Provisions supplementary to sections 372F to 372I

Section 372G 372I

Section 372K Non-application of relief in certain cases and provision against double relief

Section 372L Interpretation (Chapter 8)

Section 372O Double rent allowance in respect of rent paid for certain business premises

Section 372P Rented residential accommodation: deduction for certain expenditure on construction

Section 372Q Rented residential accommodation: deduction for certain expenditure on conversion

Section 372R Rented residential accommodation: deduction for certain expenditure on re-furbishment

Section 372S Provisions supplementary to sections 372P to 372R

Section 372T Non-application of relief in certain cases and provision against double relief

Section 372U Interpretation (Chapter 9)

Section 372X Rented residential accommodation: deduction for certain expenditure on construction

Section 372Z Provisions supplementary to sections 372X to 372Y

Section 372AF 372AH

Section 372AA Interpretation and application (Chapter 10)

Section 372AB Qualifying areas

Section 372AE Rented residential accommodation: deduction for certain expenditure on construction

Section 372AF Rented residential accommodation: deduction for certain expenditure on conversion

Section 372AG Rented residential accommodation: deduction for certain expenditure on refurbishment

Section 372AI Provisions supplementary to sections 372AE to 372AH

Section 372AJ Non-application of relief in certain cases and provision against double relief

Section 372AK Interpretation (Chapter 11)

Section 372AL Qualifying period

Section 372AM Grant of certain certificates and guidelines, qualifying and special qualify-ing premises

Section 372AN Eligible expenditure: lessors

Section 372AO Qualifying lease

Section 372AP Relief for lessors

Section 372AQ Qualifying expenditure: owner-occupiers

Section 372AR Relief for owner-occupiers

Section 372AT Appeals

Section 372AU Saver for relief due, and for clawback of relief given under, old schemes

Section 372AV Continuity

Section 372AW Interpretation, applications for approval and certification

Section 373 Interpretation (Part 11)

Section 374 Capital allowances for cars costing over certain amount

Section 375 Limit on renewals allowance for cars

Section 376 Restriction of deduction in respect of running expenses of cars

Section 377 Limit on deductions, etc for hiring cars

Section 378 Cars: provisions as to hire-purchase, etc

Section 379 Cars: provisions where hirer becomes owner

Section 380 Provisions supplementary to sections 374 to 379

Section 381 Right to repayment of tax by reference to losses

Section 382 Right to carry forward losses to future years

Section 383 Relief under Case IV for losses

Section 384 Relief under Case V for losses

Section 385 Terminal loss

Section 386 Determination of terminal loss

Section 387 Calculation of amount of profits or gains for purposes of terminal loss

Section 388 Meaning of �permanently discontinued� for the purposes of terminal loss

Section 389 Determination of claim for terminal loss

Section 390 Amount of assessment under section 238 to be allowed as a loss for certain pur-poses

Section 391 Interpretation (Chapter 2)

Section 392 Option to treat capital allowances as creating or augmenting a loss

Section 393 Extent to which capital allowances to be taken into account for purposes of sec-tion 392

Section 394 Effect of giving relief under section 381 by reference to capital allowances

Section 395 Relief affected by subsequent changes of law, etc

Section 396 Relief for trading losses other than terminal losses

Section 396A Relief for relevant trading losses

Section 396B Relief for certain trading losses on a value basis

Section 397 Relief for terminal loss in a trade

Section 398 Computation of losses attributable to exemption of income from certain securi-ties

Section 399 Losses in transactions from which income would be chargeable under Case IV or V of Schedule D

Section 400 Company reconstructions without change of ownership

Section 401 Change in ownership of company: disallowance of trading losses

Section 402 Foreign currency: tax treatment of capital allowances and trading losses of a company

Section 403 Restriction on use of capital allowances for certain leased assets

Section 404 Restriction on use of capital allowances for certain leased machinery or plant

Section 405 Restriction on use of capital allowances on holiday cottages

Section 406 Restriction on use of capital allowances on fixtures and fittings for furnished residential accommodation

Section 407 Restriction on use of losses and capital allowances for qualifying shipping trade

Section 408 Restriction on tax incentives on property investment

Section 409 Capital allowances: room ownership schemes

Section 409B Income tax: restriction on use of capital allowances on certain hotels, etc

Section 409C Income tax: restriction on use of losses on approved buildings

Section 409D Restriction of reliefs where individual is not actively participating in certain trades

Section 410 Group payments

Section 411 Surrender of relief between members of groups and consortia

Section 412 Qualification for entitlement to group relief

Section 413 Profits or assets available for distribution

Section 414 Meaning of �the profit distribution�

Section 415 Meaning of �the notional winding up�

Section 416 Limited right to profits or assets

Section 417 Diminishing share of profits or assets

Section 418 Beneficial percentage

Section 420 Losses, etc which may be surrendered by means of group relief

Section 420A Group relief: relevant losses and charges

Section 420B Group relief: Relief for certain losses on a value basis

Section 420C Group relief: Relief for certain losses of non-resident companies

Section 421 Relation of group relief to other relief

Section 422 Corresponding accounting periods

Section 423 Company joining or leaving group or consortium

Section 424 Effect of arrangements for transfer of company to another group, etc

Section 425 Leasing contracts: effect on claims for losses of company reconstructions

Section 426 Partnerships involving companies: effect of arrangements for transitional relief

Section 427 Information as to arrangements for transferring relief, etc

Section 428 Exclusion of double allowances, etc

Section 429 Claims and adjustments

PART 13 CLOSE COMPANIES

Section 430 Meaning of �close company�

Section 431 Certain companies with quoted shares not to be close companies

Section 432 Meaning of �associated company� and �control�

Section 433 Meaning of �participator�, �associate�, �director� and �loan creditor�

Section 435 Information

Section 436 Certain expenses for participators and associates

Section 437 Interest paid to directors and directors� associates

Section 438 Loans to participators, etc

Section 438A Extension of section 438 to loans by companies controlled by close companies

Section 439 Effect of release, etc of debt in respect of loan under section 438

Section 440 Surcharge on undistributed investment and estate income

Section 441 Surcharge on undistributed income of service companies

Section 442 Interpretation (Part 14)

Section 443 Meaning of �goods�

Section 444 Exclusion of mining and construction operations

Section 445 Certain trading operations carried on in Shannon Airport

Section 446 Certain trading operations carried on in Custom House Docks Area

Section 447 Appeals

Section 448 Relief from corporation tax

Section 449 Credit for foreign tax not otherwise credited

Section 450 Double taxation relief

Section 452 Application of section 130 to certain interest

Section 453 Transactions between associated persons

Section 454 Restriction of certain charges on income

Section 455 Restriction of certain losses

Section 456 Restriction of group relief

Section 457 Application of section 448 where profits are charged to corporation tax at the reduced rate

Section 459 General provisions relating to allowances, deductions and reliefs

Section 460 Rate of tax at which repayments are to be made

Section 461 Basic personal tax credit

Section 461A Additional tax credit for certain widowed persons

Section 462 One-parent family tax credit

Section 462A Additional allowance for widowed parents and other single parents

Section 463 Widowed parent tax credit

Section 464 Age tax credit

Section 465 Incapacitated child tax credit

Section 466 Dependent relative tax credit

Section 466A Home carer tax credit

Section 467 Employed person taking care of incapacitated individual

Section 469 Relief for health expenses

Section 470 Relief for insurance against expenses of illness

Section 470A Relief for premiums under qualifying long-term care policies.

Section 471 Relief for contributions to permanent health benefit schemes

Section 472 Employee tax credit

Section 472A Relief for long-term unemployed

Section 472B Seafarer allowance, etc

Section 472C Relief for trade union subscriptions

Section 473 Allowance for rent paid by certain tenants

Section 473A Relief for fees paid for third level education, etc

Section 475A Relief for postgraduate and certain third level fees

Section 476 Relief for fees paid for training courses

Section 477 Relief for Service Charges

Section 478 Relief for payments made by certain persons in respect of alarm systems

Section 479 Relief for new shares purchased on issue by employees

Section 480 Relief for certain sums chargeable under Schedule E

Section 480A Relief on retirement for certain income of certain sportspersons

Section 481 Relief for investment in films

Section 482 Relief for expenditure on significant buildings and gardens

Section 483 Relief for certain gifts

Section 484 Relief for gifts for education in the arts

Section 485A Relief for gifts made to designated schools

Section 485B Relief for gifts to the Scientific and Technological Education (Investment) Fund

Section 485C Interpretation (Chapter 2A)

Section 485D Application (Chapter 2A)

Section 485E Recalculation of taxable income for purposes of limiting reliefs

Section 485F Carry forward of excess relief

Section 485FA Adaptation of provisions relating to taxation of married couples

Section 485FB Requirement to provide estimates and information

Section 485G Miscellaneous (Chapter 2A)

Section 486 Corporation tax: relief for gifts to First Step

Section 486A Corporate donations to eligible charities

Section 486B Relief for investment in renewable energy generation

Section 487 Corporation tax: credit for bank levy

Section 488 Interpretation (Part 16)

Section 489 The relief

Section 490 Limits on the relief

Section 491 Restriction on relief where amounts raised exceed permitted maximum

Section 492 Certification in respect of an issue of eligible shares where aggregate of amounts raised by a company exceeds �250,000

Section 493 Individuals qualifying for relief

Section 494 Specified individuals

Section 495 Qualifying companies

Section 496 Qualifying trades

Section 497 Relevant trading operations

Section 498 Disposals of shares

Section 499 Value received from company

Section 500 Replacement capital

Section 501 Value received by persons other than claimants

Section 502 Prevention of misuse

Section 503 Claims

Section 504 Assessments for withdrawing relief

Section 505 Information

Section 506 Capital gains tax

Section 507 Application to subsidiaries

Section 508 Nominees and designated funds

Section 508A Reporting of relief

PART 17 PROFIT SHARING SCHEMES AND EMPLOYEE SHARE OWNERSHIP

Section 509 Interpretation (Chapter 1)

Section 510 Approved profit sharing schemes: appropriated shares

Section 511 The period of retention, release date and appropriate percentage

Section 511A Shares acquired from an employee share ownership trust

Section 512 Disposals of scheme shares

Section 513 Capital receipts in respect of scheme shares

Section 514 Company reconstructions, amalgamations, etc

Section 515 Excess or unauthorised shares

Section 516 Assessment of trustees in respect of sums received

Section 517 Payments to trustees of approved profit sharing scheme

Section 518 Costs of establishing profit sharing schemes

Section 519 Employee share ownership trusts

Section 519A Approved savings-related share option schemes

Section 519B Costs of establishing savings-related share option schemes

Section 519C Interest, etc under certified contractual savings schemes

Section 519D Approved share option schemes

Section 520 Interpretation (Chapter 1)

Section 521 Accountable persons

Section 522 Obligation on authorised insurers

Section 523 Deduction of tax from relevant payments

Section 524 Identification of, and issue of documents to, specified persons

Section 525 Returns and collection of appropriate tax

Section 526 Credit for appropriate tax borne

Section 527 Interim refunds of appropriate tax

Section 528 Apportionment of credits or interim refunds of appropriate tax

Section 529 Limitation on credits or interim refunds of appropriate tax

Section 530 Interpretation (Chapter 2)

Section 531 Payments to subcontractors in certain industries

Section 532 Assets

Section 533 Location of assets

Section 534 Disposals of assets

Section 535 Disposals where capital sums derived from assets

Section 537 Mortgages and charges not to be treated as disposals

Section 538 Disposals where assets lost or destroyed or become of negligible value

Section 539 Disposals in cases of hire purchase and similar transactions

Section 540 Options and forfeited deposits

Section 541 Debts

Section 541A Treatment of debts on a change in currency

Section 541B Restrictive Covenants

Section 542 Time of disposal and acquisition

Section 543 Transfers of value derived from assets

Section 544 Interpretation and general (Chapter 2)

Section 545 Chargeable gains

Section 546 Allowable losses

Section 547 Disposals and acquisitions treated as made at market value

Section 548 Valuation of assets

Section 549 Transactions between connected persons

Section 550 Assets disposed of in series of transactions

Section 551 Exclusion from consideration for disposals of sums chargeable to income tax

Section 552 Acquisition, enhancement and disposal costs

Section 553 Interest charged to capital

Section 554 Exclusion of expenditure by reference to income tax

Section 555 Restriction of losses by reference to capital allowances and renewals al-

Section 556 Adjustment of allowable expenditure by reference to consumer price in-

Section 557 Part disposals

Section 558 Part disposals before 6th day of April, 1978

Section 559 Assets derived from other assets

Section 560 Wasting assets

Section 561 Wasting assets qualifying for capital allowances

Section 562 Contingent liabilities

Section 563 Consideration due after time of disposal

Section 564 Woodlands

Section 565 Expenditure reimbursed out of public money

Section 566 Leases

Section 567 Nominees, bare trustees and agents

Section 568 Liability of trustees, etc

Section 569 Assets of insolvent person

Section 570 Company in liquidation

Section 571 Chargeable gains accruing on disposals by liquidators and certain other persons

Section 572 Funds in court

Section 573 Death

Section 574 Trustees of settlement

Section 575 Gifts in settlement

Section 576 Person becoming absolutely entitled to settled property

Section 577 Termination of life interest on death of person entitled

Section 577A Relinquishing of a life interest by the person entitled

Section 578 Death of annuitant

Section 579 Non-resident trusts

Section 579A Attribution of gains to beneficiaries

Section 579B Trustees ceasing to be resident in the State

Section 579C Death of trustees: special rules

Section 579D Past trustees: liability for tax

Section 579F Migrant settlements

Section 580 Shares, securities, etc: identification

Section 581 Disposals of shares or securities within 4 weeks of acquisition

Section 582 Calls on shares

Section 583 Capital distributions by companies

Section 584 Reorganisation or reduction of share capital

Section 585 Conversion of securities

Section 586 Company amalgamations by exchange of shares

Section 588 Demutualisation of assurance companies

Section 589 Shares in close company transferring assets at undervalue

Section 590 Attribution to participators of chargeable gains accruing to non-resident company

Section 591A Dividends paid in connection with disposal of shares

Section 592 Reduced rate of capital gains tax on certain disposals of shares by indi-viduals

Section 593 Life assurance and deferred annuities

Section 594 Foreign life assurance and deferred annuities: taxation and returns

Section 595 Life assurance policy or deferred annuity contract entered into or ac-quired by company

Section 596 Appropriations to and from stock in trade

Section 597 Replacement of business and other assets

Section 598 Disposals of business or farm on �retirement�

Section 598A Relief on dissolution of farming partnerships

Section 599 Disposals within family of business or farm

Section 600 Transfer of business to company

Section 600A Replacement of qualifying premises

Section 601 Annual exempt amount

Section 602 Chattel exemption

Section 603 Wasting chattels

Section 603A Disposal of site to child

Section 604 Disposals of principal private residence

Section 605 Disposals to authority possessing compulsory purchase powers

Section 606 Disposals of work of art, etc, loaned for public display

Section 607 Government and certain other securities

Section 608 Superannuation funds

Section 609 Charities

Section 610 Other bodies

Section 611 Disposals to State, public bodies and charities

Section 612 Scheme for retirement of farmers

Section 613 Miscellaneous exemptions for certain kinds of property

Section 613A Supplementary provisions

PART 20 COMPANIES� CHARGEABLE GAINS

Section 615 Company reconstruction and amalgamation: transfer of assets

Section 616 Groups of companies: interpretation

Section 617 Transfers of assets, other than trading stock, within group

Section 618 Transfers of trading stock within group

Section 619 Disposals or acquisitions outside group

Section 620 Replacement of business assets by members of group

Section 620A Deemed disposal in certain circumstances

Section 621 Depreciatory transactions in group

Section 622 Dividend stripping

Section 623 Company ceasing to be member of group

Section 623A Transitional provisions in respect of section 623

Section 624 Exemption from charge under section 623 in case of certain mergers

Section 625 Shares in subsidiary member of group

Section 625A Transitional provisions in respect of section 625

Section 626 Tax on company recoverable from other members of group

Section 626A Restriction on set-off of pre-entry losses

Section 626B Exemption from tax in the case of gains on certain disposals of shares

Section 627 Deemed disposal of assets

Section 628 Postponement of charge on deemed disposal under section 627

Section 629A Company ceasing to be resident on formation of SE or SCE

Section 630 Interpretation (Part 21)

Section 631 Transfer of assets generally

Section 632 Transfer of assets by company to its parent company

Section 633 Company reconstruction or amalgamation: transfer of development land

Section 633A Formation of SE or SCE by merger � leaving assets in the State

Section 633B Formation of SE or SCE by merger � not leaving assets in the State

Section 633C Treatment of securities on a merger

Section 634 Credit for tax

Section 635 Avoidance of tax

Section 636 Returns

Section 637 Other transactions

Section 638 Apportionment of amounts

Section 639 Interpretation (Chapter 1)

Section 642 Transfers of interests in land between certain associated persons

Section 643 Tax to be charged under Case IV on gains from certain disposals of land

Section 644 Provisions supplementary to section 643

Section 644A Relief from income tax in respect of income from dealing in residential devel-opment land.

Section 645 Power to obtain information

Section 646 Postponement of payment of income tax to be permitted in certain cases

Section 647 Postponement of payment of corporation tax to be permitted in certain cases

Section 648 Interpretation (Chapter 2)

Section 649A Relevant disposals: rate of charge

Section 650 Exclusion of certain disposals

Section 651 Restriction of indexation relief in relation to relevant disposals

Section 652 Non-application of reliefs on replacement of assets in case of relevant disposals

Section 653 Restriction of relief for losses, etc in relation to relevant disposals

PART 23 FARMING AND MARKET GARDENING

Section 654 Interpretation (Part 23)

Section 655 Farming and market gardening profits to be charged to tax under Schedule D

Section 656 Farming: trading stock of discontinued trade

Section 657 Averaging of farm profits

Section 657A Taxation of Certain Farm Payments

Section 657B Restructuring and diversification aid for sugar beet growers

Section 658 Farming: allowances for capital expenditure on construction of buildings and other works

Section 660 Farming: wear and tear allowances deemed to have been made in certain cases

Section 661 Farming: restriction of relief in respect of certain losses

Section 662 Income tax: restriction of relief for losses in farming or market gardening

Section 663 Corporation tax: restriction of relief for losses in farming or market gardening

Section 664 Relief for certain income from leasing of farm land

Section 665 Interpretation (Chapter 2)

Section 666 Deduction for increase in stock values

Section 667 Special provisions for qualifying farmers

Section 667A Further provisions for qualifying farmers

Section 667B New arrangements for qualifying farmers.

Section 668 Compulsory disposals of livestock

Section 669 Supplementary provisions (Chapter 2)

Section 669A Interpretation

Section 669C Effect of sale of quota

Section 669D Manner of making allowances and charges

Section 669E Application of Chapter 4 of Part 9

Section 669F Commencement (Chapter 3)

Section 669G Interpretation (Chapter 4)

Section 669H Charging provisions

Section 669I Provisions as to deductions

Section 669J Credit for tax paid

Section 669K Miscellaneous (Chapter 4)

PART 24 TAXATION OF PROFITS OF CERTAIN MINES AND PETROLEUM

Section 670 Mine development allowance

Section 671 Marginal coal mine allowance

Section 672 Interpretation (sections 672 to 683)

Section 673 Allowance in respect of development expenditure and exploration expenditure

Section 674 Expenditure on abortive exploration

Section 675 Exploration expenditure incurred by certain bodies corporate

Section 676 Expenditure incurred by person not engaged in trade of mining

Section 677 Investment allowance in respect of exploration expenditure

Section 678 Allowance for machinery and plant

Section 679 Exploration expenditure

Section 680 Annual allowance for mineral depletion

Section 681 Allowance for mine rehabilitation expenditure

Section 682 Marginal mine allowance

Section 683 Charge to tax on sums received from sale of scheduled mineral assets

Section 684 Interpretation (Chapter 2)

Section 685 Separation of trading activities

Section 686 Reduction of corporation tax

Section 687 Treatment of losses

Section 688 Treatment of group relief

Section 689 Restriction of relief for losses on certain disposals

Section 690 Interest and charges on income

Section 691 Restriction of set-off of advance corporation tax

Section 692 Development expenditure: allowances and charges

Section 693 Exploration expenditure: allowances and charges

Section 694 Exploration expenditure incurred by certain companies

Section 695 Abandonment expenditure: allowances and loss relief

Section 696 Valuation of petroleum in certain circumstances

Section 696A Treatment of certain disposals

Section 696B Interpretation and application (Chapter 3)

Section 696C Charge to profit resource rent tax

Section 696D Provisions relating to groups (Chapter 3)

Section 696E Returns (Chapter 3)

Section 696F Collection and general provisions

PART 24A SHIPPING: TONNAGE TAX

Section 697A Interpretation (Part 24A)

Section 697B Application

Section 697C Calculation of profits of tonnage tax company

Section 697D Election for tonnage tax

Section 697E Requirement that not more than 75 per cent of fleet tonnage is chartered in

Section 697F Requirement not to enter into tax avoidance arrangements

Section 697G Appeals

Section 697H Relevant shipping income: distributions of overseas shipping companies

Section 697I Relevant shipping income: cargo and passengers

Section 697J Relevant shipping income: foreign currency gains

Section 697K General exclusion of investment income

Section 697L Tonnage tax trade

Section 697LB Treatment of finance costs

Section 697M Exclusion of reliefs, deductions and set-offs

Section 697N Chargeable gains

Section 697O Capital allowances: general

Section 697P Withdrawal of relief etc. on company leaving tonnage tax

Section 697Q Ten year disqualification from re-entry into tonnage tax

PART 25 INDUSTRIAL AND PROVIDENT SOCIETIES, BUILDING SOCIETIES, AND

Section 698 Interpretation (Chapter 1)

Section 699 Deduction as expenses of certain sums, etc

Section 700 Special computational provisions

Section 701 Transfer of shares held by certain societies to members of society

Section 702 Union or amalgamation of, transfer of engagement between, societies

Section 703 Change in status of society

Section 704 Amalgamation of trustee savings banks

Section 705 Reorganisation of trustee savings banks into companies

PART 26 LIFE ASSURANCE COMPANIES

Section 706 Interpretation and general (Part 26)

Section 707 Management expenses

Section 708 Acquisition expenses

Section 709 Companies carrying on life business

Section 710 Profits of life business

Section 711 Chargeable gains of life business

Section 712 Distributions received from Irish resident companies

Section 713 Investment income reserved for policyholders

Section 714 Life business: computation of profits

Section 715 Annuity business: separate charge on profits

Section 716 General annuity business

Section 717 Pension business

Section 718 Foreign life assurance funds

Section 719 Deemed disposal and reacquisition of certain assets

Section 720 Gains or losses arising by virtue of section 719

Section 721 Life policies carrying rights not in money

Section 722 Benefits from life policies issued before 6th April, 1974

Section 723 Special investment policies

Section 724 Transfer of assets into or out of special investment fund

Section 725 Special investment policies: breaches of conditions

Section 726 Investment income

Section 729 Income tax, foreign tax and tax credit

Section 730 Tax credit in respect of distributions

Section 730A Profits of life business: new basis

Section 730B Taxation of policyholders

Section 730BA Personal portfolio life policies

Section 730C Chargeable event

Section 730D Gains arising on a chargeable event

Section 730E Declarations

Section 730F Deduction of tax on the happening of a chargeable event

Section 730FA Assessment of appropriate tax where tax not deducted under section 730F

Section 730G Returns and collection of appropriate tax

Section 730GA Repayment of appropriate tax

Section 730GB Capital acquisitions tax: set-off

Section 730H Interpretation and application

Section 730I Returns on acquisition of foreign policy

Section 730J Payment in respect of foreign life policy

Section 730K Disposal of foreign life policy

PART 27 UNIT TRUSTS AND OFFSHORE FUNDS

Section 731 Chargeable gains accruing to unit trusts

Section 732 Special arrangements for qualifying unit trusts

Section 733 Reorganisation of units in unit trust scheme

Section 734 Taxation of collective investment undertakings

Section 735 Certain unit trusts not to be collective investment undertakings

Section 736 Option for non-application of section 735

Section 737 Special investment schemes

Section 738 Undertakings for collective investment

Section 740 Interpretation (Chapter 2 and Schedules 19 and 20)

Section 741 Disposals of material interests in non-qualifying offshore funds

Section 745 Charge to income tax or corporation tax of offshore income gain

Section 746 Offshore income gains accruing to persons resident or domiciled abroad

PART 28 PURCHASE AND SALE OFSECURITIES

Section 748 Interpretation and application (Chapter 1)

Section 749 Dealers in securities

Section 750 Persons entitled to exemption

Section 751 Traders other than dealers in securities

Section 751A Exchange of shares held as trading stock

Section 751B Exchange of Irish Government bonds

Section 752 Purchases of shares by financial concerns and persons exempted from tax

PART 29 PATENTS, SCIENTIFIC AND CERTAIN OTHER RESEARCH, KNOW-HOW

Section 754 Interpretation (Chapter 1)

Section 755 Annual allowances for capital expenditure on purchase of patent rights

Section 756 Effect of lapse of patent rights

Section 757 Charges on capital sums received for sale of patent rights

Section 758 Relief for expenses

Section 759 Spreading of revenue payments over several years

Section 760 Capital sums: effect of death, winding up and partnership changes

Section 761 Manner of making allowances and charges

Section 762 Application of Chapter 4 of Part 9

Section 763 Interpretation (sections 764 and 765 )

Section 764 Deduction for revenue expenditure on scientific research

Section 765 Allowances for capital expenditure on scientific research

Section 766 Tax Credit for research and development expenditure, etc

Section 766A Tax credit on expenditure on buildings or structures used for research and development.

Section 768 Allowance for know-how

Section 769 Relief for training of local staff before commencement of trading

Section 769A Interpretation (Chapter 4)

Section 769B Annual allowances for capital expenditure on purchase of capacity rights

Section 769C Effect of lapse of capacity rights

Section 769D Manner of making allowances and charges

Section 769E Application of Chapter 4 of Part 9

Section 769F Commencement (Chapter 4)

Section 770 Interpretation and supplemental (Chapter 1)

Section 771 Meaning of �retirement benefits scheme�

Section 772 Conditions for approval of schemes and discretionary approval

Section 772A Approval of retirement benefits products

Section 773 General Medical Services: scheme of superannuation

Section 774 Certain approved schemes: exemptions and reliefs

Section 775 Certain approved schemes: provisions supplementary to section 774(6)

Section 776 Certain statutory schemes: exemptions and reliefs

Section 777 Charge to income tax in respect of certain relevant benefits provided for employ-ees

Section 778 Exceptions to charge to tax under section 777

Section 779 Charge to income tax of pensions under Schedule E

Section 779A Transactions deemed to be pensions in payment

Section 780 Charge to income tax on repayment of employee�s contributions

Section 781 Charge to income tax: commutation of entire pension

Section 782 Charge to tax: repayments to employer

Section 783 Interpretation and general (Chapter 2)

Section 784 Retirement annuities: relief for premiums

Section 784A Approved retirement fund

Section 784B Conditions relating to an approved retirement fund

Section 784C Approved minimum retirement fund

Section 784D Conditions relating to an approved minimum retirement fund

Section 784E Returns, and payment of tax, by qualifying fund managers

Section 785 Approval of contracts for dependants or for life assurance

Section 786 Approval of certain other contracts

Section 787 Nature and amount of relief for qualifying premiums

Section 787A Interpretation and supplemental

Section 787B Relevant earnings and net relevant earnings

Section 787C PRSAs � method of granting relief for PRSA contributions

Section 787D Claims to relief

Section 787E Extent of relief

Section 787F Transfers to PRSAs

Section 787G Taxation of payments from a PRSA

Section 787H Approved Retirement Fund option

Section 787I Exemption of PRSA

Section 787J Allowance to employer

Section 787K Revenue approval of PRSA products

Section 787L Transfers to and from PRSA

Section 787M Interpretation and General (Chapter 2B)

Section 787N Qualifying overseas pensions plans; relief for contributions.

Section 787O Interpretation and General (Chapter 2C)

Section 787P Maximum tax-relieved pension fund

Section 787Q Chargeable Excess

Section 787R Liability to tax and rate of tax on chargeable excess

Section 787S Payment of tax due on chargeable excess

Section 787T Discharge of administrator from tax

Section 787U Regulations

Section 788 Capital element in certain purchased annuities

Section 789 Supplementary provisions (Chapter 3)

Section 790 Liability of certain pensions, etc to tax

Section 790A Limit on Earnings

Section 790AA Taxation of lump sum payments in excess of the lump sum limit

Section 790B Exemption of cross-border scheme

PART 31 TAXATION OFSETTLORS, ETC IN RESPECT OF SETTLED OR TRANSFERRED

Section 791 Income under revocable dispositions

Section 792 Income under dispositions for short periods

Section 793 Recovery of tax from trustee and payment to trustee of excess tax recoupment

Section 794 Interpretation and application (Chapter 2)

Section 795 Income settled on children

Section 796 Irrevocable instruments

Section 797 Recovery of tax from trustee and payment to trustee of excess tax recoupment

Section 798 Transfer of interest in trade to children

Section 799 Interpretation (Chapter 1)

Section 800 Limited interest in residue

Section 801 Absolute interest in residue

Section 802 Supplementary provisions as to absolute interest in residue

Section 803 Special provisions as to certain interests

Section 804 Adjustments and information

Section 805 Surcharge on certain income of trustees

PART 33 ANTI-AVOIDANCE

Section 807 Deductions and reliefs in relation to income chargeable to income tax under section 806

Section 807A Liability of non-transferors

Section 807B Certain transitional arrangements in relation to transfer of assets abroad

Section 807C Supplementary provisions in relation to section 806 � apportionment in cer-tain cases

Section 808 Power to obtain information

Section 809 Saver

Section 810 Application of Income Tax Acts

Section 811 Transactions to avoid liability to tax

Section 811A Transactions to avoid liability to tax: surcharge, interest and protective noti-fication

Section 812 Taxation of income deemed to arise from transfers of right to receive interest from securities

Section 813 Taxation of transactions associated with loans or credit

Section 815 Taxation of income deemed to arise on certain sales of securities

Section 816 Taxation of shares issued in place of cash dividends

Section 817 Schemes to avoid liability to tax under Schedule F

Section 817A Restriction of relief for payments of interest

Section 817B Treatment of interest in certain circumstances

Section 817C Restriction on deductibility of certain interest

Section 818 Interpretation (Part 34)

Section 819 Residence

Section 820 Ordinary residence

Section 821 Application of sections 17 and 18(1) and Chapter 1 of Part 3

Section 822 Split year residence

Section 823 Deduction for income earned outside the State

Section 825A Reduction in income tax for certain income earned outside the State

PART 35 DOUBLE TAXATION RELIEF

Section 826 Agreements for relief from double taxation

Section 826A Unilateral relief from double taxation

Section 827 Application to corporation tax of arrangements made in relation to corporation profits tax under old law

Section 828 Capital gains tax: double taxation relief

Section 829 Treatment for double taxation relief purposes of foreign tax incentive reliefs

Section 830 Relief to certain companies liable to foreign tax

Section 831A Treatment of distributions to certain parent companies.

Section 833 Convention with the United States of America

Section 834 Relief in respect of ships documented under laws of United States of America

Section 835 Saver for arrangements made under section 362 of Income Tax Act, 1967

PART 36 MISCELLANEOUS SPECIAL PROVISIONS

Section 836 Allowances for expenses of members of Oireachtas

Section 837 Members of the clergy and ministers of religion

Section 838 Special portfolio investment accounts

Section 839 Limits to special investments

Section 840 Business entertainment

Section 842 Replacement of harbour authorities by port companies

Section 843 Capital allowances for buildings used for third level educational purposes

Section 843A Capital allowances for buildings used for certain childcare purposes

Section 844 Companies carrying on mutual business or not carrying on a business

Section 845A Non-application of section 130 in the case of certain interest paid by banks

Section 845B Set-off of surplus advance corporation tax

Section 846 Tax free securities: exclusion of interest on borrowed money

Section 847 Tax relief for certain branch profits

Section 847A Donations to certain sports bodies

Section 848 Designated charities: repayment of tax in respect of donations

Section 848A Donations to approved bodies

PART 36A SPECIAL SAVINGS INCENTIVE ACCOUNTS

Section 848B Interpretation

Section 848C Special savings incentive account

Section 848D Tax credits

Section 848E Payment of tax credit

Section 848F Declaration on commencement

Section 848H Termination of special savings incentive account

Section 848I Declaration on maturity

Section 848J Gain on maturity

Section 848K Gain on cessation

Section 848L Gain on withdrawal

Section 848M Taxation of gains

Section 848N Transfer of special savings incentive account

Section 848O Declaration on transfer

Section 848P Monthly returns

Section 848Q Annual returns

Section 848QA Other returns

Section 848R Registration etc

Section 848S Regulations

Section 848T Offences

Section 848U Disclosure of information

PART 36B PENSIONS: INCENTIVE TAX CREDITS

Section 848V Interpretation (Part 36B)

Section 848W Transfer of funds on maturity of SSIA

Section 848X Declaration

Section 848Y Entitlement to pension tax credit

Section 848Z Tax credits

Section 848AA Payment of tax credits

Section 848AB Monthly return

Section 848ABA Withdrawal of tax credits

Section 848AC Other returns

Section 848AD Registration and audit of administrators

Section 848AE Regulations (Part 36B)

Section 848AF Offences (Part 36B)

Section 848AG Retention of declarations

PART 37 ADMINISTRATION

Section 849 Taxes under care and management of Revenue Commissioners

Section 850 Appeal Commissioners

Section 851 Collector-General

Section 852 Inspectors of taxes

Section 853 Governor and directors of Bank of Ireland

Section 854 Appointment of persons for purposes of assessment of certain public offices

Section 855 Declaration to be made by Commissioners

Section 856 Disqualification of Commissioners in cases of personal interest

Section 857 Declarations on taking office

Section 858 Evidence of authorization

Section 859 Anonymity of authorised officers in relation to certain matters

Section 860 Administration of oaths

Section 861 Documents to be in accordance with form prescribed by Revenue Commission-ers

Section 862 Exercise of powers, etc of Minister for Finance under Tax Acts

Section 863 Loss, destruction or damage of assessments and other documents

Section 864 Making of claims, etc

Section 864A Electronic Claims

Section 865 Repayment of tax

Section 865A Interest on Repayments

Section 866 Rules as to delivery of statements

Section 867 Amendment of statutory forms

Section 868 Execution of warrants

Section 869 Delivery, service and evidence of notices and forms

Section 870 Effect of want of form, error, etc on assessments, charges, warrants and other proceedings

Section 871 Power to combine certain returns and assessments

Section 872 Use of information relating to other taxes and duties

Section 873 Proof that a person is a Commissioner or officer

Section 874 Limitation of penalties on officers employed in execution of Tax Acts and Capi-tal Gains Tax Acts

Section 875 Exemption of appraisements and valuations from stamp duty

Section 876 Notice of liability to income tax

Section 877 Returns by persons chargeable

Section 878 Persons acting for incapacitated persons and non-residents

Section 879 Returns of income

Section 880 Partnership returns

Section 881 Returns by married persons

Section 882 Particulars to be supplied by new companies

Section 883 Notice of liability to corporation tax

Section 884 Returns of profits

Section 885 Obligation to show tax reference number on receipts

Section 886 Obligation to keep certain records

Section 886A Retention and inspection of records in relation to claims by individuals

Section 887 Use of electronic data processing

Section 888 Returns, etc by lessors, lessees and agents

Section 889 Returns of fees, commissions, etc. paid by certain persons

Section 890 Returns by persons in receipt of income belonging to others

Section 891 Returns of interest paid or credited without deduction of tax

Section 891A Returns of interest paid to non-residents

Section 891B Returns of certain payments made by certain persons

Section 892 Returns by nominee holder of securities

Section 893 Returns by certain intermediaries in relation to UCITS

Section 894 Returns of certain information by third parties

Section 894A Returns by third parties in relation to personal reliefs.

Section 895 Returns in relation to foreign accounts

Section 896 Returns in relation to certain offshore products

Section 897A Returns by employers in relation to pension products

Section 898 Returns of copies of rates and production of certain valuations

Section 898A Format of returns etc.

Section 898B Interpretation (Chapter 3A)

Section 898C Beneficial owner

Section 898D Paying agent and residual entity

Section 898E Interest payments

Section 898F Obligations of paying agents where contractual relations entered into before 1 January 2004

Section 898G Obligations of paying agents in other contractual relations entered into

Section 898H Returns of interest payments made to or secured for beneficial owners

Section 8981 Returns of interest payments to residual entities

Section 898J Exchange of information between Member States

Section 898K Special arrangements for certain securities

Section 898L Certificate for the purposes of Article 13.2 of the Directive

Section 898M Credit for withholding tax

Section 898N Audit

Section 898P Arrangements with dependant and associated territories of Member States

Section 898Q Miscellaneous and supplemental

Section 898R Commencement (Chapter 3A)

Section 899 Inspector�s right to make enquiries

Section 900 Power to call for production of books, information, etc

Section 901 Application to High Court: production of books, information, etc

Section 902 Information to be furnished by third party: request of an authorised officer

Section 902A Application to High Court: information from third party

Section 902B Power of inspection: life policies

Section 903 Power of inspection: PAYE

Section 904 Power of inspection: tax deduction from payments to certain subcontractors

Section 904A Power of inspection: returns and collection of appropriate tax

Section 904B Report of Committee of Public Accounts: publication etc.

Section 904C Power of inspection (returns and collection of appropriate tax) assurance companies

Section 904D Power of inspection (returns and collection of appropriate tax) investment undertakings

Section 904E Power of inspection: claims by authorised insurers

Section 904F Power of inspection: claims by qualifying lenders

Section 904G Power of inspection: claims by qualifying insurers

Section 904H Power of inspection: qualifying savings managers

Section 904I Power of inspection: returns and collection of dividend withholding tax.

Section 905 Inspection of documents and records

Section 906 Authorised officers and Garda S�och�na

Section 906A Information to be furnished by financial institutions

Section 907 Application to Appeal Commissioners: information from financial institutions

Section 908 Application to High Court seeking order requiring information: financial in-stitutions

Section 908A Revenue offence: power to obtain information from financial institutions

Section 908B Application to High Court seeking order requiring information: associated institutions

Section 908C Search warrants

Section 908D Order to produce evidential material

Section 909 Power to require return of property

Section 910 Power to obtain information from Minister of the Government

Section 911 Valuation of assets: power to inspect

Section 912 Computer documents and records

Section 912A Information for tax authorities in other territories

Section 912B Questioning of Suspects in Garda Siochana Custody in certain circumstances

Section 913 Application of income tax provisions relating to returns, etc

Section 914 Returns by issuing houses, stockbrokers, auctioneers, etc

Section 915 Returns by nominee shareholders

Section 916 Returns by party to a settlement

Section 917 Returns relating to non-resident companies and trusts

Section 917A Return of property transfers to non-resident trustees

Section 917B Return by settlor in relation to non-resident trustees

Section 917C Return by certain trustees

Section 917D Interpretation (Chapter 6)

Section 917E Application

Section 917EA Mandatory electronic filing and payment of tax

Section 917F Electronic transmission of returns

Section 917G Approved persons

Section 917H Approved transmissions

Section 917I Digital signatures

Section 917J Acknowledgement of electronic transmissions

Section 917K Hard copies

Section 917L Exercise of powers

Section 917M Proceedings

Section 917N Miscellaneous

PART 39 ASSESSMENTS

Section 918 Making of assessments under Schedules C, D, E and F

Section 919 Assessments to corporation tax

Section 920 Granting of allowances and reliefs

Section 921 Aggregation of assessments

Section 922 Assessment in absence of return

Section 923 Function of certain assessors

Section 924 Additional assessments

Section 925 Special rules relating to assessments under Schedule E

Section 926 Estimation of certain amounts

Section 927 Rectification of excessive set-off, etc of tax credit

Section 928 Transmission to Collector-General of particulars of sums to be collected

Section 929 Double assessment

Section 930 Error or mistake

Section 931 Making of assessments and application of income tax assessment provisions

PART 40 APPEALS

Section 932 Prohibition on alteration of assessment except on appeal

Section 933 Appeals against assessment

Section 934 Procedure on appeals

Section 935 Power to issue precepts

Section 936 Objection by inspector or other officer to schedules

Section 937 Confirmation and amendment of assessments

Section 938 Questions as to assessments or schedules

Section 939 Summoning and examination of witnesses

Section 940 Determination of liability in cases of default

Section 941 Statement of case for High Court

Section 942 Appeals to Circuit Court

Section 943 Extension of section 941

Section 944 Communication of decision of Appeal Commissioners

Section 944A Publication of determinations of Appeal Commissioners

Section 945 Appeals against assessments

Section 946 Regulations with respect to appeals

Section 947 Appeals against determination under sections 98 to 100

Section 948 Appeals against amount of income tax deducted under Schedule E

Section 949 Appeals against determinations of certain claims, etc.

PART 41 SELF ASSESSMENT

Section 950 Interpretation (Part 41)

Section 951 Obligation to make a return

Section 952 Obligation to pay preliminary tax

Section 953 Notices of preliminary tax

Section 954 Making of assessments

Section 955 Amendment of and time limit for assessments

Section 956 Inspector�s right to make enquiries and amend assessments

Section 957 Appeals

Section 958 Date for payment of tax

Section 959 Miscellaneous (Part 41)

PART 42 COLLECTION AND RECOVERY

Section 960 Date for payment of income tax other than under self assessment

Section 961 Issue of demand notes and receipts

Section 962 Recovery by sheriff or county registrar

Section 963 Power of Collector-General and authorised officer to sue in Circuit Court or District Court

Section 964 Continuance of pending proceedings

Section 965 Evidence in proceedings in Circuit Court or District Court for recovery of in-come tax

Section 966 High Court proceedings

Section 967 Evidence of electronic transmission of particulars of income tax to be collected in proceedings for recovery of tax

Section 968 Judgments for recover of income tax

Section 969 Duration of imprisonment for non-payment of income tax

Section 970 Recovery of income tax charged on profits not distrainable

Section 971 Priority of income tax debts over other debts

Section 972 Duty of employer as to income tax payable by employees

Section 973 Collection of corporation tax

Section 974 Priority for corporation tax

Section 975 Application of sections 964(2), 980(8) and 981 for purposes of corporation tax

Section 976 Collection of capital gains tax

Section 977 Recovery of capital gains tax from shareholder

Section 978 Gifts: recovery of capital gains tax from donee

Section 979 Time for payment of capital gains tax assessed under section 977(3) or 978(2) and (3)

Section 980 Deduction from consideration on disposal of certain assets

Section 981 Payment by instalments where consideration due after time of disposal

Section 982 Preferential payment

Section 983 Interpretation (Chapter 4)

Section 984 Application

Section 985 Method of collection

Section 985A Application of section 985 to certain perquisites etc.

Section 985B PAYE Settlement agreements

Section 985C PAYE Payment by Intermediary

Section 985E PAYE Employment not wholly exercised in the State

Section 985F PAYE Mobile workers

Section 986 Regulations

Section 987 Penalties for breach of regulations

Section 988 Registration of certain persons as employers and requirement to send certain notifications

Section 989 Estimation of tax due for income tax months

Section 990 Estimation of tax due for year

Section 990A Generation of estimates by electronic, photographic or other process

Section 991 Interest

Section 991A Payment of tax by direct debit

Section 992 Appeals against estimates under section 989 or 990

Section 993 Recovery of tax

Section 994 Priority in bankruptcy, etc of certain amounts

Section 995 Priority in winding up of certain amounts

Section 996 Treatment for tax purposes of certain unpaid remuneration

Section 997 Supplementary provisions (Chapter 4)

Section 997A Credit in respect of tax deducted from emoluments of certain directors

Section 998 Recovery of moneys due

Section 999 Taking by Collector-General of proceedings in bankruptcy

Section 1000 Priority in bankruptcy, winding up, etc for sums recovered or deducted un-der section 531, 989 or 990

Section 1001 Liability to tax, etc of holder of fixed charge on book debts of company

Section 1002 Deduction from payments due to defaulters of amounts due in relation to tax

Section 1003 Payment of tax by means of donation of heritage items

Section 1003A Payment of tax by means of donation of heritage property to an Irish heri-tage trust

Section 1004 Unremittable income

Section 1005 Unremittable gains

Section 1006 Poundage and certain other fees due to sheriffs or county registrars

Section 1006A Offset between taxes

Section 1006B Appropriation of payments

PART 43 PARTNERSHIPS AND EUROPEAN ECONOMIC INTEREST GROUPINGS

Section 1007 Interpretation (Part 43)

Section 1008 Separate assessment of partners

Section 1009 Partnerships involving companies

Section 1010 Capital allowances and balancing charges in partnership cases

Section 1011 Provision as to charges under section 757

Section 1012 Modification of provisions as to appeals

Section 1013 Limited partnerships

PART 44 MARRIED, SEPARATED AND DIVORCED PERSONS

Section 1015 Interpretation (Chapter 1)

Section 1016 Assessment as single persons

Section 1017 Assessment of husband in respect of income of both spouses

Section 1018 Election for assessment under section 1017

Section 1019 Assessment of wife in respect of income of both spouses

Section 1020 Special provisions relating to year of marriage

Section 1021 Repayment of tax in case of certain husbands and wives

Section 1022 Special provisions relating to tax on wife�s income

Section 1023 Application for separate assessments

Section 1024 Method of apportioning reliefs and charging tax in cases of separate as-sessments

Section 1025 Maintenance in case of separated spouses

Section 1026 Separated and divorced persons: adaptation of provisions relating to mar-ried persons

Section 1028 Married persons

Section 1029 Application of section 1022 for purposes of capital gains tax

Section 1030 Separated spouses: transfers of assets

Section 1031 Divorced persons: transfers of assets

PART 45 CHARGING AND ASSESSING OF NON-RESIDENTS

Section 1032 Restrictions on certain reliefs

Section 1033 Entitlement to tax credit in respect of distributions

Section 1034 Assessment

Section 1035 Profits from agencies, etc

Section 1035A Relieving provisions to section 1035

Section 1036 Control over residents

Section 1037 Charge on percentage of turnover

Section 1038 Merchanting profit

Section 1039 Restrictions on chargeability

Section 1040 Application of sections 1034 to 1039 for purposes of corporation tax

Section 1042 Charging and assessment of persons not resident or ordinarily resident: modification of general rules

Section 1043 Application of sections 1034 and 1035 for purposes of capital gains tax

PART 46 PERSONS CHARGEABLE IN A REPRESENTATIVE CAPACITY

Section 1044 Bodies of persons

Section 1045 Trustees, guardians and committees

Section 1046 Liability of trustees, etc

Section 1047 Liability of parents, guardians, executors and administrators

Section 1048 Assessment of executors and administrators

Section 1049 Receivers appointed by court

Section 1050 Protection for trustees, agents and receivers

Section 1051 Application of Chapter 1 for purposes of capital gains tax

PART 47 PENALTIES, REVENUE OFFENCES, INTEREST ON OVERDUE TAX AND

Section 1052 Penalties for failure to make certain returns, etc

Section 1053 Penalty for fraudulently or negligently making incorrect returns, etc

Section 1054 Increased penalties in case of body of persons

Section 1055 Penalty for assisting in making incorrect returns, etc

Section 1056 Penalty for false statement made to obtain allowance

Section 1057 Fine for obstruction of officers in execution of duties

Section 1058 Refusal to allow deduction of tax

Section 1059 Power to add penalties to assessments

Section 1060 Proceedings against executor or administrator

Section 1061 Recovery of penalties

Section 1062 Proceedings where penalty recoverable cannot be definitely ascertained

Section 1063 Time limit for recovery of fines and penalties

Section 1064 Time for certain summary proceedings

Section 1065 Mitigation and application of fines and penalties

Section 1066 False evidence: punishment as for perjury

Section 1067 Admissibility of statements and documents in criminal and tax proceedings

Section 1068 Failure to act within required time

Section 1069 Evidence of income

Section 1070 Saving for criminal proceedings

Section 1071 Penalties for failure to make certain returns

Section 1072 Penalties for fraudulently or negligently making incorrect returns, etc

Section 1073 Penalties for failure to furnish particulars required to be supplied by new companies

Section 1074 Penalties for failure to give notice of liability to corporation tax

Section 1075 Penalties for failure to furnish certain information and for incorrect informa-tion

Section 1078 Revenue offences

Section 1078A Concealing facts disclosed by documents

Section 1078C Provision of information to juries

Section 1079 Duties of relevant person in relation to certain revenue offences

Section 1080 Interest on overdue income tax, corporation tax and capital gains tax

Section 1081 Effect on interest of reliefs given by discharge or repayment

Section 1082 Interest on overdue income tax and corporation tax in cases of fraud or neglect

Section 1083 Application of sections 1080 to 1082 for capital gains tax purposes

Section 1084 Surcharge for late returns

Section 1085 Corporation tax � late returns: restriction of certain claims for relief

Section 1086 Publication of names of tax defaulters

PART 48 MISCELLANEOUS AND SUPPLEMENTAL

Section 1088 Restriction on deductions in computing profits

Section 1089 Status of interest on certain unpaid taxes and duties

Section 1090 Income tax assessment to be conclusive of total income

Section 1091 Annexation of statements to interest warrants, etc

Section 1092 Disclosure of certain information to rating authorities, etc

Section 1093 Disclosure of information to Ombudsman

Section 1093A Disclosure of certain information to Minister for Enterprise, Trade and Employment, etc.

Section 1094 Tax clearance certificates in relation to certain licences

Section 1095 Tax clearance certificates: general scheme

Section 1096 Assessment of Electricity Supply Board

Section 1096A Construction of references to oaths, etc

Section 1096B Evidence of computer stored records in court proceedings, etc.

Section 1098 Repeals

Section 1099 Saving for enactments not repealed

Section 1101 Transitional provisions

Section 1102 Continuity and construction of certain references to old and new law

Section 1103 Continuance of officers, instruments and documents

Section 1104 Short title and construction

Section 128 Tax treatment of directors of companies and employees granted rights to acquire shares or other assets

Section 434 Distributions to be taken into account and meaning of �distributable income�, �investment income�, �estate income�, etc

Section 644B Relief from corporation tax in respect of income from dealing in residential development land

Section 727 General annuity and pension business

Section 728 Expenses of management

Section 591 Relief for individuals on certain reinvestment

Section 739 Taxation of unit holders in undertakings for collective investment

Section 739A Reorganisation of undertakings for collective investment

Section 739B Interpretation and application

Section 739BA Personal portfolio investment undertaking

Section 739C Charge to tax

Section 739D Gain on a chargeable event

Section 739E Deduction of tax on the occurance of a chargeable gain

Section 739F Returns and collection of appropriate tax

Section 739G Taxation of unit holders in investment undertakings

Section 739H Investment undertakings: reconstructions and amalgamations

Section 739I Common contractual funds

Section 824 Appeals

Section 825 Residence treatment of donors of gifts to the State

Section 831 Implementation of Council Directive No. 90/435/EEC concerning the common system of taxation applicable in the case of parent companies and subsidiaries of dif-ferent Member States

SCHEDULE 26A DONATIONS TO APPROVED BODIES

Section 747 Deduction of offshore income gain in determining capital gain

Section 747A Capital gains tax: rate of charge

Section 747AA Treatment of certain offshore funds

Section 747B Interpretation and application

Section 747C Return on acquisition of material interest

Section 747D Payment in respect of offshore funds

Section 747E Disposal of an interest in offshore fund

Section 747F Reconstructions and amalgamations in offshore funds

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