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Tax Book 2013 - Product Image

Tax Book 2013

  • Published: November 2013
  • Region: Ireland
  • 955 Pages
  • Taxworld Ltd

Taxbook 2013 is a complete commentary on Irish tax law. It is completely revised to include new examples and tax planning strategies. Apart from previous years, this book finds itself updated with changes made by Finance Act 2013.

Every section and subsection is explained in depth and our expert analysis is supported with thousands of practical examples. With tax planning in mind, the book offers plenty of tips and helps to avoid possible tax planning pitfalls. Written in a clear "you" style allows you to recycle information from the book straight into your client letters. Easy to digest - every subsection begins with a question to help you understand the content.

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 CHARGE TO TAX

Chapter 1 Income tax
Section 12 The charge to income tax
Section 13 Extension of charge to income tax to profits and income derived from activities carried on and employments exercised on the Continental Shelf
Section 14 Fractions of a euro 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

Chapter 2 Corporation tax
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 income
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

Chapter 3 Capital gains tax
Section 28 Taxation of capital gains and rate of charge
Section 29 Persons chargeable
Section 29A Temporary non-residents
Section

Partnerships
Section 31 Amount chargeable

Part 3 PROVISIONS RELATING TO THE SCHEDULE C CHARGE AND GOVERNMENT AND OTHER PUBLIC SECURITIES

Chapter 1 Principal provisions relating to the Schedule C charge
Section 32 Interpretation (Chapter Section 33 Method of charge and payment
Section 34 Stock, dividends or interest belonging to the State
Section 35 Securities of foreign territories

Chapter 2 Government and other public securities: interest payable without deduction of tax
Section 36 Government securities
Section 37 Securities of certain State-owned companies
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

Chapter 3 Government and other public securities: exemptions from tax
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

Chapter 4 Miscellaneous provisions
Section 51 Funding bonds issued in respect of interest on certain debts

Part 4 PRINCIPAL PROVISIONS RELATING TO THE SCHEDULE D CHARGE

Chapter 1 Supplementary charging provisions
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 circumstances
Section 58 Charge to tax of profits or gains from unknown or unlawful source
Section 59 Charge to tax of income from which tax has been deducted

Chapter 2 Foreign dividends
Section 60 Interpretation (Chapter 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

Chapter 3 Income tax: basis of assessment under Cases I and II
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

Chapter 4 Income tax: basis of assessment under Cases III, IV and V
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

Chapter 5 Computational provisions: corporation tax
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 cases
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 liabilities
Section 79B Matching of foreign currency assets with certain foreign currency share capital
Section 79C Exclusion of foreign currency as asset of certain companies
Section 80 Taxation of certain foreign currencies
Section 80A Taxation of certain short term leases plant and machinery

Chapter 6 Computational provisions: general
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 81C Emissions allowances
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 87B Release of debts in certain trades
Section 88 Deduction for gifts to Enterprise Trust Ltd
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
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

Chapter 8 Taxation of rents and certain other payments
Section 96 Interpretation ( Chapter 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 103 Deduction by reference to premiums, etc paid in computation of profits for purposes of this

Chapter
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

Chapter 9 Miscellaneous provisions
Section 107 Apportionment of profits
Section 108 Statement of profits
Section 109 Payments in respect of redundancy
Section 110 [Securitisation]
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

Chapter 1 Basis of assessment, persons chargeable and extent of charge
Section 112 Basis of assessment, persons chargeable and extent of charge
Section 112A Taxation of certain perquisites

Chapter 2 Computational provisions
Section 113 Making of deductions
Section 114 General rule as to deductions
Section 115 Fixed deduction for certain classes of persons

Chapter 3 Expenses allowances and provisions relating to the general benefits in kind charge
Section 116 Interpretation (Chapter 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 120 Unincorporated bodies,

Partnerships and individuals
Section 120A Exemption from benefit in kind of certain childcare facilities

Chapter 4 Other benefit in kind charges

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

Chapter 5 Miscellaneous charging provisions

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 127A Tax treatment of members of the European Parliament
Section 127B Tax treatment of flight crew in international traffic
Section 128 Tax treatment of directors of companies and employees granted rights to acquire shares or other assets
Section 128A Deferral of payment of tax under
Section 128
Section 128B Payment of tax under
Section 128
Section 128C Tax treatment of directors and employees who acquire convertible securities
Section 128D Tax treatment of directors of companies and employees who acquire restricted shares
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
Section 129 Irish resident company distributions not generally chargeable to corporation tax
Section 129A Dividends paid out of foreign profits

Chapter 2 Meaning of distribution
Section 130 Matters to be treated as distributions
Section 131 Bonus issues 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 134 Limitation on meaning of "distribution" in relation to certain payments made in respect of "foreign source" finance
Section 135 Distributions: supplemental

Chapter 3 Distributions and tax credits - general
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

Chapter 4 Distributions out of certain exempt profits or gains or out of certain relieved income
Section 140 Distributions out of profits or gains from stallion fees, stud greyhound services fees and occupation of certain woodlands
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 operations
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

Chapter 5 Distributions out of certain income of manufacturing companies
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 credit for recipients of certain distributions
Section 151 Appeals

Chapter 6 Distributions - supplemental
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 155 Restriction of certain reliefs in respect of distributions out of certain exempt or relieved profits

Chapter 7 Franked investment income
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

Chapter 8 Advance corporation tax
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 distributions
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 corporation 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

Chapter 8A Dividend withholding tax
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 distributions
Section 172I Statement to be given to recipient 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

Chapter 9 Taxation of acquisition by a company of its own shares
Section 173 Interpretation (Chapter 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 TAX EXEMPTIONS

Chapter 1 Income tax
Section 187 Exemption from income tax and associated marginal relief
Section 188 Age exemption and associated marginal relief
Section 189 Payments in respect of personal injuries
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 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 192C Exemption in respect of payments of State support
Section 193 Income from scholarships
Section 194 Child benefit
Section 194A Early childcare supplement
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 War of Independence
Section 206 Income from investments under Social Welfare (Consolidation) Act, 1993
Section 207 Rents of properties belonging to hospitals and other charities
Section 208 Lands owned and occupied, and trades carried on by, charities
Section 208A Overseas charities
Section 208B Charities - miscellaneous
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 Scéim na a bhFoghlaimeoirí Gaeilge
Section 216C Childcare services relief

Chapter 2 Corporation tax
Section 217 Certain income of Nítrigin Éireann 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 certain payments made to its members
Section 222 Certain dividends from a non-resident subsidiary

Chapter 3 Income tax and corporation tax
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 Certain Mortgages) Act, 1995
Section 229 Harbour authorities and port companies
Section 230 National Treasury Management Agency
Section 230A National Pensions Reserve Fund Commission
Section 230AA NAMA profits exempt from corporation tax
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 promotion of athletic or amateur games or sports
Section 236 Loan of certain art objects

Part 8 ANNUAL PAYMENTS, CHARGES AND INTEREST

Chapter 1 Annual payments
Section 237 Annual payments payable wholly out of taxed income
Section 238 Annual payments not payable out of taxed income
Section 239 Income tax on payments by resident companies
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 242A Tax treatment of certain royalties

Chapter 2 Charges on income for corporation tax purposes
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

Chapter 3 Principal provisions relating to the payment of interest
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 companies
Section 248 Relief to individuals on loans applied in acquiring interest in companies
Section 248A Restriction of relief in respect of loans applied in acquiring interest in companies and

Partnerships
Section 249 Rules relating to recovery of capital and replacement loans
Section 250 Extension of relief under
Section 248 to certain individuals in relation to loans applied in acquiring interest in certain companies
Section 250A Restriction of relief to individuals in respect of loans applied in acquiring interest in companies
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
Section 252 Restriction of relief to individuals on loans applied in acquiring interest in companies which become quoted companies
Section 253 Relief to individuals on loans applied in acquiring interest in

Partnerships
Section 254 Interest on borrowings to replace capital withdrawn in certain circumstances from a business
Section 255 Arrangements for payment of interest less tax or of fixed net amount

Chapter 4 Interest payments by certain deposit takers
Section 256 Interpretation (Chapter 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 persons
Section 263B Declarations to the Revenue Commissioners relating to deposits of certain persons
Section 263C Notifications by the Revenue Commissioners relating to deposits of certain 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

Chapter 5 Dividend payments by credit unions
Section 267A Interpretation (Chapter 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
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
Section 267G Interpretation (Chapter Section 267H Application (Chapter Section 267I Exemptions from tax and withholding tax
Section 267J Credit for foreign tax
Section 267K Miscellaneous
Section 267L Application of this

Chapter to certain payments made to companies in Switzerland

Chapter7 Certain interest from sources outside the State
Section 267M Tax rate applicable to certain deposit interest received by individuals

Part 8A SPECIFIED FINANCIAL TRANSACTIONS

Chapter 1 Interpretation
Section 267N Interpretation

Chapter 2 Credit return
Section 267O Treatment of credit return
Section 267P Treatment of credit transaction

Chapter 3 Deposit return
Section 267Q Treatment of deposit return

Chapter 4 Investment certificates and returns
Section 267R Treatment of investment return
Section 267S Treatment of certificate owner

Chapter 5 Reporting
Section 267T Reporting

Chapter 6 Application
Section 267U Application
Section 267V Transactions to avoid tax

Part 9 PRINCIPAL PROVISIONS RELATING TO RELIEF FOR CAPITAL EXPENDITURE

Chapter 1 Industrial buildings or structures: industrial building allowances, writing-down allowances, balancing allowances and balancing charges
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 273 Acceleration of writing-down allowances in respect of certain expenditure on certain industrial buildings or structures
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 refurbishment
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
Chapter 2 Machinery or plant: initial allowances, wear and tear allowances, balancing allowances and balancing charges
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 allowances 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 291A Intangible assets
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 296 Balancing allowances and balancing charges: wear and tear allowances deemed to have been made in certain cases
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

Chapter 3 Dredging: initial allowances and annual allowances
Section 302 Interpretation (

Chapter Section 303 Allowances for expenditure on dredging

Chapter 4 Miscellaneous and general
Section 304 Income tax: allowances and charges in taxing a trade, etc
Section 305 Income tax: manner of granting, and effect of, allowances made by means of discharge or repayment of tax
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 308A Assets transferred in course of scheme of reconstruction or amalgamation
Section 309 Companies not resident in the State
Section 310 Allowances in respect of certain contributions to capital expenditure of local authorities
Section 311 Apportionment of consideration and exchanges and surrenders of leasehold interests
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 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

Chapter 1 Custom House Docks Area
Section 322 Interpretation (

Chapter Section 323 Capital allowances in relation to construction of certain commercial premises
Section 324 Double rent allowance in respect of rent paid for certain business premises
Section 325 Rented residential accommodation: deduction for certain expenditure on construction
Section 326 Rented residential accommodation: deduction for certain expenditure on conversion
Section 327 Rented residential accommodation: deduction for certain expenditure on refurbishment
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

Chapter 2 Temple Bar Area
Section 330 Interpretation (

Chapter Section 331 Accelerated capital allowances in relation to construction or refurbishment of certain industrial buildings or structures
Section 332 Capital allowances in relation to construction or refurbishment of certain commercial premises
Section 333 Double rent allowance in respect of rent paid for certain business premises
Section 334 Rented residential accommodation: deduction for certain expenditure on construction
Section 335 Rented residential accommodation: deduction for certain expenditure on conversion
Section 336 Rented residential accommodation: deduction for certain expenditure on refurbishment
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

Chapter 3 Designated areas, designated streets, enterprise areas and multistorey car parks in certain urban areas
Section 339 Interpretation (

Chapter Section 340 Designated areas, designated streets and enterprise areas
Section 341 Accelerated capital allowances in relation to construction or refurbishment of certain industrial buildings or structures
Section 342 Capital allowances in relation to construction or refurbishment of certain commercial premises
Section 343 Capital allowances in relation to construction or refurbishment of certain buildings or structures in enterprise areas
Section 344 Capital allowances in relation to construction or refurbishment of certain multi-storey car parks
Section 345 Double rent allowance in respect of rent paid for certain business premises
Section 346 Rented residential accommodation: deduction for certain expenditure on construction
Section 347 Rented residential accommodation: deduction for certain expenditure on conversion
Section 348 Rented residential accommodation: deduction for certain expenditure on refurbishment
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

Chapter 4 Qualifying resort areas
Section 351 Interpretation (

Chapter Section 352 Accelerated capital allowances in relation to construction or refurbishment of certain industrial buildings or structures
Section 353 Capital allowances in relation to construction or refurbishment of certain commercial premises
Section 354 Double rent allowance in respect of rent paid for certain business premises
Section 355 Disclaimer of capital allowances on holiday cottages, holiday a

Partments, etc
Section 356 Rented residential accommodation: deduction for certain expenditure on construction
Section 357 Rented residential accommodation: deduction for certain expenditure on conversion
Section 358 Rented residential accommodation: deduction for certain expenditure on refurbishment
Section 359 Provisions supplementary to
Sections 356 to 358

Chapter 5 Designated islands
Section 360 Interpretation (

Chapter Section 361 Rented residential accommodation: deduction for certain expenditure on construction
Section 362 Rented residential accommodation: deduction for certain expenditure on conversion
Section 363 Rented residential accommodation: deduction for certain expenditure on refurbishment
Section 364 Residential accommodation: allowance to owner-occupiers in respect of certain expenditure on construction or refurbishment
Section 365 Provisions supplementary to
Sections 360 to 364

Chapter 6 Dublin Docklands Area
Section 366 Interpretation (

Chapter Section 367 Qualifying areas
Section 368 Accelerated capital allowances in relation to construction or refurbishment of certain industrial buildings or structures
Section 369 Capital allowances in relation to construction or refurbishment of certain commercial premises
Section 370 Double rent allowance in respect of rent paid for certain business premises
Section 371 Residential accommodation: allowance to owner-occupiers in respect of certain expenditure on construction or refurbishment
Section 372 Provisions supplementary to
Section 371

Chapter 7 Qualifying areas
Section 372A Interpretation and application (

Chapter Section 372B Qualifying areas
Section 372BA Qualifying streets
Section 372C Accelerated capital allowances in relation to construction or refurbishment of certain industrial buildings or structures
Section 372D Capital allowances in relation to construction or refurbishment of certain commercial premises
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 refurbishment
Section 372I Residential accommodation: allowance to owner-occupiers in respect of expenditure on construction or refurbishment
Section 372J Provisions supplementary to
Sections 372F to 372I
Section 372K [Non-application of relief in certain cases and provision against double relief]

Chapter 8 Qualifying rural areas
Section 372L Interpretation (

Chapter Section 372M Accelerated capital allowances in relation to construction or refurbishment of certain industrial buildings or structures
Section 372N Capital allowances in relation to construction or refurbishment of certain commercial buildings or structures
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 refurbishment
Section 372RA Residential accommodation: allowance to owner-occupiers in respect of certain expenditure on construction or refurbishment
Section 372S Provisions supplementary to
Sections 372P to 372RA
Section 372T Non-application of relief in certain cases and provision against double relief

Chapter 9 Park and ride facilities and certain related developments
Section 372U Interpretation (

Chapter Section 372V Capital allowances in relation to construction or refurbishment of certain park and ride facilities
Section 372W Capital allowances in relation to construction or refurbishment of certain commercial premises
Section 372X Rented residential accommodation: deduction for certain expenditure on construction
Section 372Y Residential accommodation: allowance to owner-occupiers in respect of certain expenditure on construction
Section 372Z Provisions supplementary to
Sections 372X and 372Y

Chapter 10 Designated areas of certain towns
Section 372AA Interpretation and application (

Chapter 1 Section 372AB Qualifying areas
Section 372AC Accelerated capital allowances in relation to construction or refurbishment of certain industrial buildings or structures
Section 372AD Capital allowances in relation to construction or refurbishment of certain commercial premises
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 372AH Residential accommodation: allowance to owner-occupiers in respect of certain expenditure on construction or refurbishment
Section 372AI Provisions supplementary to
Sections 372AE to 372AH
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
Section 372AK Interpretation (

Chapter 1 Section 372AL Qualifying period
Section 372AM Grant of certain certificates and guidelines, qualifying and special qualifying 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 372AS Determination of expenditure incurred in qualifying period, and date expenditure treated as incurred for relief purposes
Section 372AT Appeals
Section 372AU Saver for relief due, and for clawback of relief given under old schemes
Section 372AV Continuity

Chapter 12 Mid-Shannon Corridor Tourism Infrastructure Investment Scheme
Section 372AW Interpretation, applications for approval and certification
Section 372AX Accelerated capital allowances in relation to the construction or refurbishment of certain registered holiday camps
Section 372AY Capital allowances in relation to the construction or refurbishment of certain tourism infrastructure facilities
Section 372AZ Restrictions on relief, non-application of relief in certain cases and provision against double relief

Chapter 13 Living City Initiative
Section 372AAA Interpretation

Chapter
Section 372AAB Residential accommodation allowance to owner-occupiers in respect of qualifying expenditure incurred on the conversion and refurbishment of Georgian houses
Section 372AAC Capital allowances in relation to conversion or refurbishment of certain commercial premises

Part 11 CAPITAL ALLOWANCES AND EXPENSES FOR CERTAIN ROAD VEHICLES
Section 373 Interpretation (

Part 1 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

Part 11A INCOME TAX AND CORPORATION TAX: DEDUCTION FOR EXPENDITURE ON CONSTRUCTION, CONVERSION AND REFURBISHMENT OF CERTAIN RESIDENTIAL ACCOMMODATION FOR CERTAIN STUDENTS
Section 380A Interpretation (

Part 11A)
Section 380B Rented residential accommodation: deduction for certain expenditure on construction
Section 380C Rented residential accommodation: deduction for certain expenditure on conversion
Section 380D Rented residential accommodation: deduction for certain expenditure on refurbishment
Section 380E Provisions supplementary to
Sections 380B to 380D
Section 380F Provision against double relief

Part 11B INCOME TAX AND CORPORATION TAX: DEDUCTION FOR EXPENDITURE ON REFURBISHMENT OF CERTAIN RESIDENTIAL ACCOMMODATION
Section 380G Interpretation (

Part 11B)
Section 380H Rented residential accommodation: deduction for certain expenditure on refurbishment
Section 380I Provisions supplementary to
Section 380H
Section 380J Provision against double relief

Part 11C CAPITAL ALLOWANCES AND EXPENSES FOR BUSINESS CARS
Section 380K Interpretation and general (

Part 11C)
Section 380L Emissions-based limits for certain cars
Section 380M Limit on deductions, etc. for hiring cars
Section 380N Cars: provisions as to hire-purchase, etc
Section 380O Cars: provisions where hirer becomes owner
Section 380P Provisions supplementary to
Sections 380L to 3800

Part 11D INCOME TAX AND CORPORATION TAX: RELIEFS FOR THE REMOVAL AND RELOCATION OF CERTAIN INDUSTRIAL FACILITIES
Section 380Q Interpretation (

Part 11D)
Section 380R Relocation allowance
Section 380S Additional allowance for relocation expenditure
Section 380T Allowance for machinery or plant
Section 380U Allowances in respect of certain buildings
Section 380V Improvement
Section 380W Supplementary provisions
Section 380X Restrictions on relief non-application of relief in certain cases

Part 12 PRINCIPAL PROVISIONS RELATING TO LOSS RELIEF, TREATMENT OF CERTAIN LOSSES AND CAPITAL ALLOWANCES, AND GROUP RELIEF

Chapter 1 Income tax: loss relief
Section 381 Right to repayment of tax by reference to losses
Section 381A Restriction of loss relief in certain cases
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 purposes of terminal loss
Section 389 Determination of claim for terminal loss
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
Section 391 Interpretation (

Chapter 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
Section 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

Chapter 3 Corporation tax: loss relief
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 396C Relief from corporation tax for losses of

Participating institutions
Section 397 Relief for terminal loss in a trade
Section 398 Computation of losses attributable to exemption of income from certain securities
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

Chapter 4 Income tax and corporation tax: treatment of certain losses and certain capital allowances
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 409A Income tax: restriction on use of capital allowances on certain industrial buildings and other premises
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 409E Income tax: ringfence on use of certain capital allowances on certain industrial buildings and other premises

Chapter 4A Termination of carry forward of certain losses
Section 409F Interpretation and general (

Chapter 4A)
Section 409G Termination of capital allowances
Section 409H Retriction on use of capital allowances

Chapter 5 Group relief
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 Diminished share of profits or assets
Section 418 Beneficial percentage
Section 419 The relevant accounting period, etc
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

Partnerships involving companies: effect of arrangements for transferring 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

Chapter 1 Interpretation and general
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 434 Distributions to be taken into account and meaning of "distributable income", "investment income", "estate income", etc
Section 435 Information

Chapter 2 Additional matters to be treated as distributions, charges to tax in respect of certain loans and surcharges on certain undistributed income
Section 436 Certain expenses for

Participators and associates
Section 436A Certain settlements made by close companies
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

Part 14 TAXATION OF COMPANIES ENGAGED IN MANUFACTURING TRADES, CERTAIN TRADING OPERATIONS CARRIED ON IN SHANNON AIRPORT AND CERTAIN TRADING OPERATIONS CARRIED ON IN THE CUSTOM HOUSE DOCKS AREA

Chapter 1 Interpretation and general
Section 442 Interpretation (

Part 1 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

Chapter 2 Principal provisions
Section 448 Relief from corporation tax
Section 449 Credit for foreign tax not otherwise credited
Section 450 Double taxation relief
Section 451 Treatment of income and gains of certain trading operations carried on in Custom House Docks Area from investments held outside the State
Section 452 Application of
Section 130 to certain interest
Section 452A Application of
Section 130 of Principal Act to certain non-yearly 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

Part 15 PERSONAL ALLOWANCES AND RELIEFS AND CERTAIN OTHER INCOME TAX AND CORPORATION TAX RELIEFS

Chapter 1 Personal allowances and reliefs
Section 458 Deductions allowed in ascertaining taxable income and provisions relating to reductions in tax
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 468 [Blind person's tax credit]
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 470B Age-related relief for health insurance premiums
Section 471 Relief for contributions to permanent health benefit schemes
Section 472 [Employee tax credit]
Section 472A Relief for the long-term unemployed
Section 472B Seafarer allowance, etc
Section 472C Relief for trade union subscriptions
Section 472D Relief for key employees engaged in research and development activities
Section 473 Allowance for rent paid by certain tenants
Section 473A Relief for fees paid for third level education, etc
Section 474 Relief for fees paid to private colleges for full-time third level education
Section 474A Relief for fees paid to publicly funded colleges in the European Union for full-time third level education
Section 475 Relief for fees paid for

Part-time third level education
Section 475A Relief for postgraduate fees
Section 476 Relief for fees paid for training courses
Section 477 Relief for service charges
Section 477A Relief for energy efficient works
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

Chapter 2 Income tax and corporation tax: reliefs applicable to both
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 485 Relief for gifts to third-level institutions
Section 485A Relief for gifts made to designated schools
Section 485B Relief for gifts to the Scientific and Technological (Education) Investment Fund

Chapter 2A Limitation on amount of certain high income individuals
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 persons
Section 485FB Requirement to provide estimates and information
Section 485G Miscellaneous (

Chapter 2A)

Chapter 3 Corporation tax reliefs
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 486C Relief from tax for certain start-up companies
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
Section 488 Interpretation (

Part 1 Section 489 The relief
Section 490 Limits on the relief
Section 491 Restriction on relief where amounts raised exceed permitted maximum
Section 492 Individuals qualifying for relief
Section 493 Seed capital relief
Section 494 Qualifying companies
Section 495 Specified individuals
Section 496 Disposals of shares
Section 497 Value received from company
Section 498 Replacement capital
Section 499 Value received by persons other than claimants
Section 500 Prevention of misuse
Section 501 Claims
Section 502 Assessments for withdrawing relief
Section 503 Information
Section 504 Capital gains tax
Section 505 Application to subsidiaries
Section 506 Nominees and designated funds
Section 507 Reporting of relief
Section 508 Nominees and designated funds
Section 508A Reporting of relief

Part 17 PROFIT SHARING SCHEMES AND EMPLOYEE SHARE OWNERSHIP TRUSTS

Chapter 1 Profit sharing schemes
Section 509 Interpretation (

Chapter 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

Chapter 2 Employee share ownership trusts
Section 519 Employee share ownership trusts

Chapter 3 Savings-related share option schemes
Section 519A Approved savings-related share option schemes
Section 519B Costs of establishing savings-related share option schemes
Section 519C Interests, etc under certified contractual savings schemes

Chapter 4 Approved share option schemes
Section 519D Approved share option schemes

Part 18 PAYMENTS IN RESPECT OF PROFESSIONAL SERVICES BY CERTAIN PERSONS AND PAYMENTS TO SUBCONTRACTORS IN CERTAIN INDUSTRIES

Chapter 1 Payments in respect of professional services by certain persons
Section 520 Interpretation (

Chapter 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 529A

Partnerships

Chapter 2 Payments to subcontractors in certain industries
Section 530 Interpretation (

Chapter Section 530A Principal to whom relevant contracts tax applies
Section 530B Notification of contract by principal
Section 530C Notification of relevant payment by principal
Section 530D Deduction authorisation
Section 530E Rates of tax
Section 530F Obligation on principals to deduct tax
Section 530G Zero rate subcontractor
Section 530H Standard rate subcontractor
Section 530I Determination of rates
Section 530J Register of principals
Section 530K Return by principal
Section 530L Payment of tax by principal
Section 530M Late returns and amendments
Section 530N Assessment by Revenue officer
Section 530O Computation of subcontractor's profit
Section 530P [Treatment of deducted tax]
Section 530Q Interest
Section 530R

Partnerships
Section 530S Record keeping
Section 530T Inspection of records
Section 530U Civil penalties
Section 530V Miscellaneous
Section 531 Payments to subcontractors in certain industries

Part 18A INCOME LEVY
Section 531A Definitions (

Part 18A)
Section 531B Charge to income levy
Section 531C Rate of charge
Section 531D Deduction and payment of income levy on relevant emoluments
Section 531E Record keeping
Section 531F Power of inspection
Section 531G Estimation of income levy due for income tax months and for year
Section 531H [Assessment, collection, payment and recovery of income levy on aggregate income for the year of assessment]
Section 531I Married couples
Section 531J False statements
Section 531K Repayments
Section 531L Restriction on deduction
Section 531M Application of provisions relating to income tax
Section 531N Care and management
Section 531NA Cessation of charge to income levy

Part 18B PARKING LEVY IN URBAN AREAS
Section 531O Interpretation (

Part 18B)
Section 531P Urban areas to which parking levy applies and making of orders by the Minister
Section 531Q Entitlement to use a parking space
Section 531R Provision of parking space by employer
Section 531S Exemption for certain persons
Section 531T Charge to parking levy
Section 531U Rate of charge to parking levy
Section 531V Deduction of levy by employer
Section 531W No relief for any payment in relation to parking levy
Section 531X Records and regulations
Section 531Y Payment, collection and recovery
Section 531Z Penalties

Part 18C DOMICILE LEVY
Section 531AA Interpretation (

Part 18C)
Section 531AB Charge to domicile levy
Section 531AC Credit for income tax paid
Section 531AD Valuation procedures
Section 531AE Appeals regarding value of real property
Section 531AF Delivery of returns
Section 531AG Opinion of Revenue Commissioners
Section 531AH Making and amending of assessments by Revenue Commissioners
Section 531AI Right of Revenue Commissioners to make enquiries and amend assessments
Section 531AJ Application of provisions relating to income tax
Section 531AK Care and management

Part 18D UNIVERSAL SOCIAL CHARGE
Section 531AL Definitions (

Part 18D)
Section 531AM Charge to universal social charge
Section 531AN Rate of charge
Section 531AO Deduction and payment of universal social charge on relevant emoluments
Section 531AP Record keeping
Section 531AQ Power of inspection
Section 531AR Estimation of universal social charge due
Section 531AS Universal social charge payable by chargeable persons (within the meaning of

Part 4 Section 531AT Universal social charge payable by persons other than chargeable persons (within the meaning of

Part 4 Section 531AU Capital allowances and losses
Section 531AUA Universal social charge and approved profit sharing schemes
Section 531AV Married couples
Section 531AW Repayments
Section 531AX Restriction on deduction
Section 531AY Recovery of unpaid universal social charge
Section 531AZ Repayments of, and recovery of unpaid, income levy
Section 531AAA Application of provisions relating to income tax
Section 531AAB Regulations
Section 531AAC Care and management
Section 531AAD Excess bank remuneration charge
Section 531AAE Property relief surcharge
Section 531AAF Delegation of functions and discharge of functions by electronic means

Part 19 PRINCIPAL PROVISIONS RELATING TO TAXATION OF CHARGEABLE GAINS

Chapter 1 Assets and acquisitions and disposals of assets
Section 532 Assets
Section 533 Location of assets
Section 534 Disposals of assets
Section 535 Disposals where capital sums derived from assets
Section 536 Capital sums: receipt of compensation and insurance moneys not treated as a disposal in certain cases
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 540A Disposal of certain emissions allowances
Section 541 Debts
Section 541A Treatment of debts on a change in currency
Section 541B Restrictive covenants
Section 541C Tax treatment of certain venture fund managers
Section 542 Time of disposal and acquisition
Section 543 Transfers of value derived from assets

Chapter 2 Computation of chargeable gains and allowable losses
Section 544 Interpretation and general (

Chapter Section 545 Chargeable gains
Section 546 Allowable losses
Section 546A Restrictions on 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 allowances
Section 556 Adjustment of allowable expenditure by reference to consumer price index
Section

Part disposals
Section

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

Chapter 3 Assets held in a fiduciary or representative capacity, inheritances and settlements
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 trustee: special rules
Section 579D Past trustees: liability for tax
Section 579E Trustees ceasing to be liable to Irish tax
Section 579F Migrant settlements

Chapter 4 Shares and securities
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 587 Company reconstructions and amalgamations
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 591 Relief for individuals on certain reinvestment
Section 591A Dividends paid in connection with disposals of shares or securities
Section 592 Reduced rate of capital gains tax on certain disposals of shares by individuals

Chapter 5 Life assurance and deferred annuities
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 acquired by company

Chapter 6 Transfers of business assets
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

Chapter 7 Other reliefs and exemptions
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 604A Relief for certain disposals of land or buildings
Section 604B Relief for farm restructuring
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 610A Exemption for proceeds of disposal by sports bodies
Section 611 Disposals to State, public bodies and charities
Section 611A Treatment of certain disposals made by The Pharmaceutical Society of Ireland
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

Chapter 1 General
Section 614 Capital distribution derived from chargeable gain of company: recovery of tax from shareholder
Section 615 Company reconstruction or 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-offs of pre-entry losses
Section 626B Exemption from tax in the case of gains on certain disposals of shares
Section 626C Treatment of assets related to shares

Chapter 2 Provisions where companies cease to be resident in the State
Section 627 Deemed disposal of assets
Section 628 Postponement of charge on deemed disposal under
Section 627
Section 629 Tax on non-resident company recoverable from another member of group or from controlling director
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
Section 630 Interpretation (

Part 2 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 633D Mergers where a company is dissolved without going into liquidation
Section 634 Credit for tax
Section 635 Avoidance of tax
Section 636 Returns
Section 637 Other transactions
Section 638 Apportionment of amounts

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
Section 639 Interpretation (

Chapter Section 640 Extension of charge under Case I of Schedule D to certain profits from dealing in or developing land
Section 641 Computation under Case I of Schedule D of profits or gains from dealing in or developing land
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 development land
Section 644AA Treatment of losses from dealing in residential development land
Section 644AB Treatment of profits or gains from land rezonings
Section 644B Relief from corporation tax in respect of income from dealing in residential development land
Section 644C Relief from corporation tax for losses from dealing in residential development 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

Chapter 2 Capital gains tax: disposals of development land
Section 648 Interpretation (

Chapter Section 649 Companies chargeable to capital gains tax in respect of chargeable gains accruing on relevant disposals
Section 649A Relevant disposals: rate of charge
Section 649B Windfall gains from rezonings: 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

Chapter 1 Interpretation and general
Section 654 Interpretation (

Part 2 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 659 Farming: allowances for capital expenditure on the construction of farm buildings, etc for control of pollution
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 664A Relief for increase in carbon tax on farm diesel

Chapter 2 Farming: relief for increase in stock values
Section 665 Interpretation (

Chapter 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 667C Special provisions for registered farm

Partnerships
Section 668 Compulsory disposals of livestock
Section 669 Supplementary provisions (

Chapter
Chapter 3 Milk quotas
Section 669A Interpretation
Section 669B Annual allowance for capital expenditure on purchase of milk quota
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
Chapter 4 Taxation of stallion profits and gains
Section 669G Interpretation (

Chapter Section 669H Charging provisions
Section 669I Provisions as to deductions
Section 669J Credit for tax paid
Section 669K Miscellaneous (

Chapter
Part 24 TAXATION OF PROFITS OF CERTAIN MINES AND PETROLEUM TAXATION

Chapter 1 Taxation of profits of certain mines
Section 670 Mine development allowance
Section 671 Marginal coal mine allowance
Section 672 Interpretation (
Sections 672 to 68 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

Chapter 2 Petroleum taxation
Section 684 Interpretation (

Chapter 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 697 (Renumbered)

Chapter 3 Profit resource rent tax
Section 696B Interpretation and application (

Chapter Section 696C Charge to profit resource rent tax
Section 696D Provisions relating to groups (

Chapter Section 696E Returns (

Chapter Section 696F Collection and general provisions

Part 24A SHIPPING: TONNAGE TAX
Section 697A Interpretation
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 697LA Transactions between associated persons and between tonnage tax trade and other activities of same company
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 TRUSTEE SAVINGS BANKS

Chapter 1 Industrial and provident societies
Section 698 Interpretation (

Chapter 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

Chapter 2 Building societies
Section 702 Union or amalgamation of, transfer of engagement between, societies
Section 703 Change of status of society

Chapter 3 Trustee savings banks
Section 704 Amalgamation of trustee savings banks
Section 705 Reorganisation of trustee savings banks into companies

Part 25A REAL ESTATE INVESTMENT TRUSTS
Section 705A Interpretation and application
Section 705B Conditions for notice under
Section 705E
Section 705C Conditions regarding shares
Section 705D Conditions regarding an accounting period
Section 705E Notice to become a Real Estate Investment Trust
Section 705F Duration of Real Estate Investment Trust
Section 705G Charge to tax
Section 705H Profit financing cost ratio
Section 705I Funds awaiting reinvestment
Section 705J Taxation of shareholders
Section 705K Taxation of certain shareholders
Section 705L Transfer of assets
Section 705M Annual statement to Revenue
Section 705N Breach of conditions regarding distributions
Section 705O Cessation Notice
Section 705P Effect of cessation
Section 705Q Anti-avoidance provision

Part 26 LIFE ASSURANCE COMPANIES

Chapter 1 General provisions
Section 706 Interpretation and general (

Part 2 Section 707 Management expenses
Section 708 Acquisition expenses
Section 709 Companies carrying on life business
Section 710 Profits on 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

Chapter 2 Special investment policies
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

Chapter 3 Provisions applying to overseas life assurance companies
Section 726 Investment income
Section 727 General annuity and pension business
Section 728 Expenses of management
Section 729 Income tax, foreign tax and tax credit
Section 730 Tax credit in respect of distributions

Chapter 4 Taxation of assurance companies - new basis
Section 730A Profits of life business: new basis

Chapter 5 Policyholders - new basis
Section 730B Taxation of policyholders
Section 730BA Personal portfolio life policy
Section 730C Chargeable event
Section 730D Gain 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

Chapter 6 Certain foreign life policies - taxation and returns
Section 730H Interpretation and application
Section 730I Returns on acquisition of foreign life policy
Section 730J Payment in respect of foreign life policy
Section 730K Disposal of foreign life policy

Part 27 UNIT TRUSTS AND OFFSHORE FUNDS

Chapter 1 Unit trusts
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 739 Taxation of unit holders in undertakings for collective investment
Section 739A Reorganisation of undertakings for collective investment

Chapter 1A Investment undertakings
Section 739B Interpretation and application
Section 739BA Personal portfolio investment undertaking
Section 739C Charge to tax
Section 739D Gain arising on a chargeable event
Section 739E Deduction of tax on the occurrence of a chargeable event
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 739HA Investment undertakings: amalgamations with offshore funds
Section 739I Investment undertakings: reconstructions and amalgamations
Section 739J Investment limited

Partnerships

Chapter 2 Offshore funds
Section 740 Interpretation (

Chapter 2 and Schedules 19 and 2 Section 741 Disposals of material interests in non-qualifying offshore funds
Section 742 Offshore funds operating equalisation arrangements
Section 743 Material interest in offshore funds
Section 744 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
Section 747 Deduction of offshore income gain in determining capital gain

Chapter 3 Offshore funds: supplementary provisions
Section 747A Capital gains tax: rate of charge
Section 747AA Treatment of certain offshore funds

Chapter 4 Certain offshore funds - taxation and returns
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 funds
Section 747F Reconstructions and amalgamations in offshore funds
Section 747FA Offshore funds: amalgamations with investment undertakings

Chapter 5 Relevant UCITS
Section 747G Tax treatment of relevant UCITS

Part 28 PURCHASE AND SALE OF SECURITIES

Chapter 1 Purchase and sale of securities
Section 748 Interpretation and application (

Chapter 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

Chapter 2 Purchases of shares by financial concerns and persons exempted from tax, and restriction on relief for losses by repayment of tax in case of dividends paid out of accumulated profits
Section 752 Purchases of shares by financial concerns and persons exempted from tax
Section 753 Restriction on relief for losses by repayment of tax in case of dividends paid out of accumulated profits

Part 29 PATENTS, SCIENTIFIC AND CERTAIN OTHER RESEARCH, KNOWHOW AND CERTAIN TRAINING

Chapter 1 Patents
Section 754 Interpretation (

Chapter 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

Chapter 2 Scientific and certain other research
Section 763 Interpretation (
Sections 764 and 76 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]
Section 766A Tax credit on expenditure on buildings or structures used for research and development
Section 766B Limitation of tax credits to be paid under
Section 766 or 766A
Section 767 Payment to universities and other approved bodies for research in, or teaching of, approved subjects

Chapter 3 Know-how and certain training
Section 768 Allowance for know-how
Section 769 Relief for training of local staff before commencement of trading

Chapter 4 Transmission capacity rights
Section 769A Interpretation (

Chapter Section 769B Annual allowance 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
Part 30 OCCUPATIONAL PENSION SCHEMES, RETIREMENT ANNUITIES, PURCHASED LIFE ANNUITIES AND CERTAIN PENSIONS

Chapter 1 Occupational pension schemes
Section 770 Interpretation and supplemental (

Chapter 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 employees
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 employees' contributions
Section 781 Charge to income tax: commutation of entire pension
Section 782 Charge to tax: repayments to employer
Section 782A Pre-retirement access to AVCs

Chapter 2 Retirement annuities
Section 783 Interpretation and general (

Chapter 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

Chapter 2A Personal retirement savings accounts
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

Chapter 2B Overseas pension plans: migrant member relief
Section 787M Interpretation and general
Section 787N Qualifying overseas pension plan: relief for contributions

Chapter 2C Limit on tax-relieved pension funds
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 the chargeable excess
Section 787RA Credit for tax paid on an excess lump sum
Section 787S Payment of tax due on chargeable excess
Section 787T Discharge of administrator from tax
Section 787TA Encashment option
Section 787U Regulations

Chapter 3 Purchased life annuities
Section 788 Capital element in certain purchased annuities
Section 789 Supplementary provisions (

Chapter
Chapter 4 Miscellaneous
Section 790 Liability of certain pensions, etc to tax
Section 790A Annual limit on contributions
Section 790AA Taxation of lump sum payments in excess of the lump sum limit
Section 790B Exemption of cross-border scheme
Section 790C Relief for deduction under Financial Emergency Measures in the Public Interest Act 2009
Section 790D Imputed distribution from certain funds

Part 31 TAXATION OF SETTLORS, ETC IN RESPECT OF SETTLED OR TRANSFERRED INCOME

Chapter 1 Revocable dispositions for short periods and certain dispositions in favour of children
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

Chapter 2 Settlements on children generally
Section 794 Interpretation and application (

Chapter 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

Part 32 ESTATES OF DECEASED PERSONS IN COURSE OF ADMINISTRATION AND SURCHARGE ON CERTAIN INCOME OF TRUSTEES

Chapter 1 Estates of deceased persons in course of administration
Section 799 Interpretation (

Chapter 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

Chapter 2 Surcharge on certain income of trustees
Section 805 Surcharge on certain income of trustees

Part 33 ANTI-AVOIDANCE

Chapter 1 Transfer of assets abroad
Section 806 Charge to income tax on transfer of assets abroad
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 certain cases
Section 808 Power to obtain information
Section 809 Saver
Section 810 Application of Income Tax Acts

Chapter 2 Miscellaneous
Section 811 Transactions to avoid liability to tax
Section 811A Transactions to avoid liability to tax: surcharge, interest and protective notification
Section 811B Tax treatment of loans from employee benefit schemes
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 814 Taxation of income deemed to arise from transactions in certificates of deposit and assignable deposits
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

Chapter 3 Mandatory disclosure of certain transactions
Section 817D Interpretation and general (

Chapter Section 817E Duties of promoter
Section 817F Duty of person where promoter is outside the State
Section 817G Duty of person where there is no promoter
Section 817H Duty of person where legal professional privilege claimed
Section 817I Pre-disclosure enquiry
Section 817J Legal professional service
Section 817K Supplemental information
Section 817L Duty of marketer to disclose
Section 817M Duty of promoter to provide client list
Section 817N Supplemental matters
Section 817O Penalties
Section 817P Appeal Commissioners
Section 817Q Regulations (

Chapter Section 817R Nomination of Revenue Officers

Part 34 PROVISIONS RELATING TO THE RESIDENCE OF INDIVIDUALS
Section 818 Interpretation (

Part 3 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 823A Deduction for income earned in certain foreign states
Section 824 Appeals
Section 825 Residence treatment of donors of gifts to the State
Section 825A Reduction in income tax for certain income earned outside the State
Section 825B Repayment of tax where earnings not remitted
Section 825C Special assignee relief programme

Part 35 DOUBLE TAXATION RELIEF

Chapter 1 Principal reliefs
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

Chapter 2 Miscellaneous
Section 830 Relief to certain companies liable to foreign tax
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 different Member States
Section 831A Treatment of distributions to certain parent companies
Section 832 Provisions in relation to Convention for reciprocal avoidance of double taxation in the State and the United Kingdom of income and capital gains
Section 833 Convention with 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 35A TRANSFER PRICING
Section 835A Interpretation
Section 835B Meaning of associated
Section 835C Basic rules on transfer pricing
Section 835D Principles for constructing rules in accordance with OECD guidelines
Section 835E Small or medium-sized enterprise
Section 835F Documentation and enquiries
Section 835G Elimination of double counting
Section 835H Capital allowances

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 840A Interest on loans to defray money applied for certain purposes
Section 841 Voluntary Health Insurance Board: restriction of certain losses and deemed disposal of certain assets
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 845 Corporation tax: treatment of tax-free income of non-resident banks, insurance businesses, etc
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 848G Acquisition of qualifying assets
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
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 851A Confidentiality of taxpayer information
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 authorisation
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 Commissioners
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 [Claims for repayment, interest on repayments and time limits for assessment]
Section 865A Interest on repayments
Section 865B No offset where repayment prohibited
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 person is a Commissioner or officer
Section 874 Limitation of penalties on officers employed in execution of Tax Acts and Capital Gains Tax Acts
Section 874A Prescribing of forms, etc
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
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

Partnership returns
Section 881 Returns by married persons

Chapter 2 Corporation tax: returns of profits
Section

Particulars to be supplied by new companies
Section 883 Notice of liability to corporation tax
Section 884 Returns of profits

Chapter 3 Other obligations and returns
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
Section 891C Returns of certain information by investment undertakings
Section 891D Returns of payment transactions by payment settlers
Section 891E Implementation of the Agreement to Improve Tax Compliance and Provide for Reporting and Exchange of Information concerning Tax Matters (United States of America) Order 2013
Section 892 Returns by nominee holders 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 896A Returns in relation to settlements and trustees
Section 896B Provision of information by Commission for Taxi Regulation
Section 897 Returns of employees' emoluments, etc
Section 897A Returns by employers in relation to pension products
Section 897B Returns of information in respect of awards of shares to directors and employees
Section 898 Returns of copies of rates and production of certain valuations
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
Section 898B Interpretation (

Chapter 3A)
Section 898C Beneficial owner
Section 898D Paying agent and residual entity
Section 898E Interest payment
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 898I 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 898O Penalty for failure to make returns, etc
Section 898P Arrangements with dependent and associated territories of Member States
Section 898Q Miscellaneous and supplemental
Section 898R Commencement (

Chapter 3A)

Chapter 4 Revenue powers
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 Powers 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 to 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 904J Power of inspection: tax deduction from payments in respect of professional services by certain persons
Section 904K Power of inspection: notices of attachment
Section 905 Inspection of documents and records
Section 906 Authorised officers and Garda Síochána
Section 906A Information to be furnished by financial institutions
Section 907 [Application to Appeal Commissioners: information from financial institutions]
Section 907A Application to Appeal Commissioners: information from third

Party
Section 908 [Application to High Court seeking order requiring information: financial institutions]
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 908E Order to produce documents or provide information
Section 908F Privileged legal 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
Section 912 Computer documents and records
Section 912A Information for tax authorities in other territories
Section 912B Questioning of suspects in Garda Síochána custody in certain circumstances

Chapter 5 Capital gains tax: returns, information, etc
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

Chapter 6 Electronic transmission of returns of income, profits, etc, and of other Revenue returns
Section 917D Interpretation (

Chapter 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

Chapter 1 Income tax and corporation tax
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

Chapter 2 Provision against double assessment and relief for error or mistake
Section 929 Double assessment
Section 930 Error or mistake

Chapter 3 Capital gains tax
Section 931 Making of assessments and application of income tax assessment provisions

Part 40 APPEALS

Chapter 1 Appeals against income tax and corporation tax assessments
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

Chapter 2 Appeals against capital gains tax assessments
Section 945 Appeals against assessments
Section 946 Regulations with respect to appeals

Chapter 3 Miscellaneous
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 4 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 4
Part 41A ASSESSING RULES INCLUDING RULES FOR SELF ASSESSMENT

Chapter 1 Interpretation (

Part 41A)
Section 959A Interpretation
Section 959B Supplemental interpretation provisions

Chapter 2 Assessments: General Rules
Section 959C Making of assessments: general rules
Section 959D Records of assessments and generation of notices by electronic means
Section 959E Notice of assessment by Revenue officer
Section 959F Double assessment
Section 959G Transmission to Collector-General of

Particulars of sums to be collected
Section 959H Amended assessment and notice of amended assessment

Chapter 3 Chargeable Persons: Returns
Section 959I Obligation to make a return
Section 959J Requirements for returns for income tax and capital gains tax purposes
Section 959K Requirements for returns for corporation tax purposes
Section 959L Delivery of return by person acting under authority
Section 959M Delivery of return by precedent

Partner
Section 959N Exclusion from obligation to deliver a return
Section 959O Failure to deliver a return
Section 959P Expression of doubt
Section 959Q Miscellaneous (

Chapter
Chapter 4 Chargeable Persons: Self-Assessments
Section 959R Inclusion of self assessment in return
Section 959S Option for self assessment to be made by Revenue
Section 959T Self assessment by person acting under authority
Section 959U Self assessment by Revenue officer in relation to chargeable person
Section 959V Amendment by chargeable person of return and of self assessment in return
Section 959W Making of self assessment in accordance with return
Section 959X Penalty for failure to make or amend self assessment

Chapter 5 Revenue Assessments and Enquiries and Related Time Limits
Section 959Y Chargeable persons and other persons: assessment made or amended by Revenue officer
Section 959Z Right of Revenue officer to make enquiries
Section 959AA Chargeable persons: time limit on assessment made or amended by Revenue officer
Section 959AB Persons other than chargeable persons: time limit on Revenue assessment and amended assessment
Section 959AC Chargeable persons: Revenue assessment and amendment of assessments in absence of return, etc
Section 959AD Chargeable persons and other persons: Revenue assessment and amendment of assessments where there is fraud or neglect
Section 959AE Other Revenue assessments and miscellaneous matters

Chapter 6 Appeals
Section 959AF Chargeable persons and other persons: appeal in relation to time limit on assessment made or amended by Revenue officer
Section 959AG Chargeable persons: no appeal against self assessment
Section 959AH Chargeable persons: requirements to submit return and pay tax
Section 959AI Chargeable persons and other persons: no appeal against agreed amounts
Section 959AJ Chargeable persons and other persons: grounds for appeal
Section 959AK Chargeable persons and other persons: appeal against amended assessment
Section 959AL Persons other than chargeable persons: other rules

Chapter 7 Chargeable Persons: Preliminary Tax and Dates for Payment of Tax
Section 959AM Interpretation and miscellaneous (

Chapter Section 959AN Obligation to pay preliminary tax
Section 959AO Date for payment of income tax
Section 959AP Payment of preliminary tax by direct debit
Section 959AQ Date for payment of capital gains tax
Section 959AR Date for payment of corporation tax: companies other than with relevant accounting periods
Section 959AS Date for payment of corporation tax: companies with relevant accounting periods
Section 959AT Date for payment of corporation tax: groups
Section 959AU Date for payment of tax: amended assessments
Section 959AV Date for payment of tax: determination of an appeal

Part 42 COLLECTION AND RECOVERY

Chapter 1 Income tax
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 income 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 recovery 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

Chapter 1A Interpretation
Section 960A Interpretation
Section 960B Discharge of Collector-General's functions

Chapter 1B Collection of tax, etc
Section 960C Tax to be due and payable to Revenue Commissioners
Section 960D Tax to be debt due to Minister for Finance
Section 960E Collection of tax, issue of demands, etc
Section 960EA Payment of tax by relevant payment methods
Section 960F Moneys received for capital acquisitions tax and stamp duties and not appropriated to be recoverable
Section 960G Duty of taxpayer to identify liability against which payment to be set, etc
Section 960H Offset between taxes

Chapter 1C Recovery provisions, evidential rules, etc
Section 960I Recovery of tax by way of civil proceedings
Section 960J Evidential and procedural rules
Section 960K Judgments for recovery of tax
Section 960L Recovery by sheriff or county registrar
Section 960M Taking by Collector-General of proceedings in bankruptcy
Section 960N Continuance of pending proceedings and evidence in proceedings
Section 960O Winding-up of companies: priority for taxes
Section 960P Bankruptcy: priority for taxes
Section 960Q Recovery of amounts received by a person following the lodgement of an incorrect account, etc

Chapter 1D Power to require statement of affairs, security, etc
Section 960R Power of Collector-General to require certain persons to provide return of property
Section 960S Security for certain taxes

Chapter 2 Corporation tax
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

Chapter 3 Capital gains 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
Sections 977(3) or 978(2) and ( 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

Chapter 4 Collection and recovery of income tax on certain emoluments (PAYE system)
Section 983 Interpretation (

Chapter 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 985D PAYE: employee of non-resident employer etc
Section 985E PAYE: employment not wholly exercised in State
Section 985F PAYE: mobile workforce
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 Section 997A Credit in respect of tax deducted from emoluments of certain directors

Chapter 5 Miscellaneous provisions
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 under
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
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

PartNERSHIPS AND EUROPEAN ECONOMIC INTEREST GROUPINGS (EEIG)
Section 1007 Interpretation (

Part 4 Section 1008 Separate assessment of

Partners
Section

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
Section 1014 Tax treatment of profits, losses and capital gains arising from activities of a European Economic Interest Grouping (EEIG)

Part 44 MARRIED, SEPARATED AND DIVORCED PERSONS

Chapter 1 Income tax
Section 1015 Interpretation (

Chapter 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 assessments
Section 1025 Maintenance in case of separated spouses
Section 1026 Separated and divorced persons: adaptation of provisions relating to married persons
Section 1027 Payments pursuant to certain orders under Judicial Separation and Family Law Reform Act, 1989, Family Law Act, 1995, and Family Law (Divorce) Act, 1996, to be made without deduction of income tax

Chapter 2 Capital gains tax
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 44A TAX TREATMENT OF CIVIL

PartNERSHIPS

Chapter 1 Income tax
Section 1031A Interpretation (

Chapter Section 1031B Assessment as single persons
Section 1031C Assessment of nominated civil

Partner in respect of income of both civil

Partners
Section 1031D Election for assessment under
Section 1031C
Section 1031E Special provisions relating to year of registration of civil

Partnership
Section 1031F Repayment of tax in case of certain civil

Partners
Section 1031G Special provisions relating to tax on individual's civil

Partner's income
Section 1031H Application for separate assessments
Section 1031I Method of apportioning reliefs and charging tax in case of separate assessments
Section 1031J Maintenance of civil

Partners living a

Part
Section 1031K Dissolution of annulment of civil

Partnerships: adaptation of provisions relating to civil

Partners

Chapter 2 Capital gains tax
Section 1031L Interpretation (

Chapter Section 1031M Civil

Partners
Section 1031N Application of
Section 1031G for purposes of capital gains tax
Section 1031O Transfers of assets where civil

Partnership dissolved

Part 44B TAX TREATMENT OF COHABITANTS

Chapter 1 Interpretation
Section 1031P Interpretation (

Chapter Section 1031Q Maintenance where relationship between cohabitants ends

Chapter 2 Capital gains tax
Section 1031R Transfers of assets where relationship between cohabitants ends

Part 45 CHARGING AND ASSESSING OF NON-RESIDENTS

Chapter 1 Income tax and corporation tax
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 provision 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 1041 Rents payable to non-residents

Chapter 2 Capital gains 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

Chapter 1 Income tax and corporation tax
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

Chapter 2 Capital gains tax
Section 1051 Application of

Chapter 1 for purposes of capital gains tax

Part 47 PENALTIES, REVENUE OFFENCES, INTEREST ON OVERDUE TAX AND OTHER SANCTIONS

Chapter 1 Income tax and corporation tax penalties
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

Chapter 2 Other corporation tax penalties
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 information
Section 1076 Supplementary provisions (

Chapter
Chapter 3 Capital gains tax penalties
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
Section 1077A Interpretation (

Chapter 3A)
Section 1077B Penalty notifications and determinations
Section 1077C Recovery of penalties
Section 1077D Proceedings against executor, administrator or estate

Chapter 3B Income tax, corporation tax and capital gains tax: penalties for false returns, etc
Section 1077E Penalty for deliberately or carelessly making incorrect returns, etc

Chapter 4 Revenue offences
Section 1078 Revenue offences
Section 1078A Concealing facts disclosed by documents
Section 1078B Presumptions
Section 1078C Provision of information to juries
Section 1079 Duties of relevant person in relation to certain Revenue offences

Chapter 5 Interest on overdue tax
Section 1080 Interest on overdue income tax and corporation 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

Chapter 6 Other sanctions
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 1087 Charge and deduction of income tax not charged or deducted before passing of annual Act
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 in relation to public sector contracts
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

Part 49 COMMENCEMENT, REPEALS, TRANSITIONAL PROVISIONS, ETC
Section 1097 Commencement
Section 1098 Repeals
Section 1099 Saving for enactments not repealed
Section 1100 Consequential amendments to other enactments
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

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