Tax & Duty Manuals - Section 16
Income Tax, Capital Gains Tax and Corporation Tax
The referencing in this Manual corresponds to the Parts and Chapters of the Taxes Consolidation Act 1997. [e.g. 20.1.1 contains material relating to Part 20, Chapter 1 of the Taxes Consolidation Act 1997 - the final digit ("1", in this instance) simply refers to the document containing material on the subject].
- Part 1 - Interpretation
- Part 2 - The Charge to Tax
- Part 3 - Provisions Relating to the Schedule C Charges and Government and other Public Securities
- Part 4 - Principal Provisions Relating to the Schedule D Charges
- Part 5 - Principal Provisions Relating to the Schedule E Charges
- Part 6 - Company Distributions, Tax Credits, Franked Investment Income, and Advance Corporation Tax
- Part 7 - Income Tax and Corporation Tax exemptions
- Part 8 - Annual Payments, Charges and Interest
- Part 9 - Principal Provisions Relating to Relief for Capital Expenditure
- Part 10 - Income Tax and Corporation Tax: Reliefs for Renewal and Improvement of Certain Urban Areas, Certain Resort Areas and Certain Islands
- Part 11 - Capital Allowances and Expenses for Certain Road Vehicles
- Part 12 - Principal Provisions Relating to Loss Relief, Treatment of Certain Losses and Capital Allowances, and Group Relief
- Part 13 - Close 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
- Part 15 - Personal allowances and reliefs and certain other income tax and corporation tax reliefs
- Part 16 - Income tax relief for investment in corporate trade - business expansion scheme and seed capital scheme
- Part 17 - Profit Sharing Schemes and Employee Share Ownership Trusts
- Part 18 - Payments in respect of Professional Services by certain persons and payments to Subcontractors in certain industries
- Part 19 - Principal provisions relating to taxation of chargeable gains
- Part 20 - Companies' chargeable gains
- Part 21 - Mergers, Divisions, Transfers of Assets and Exchanges of Shares Concerning Companies of Different Member States
- Part 22 - Provisions Relating to Dealing In or Developing Land and Disposal of Development Land
- Part 23 - Farming and Market Gardening
- Part 24 - Taxation of Profits of Certain Mines and Petroleum Taxation
- Part 24a - Shipping: Tonnage Tax
- Part 25 - Industrial and Provident Societies, Building Societies, and Trustee Savings Banks
- Part 26 - Life Assurance Companies
- Part 27 - Unit Trusts and Offshore Funds
- Part 28 - Purchase and Sale of Securities
- Part 29 - Patents, Scientific and Certain Other Research, Know-How and Certain Training
- Part 30 - Occupational Pension Schemes, Retirement Annuities, Purchased Life Annuities and Certain Pensions
- Part 31 - Covenants in favour of permanently incapacitated individuals, Dispositions of income by member of Religious Communities,
- Part 32 - Estates of Deceased Persons in Course of Administration and Surcharge on Certain Income of Trustees
- Part 33 - Anti-avoidance
- Part 34 - Provisions Relating to the Residence of Individuals
- Part 35 - Double Taxation Relief
- Part 36 - Miscellaneous Special Provisions
- Part 36a - Special Savings Incentive Accounts
- Part 37 - Administration
- Part 38 - Returns of Income and Gains, Other Obligations and Returns, and Revenue Powers
- Part 39 - Assessments
- Part 40 - Appeals
- Part 41 - Self-Assessment
- Part 42 - Collection and Recovery
- Part 43 - Partnerships and European Economic Interest Groupings (EEIG)
- Part 44 - Married, Separated and Divorced persons
- Part 45 - Charging and Assessing of Non-Residents
- Part 46 - Persons Chargeable in Representative Capacity
- Part 47 - Penalties, Revenue Offences, Interest on Overdue Tax and Other Sanctions
- Part 48 - Miscellaneous and Supplemental
- Part 49 - Commencement, Repeals, Transitional Provisions, ETC
- Schedule 2 - Machinery for assessment, charge and payment of tax under Schedule C and, in certain cases, Schedule D
- Schedule 3 - Reliefs in respect of income tax charged on payments on retirement, etc.
- Schedule 24 - Relief from Income Tax and Corporation Tax by means of Credit in respect of Foreign Tax
- Schedule 32 - Transitional Provisions
- Miscellaneous - Miscellaneous