Tax & Duty Manuals - Section 16
Income Tax Capital Gains Tax 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].
- Miscellaneous -
- Part 1 - Interpretation -
- Part 2 - The Charge to Tax -
- 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 22 - Provisions Relating to Dealing In or Developing Land and Disposal of Development Land -
- Part 23 - Farming and Market Gardening -
- 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 29 - Patents, Scientific and Certain Other Research, Know-How and Certain Training -
- Part 31 - Taxation of settlers, etc in respect of settled or transferred income -
- 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 -
- Sch-2 - Machinery for assessment, charge and payment of tax under Schedule C and, in certain cases, Schedule D -
- Sch-3 - Reliefs in respect of income tax charged on payments on retirement, etc. -