Income Tax Capital Gains Tax Corporation Tax

The referencing in this Manual corresponds to the Parts and Chapters of the Taxes Consolidation Act 1997. [for example 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 01 - Sections 1-11 Interpretation
Part 02 - Sections 12-31 The Charge to Tax
Part 04 - Sections 52-111 Principal Provisions Relating to the Schedule D Charges
Part 05 - Sections 112-128E Principal Provisions Relating to the Schedule E Charges
Part 06 - Sections 129-186 Company distributions, tax credits, franked investment income, and advance corporation tax
Part 07 - Sections 187-236 Income Tax and Corporation Tax exemptions
Part 08 - Sections 237-267M Annual Payments, Charges and Interest
Part 08A Sections 267N – 267V
Part 09 - Sections 268-321 Principal Provisions Relating to Relief for Capital Expenditure
Part 10 - Sections 322-372 Income Tax and Corporation Tax: Reliefs for Renewal and Improvement of Certain Urban Areas, Certain Resort Areas and Certain Islands
Part 11 - Sections 373-380 Capital Allowances and Expenses for Certain Road Vehicles
Part 12 - Sections 381-429 Principal Provisions Relating to Loss Relief, Treatment of Certain Losses and Capital Allowances, and Group Relief
Part 13 - Sections 430-441 Close Companies
Part 14 - Sections 442-457 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 - Sections 458-487 Personal allowances and reliefs and certain other income tax and corporation tax reliefs
Part 16 - Sections 488-508A Income tax relief for investment in corporate trade - business expansion scheme and seed capital scheme
Part 18 - Sections 520-531 Payments in respect of Professional Services by certain persons and payments to Subcontractors in certain industries
Part 18C - Sections 531AA-531AK Domicile Levy
Part 18D - Sections 531AL-531AAD Universal Social Charges USC
Part 18E - Defective Concrete Products Levy Defective Concrete Products Levy
Part 19 - Sections 532-613A Principal provisions relating to taxation of chargeable gains
Part 20 - Sections 614-629 Companies' Chargeable Gains
Part 22 - Sections 639-653 Provisions Relating to Dealing In or Developing Land and Disposal of Development Land
Part 22A – Sections 653A-653AM Residential Zoned Land Tax
Part 22B - Sections 653AN-653BO Vacant Homes Tax
Part 23 - Sections 654-669K Farming and Market Gardening
Part 24 - Sections 670-696K Petroleum production tax
Part 24A - Sections 697A-697Q Shipping
Part 24B - Sections 697R - 697U Guidance on Temporary Solidarity Contribution
Part 25 - Sections 698-705 Industrial and Provident Societies, Building Societies, and Trustee Savings Banks
Part 25A - Sections 705A - 705Q Real Estate Investment Trusts (REITs)
Part 26 - Sections 706-730K Life Assurance Companies
Part 27 - Sections 731-747F Unit Trusts and Offshore Funds
Part 29 - Sections 754-769F Patents, Scientific and Certain Other Research, Know-How and Certain Training
Part 31 - Sections 791-798 Taxation of settlers, etc in respect of settled or transferred income
Part 32 - Sections 799-805 Estates of Deceased Persons in Course of Administration and Surcharge on Certain Income of Trustees
Part 33 - Sections 806-817R Anti-avoidance
Part 34 - Sections 818-825C Provisions relating to the Residence of Individuals'
Part 35 - Sections 826-835 Double Taxation Relief
Part 35A - Sections 835A-835H Transfer Pricing
Part 35B - Sections 835I - 835Y Controlled Foreign Companies
Part 35C - Sections 835Z - 835AX Hybrid mismatches
Part 35D - Section 835AY - 835AAO Interest Limitation Rule
Part 36 - Sections 836-848A Miscellaneous Special Provisions
Part 37 - Sections 849-875 Administration
Part 38 - Sections 876-917N Returns of Income and Gains, Other Obligations and Returns, and Revenue Powers
Part 39 - Sections 918-931 Assessments
Part 41 - Sections 950-959 Self-Assessment
Part 41A - ( Sections 959A - 959AV) - Full self assessment
Part 42 - Sections 960-1006B Collection and Recovery
Part 43 - Sections 1007-1014 Partnerships and European Economic Interest Groupings (EEIG)
Part 44 - Sections 1015-1031 Married, Separated and Divorced persons
Part 44A - Sections 1031A-1031O Tax Treatment of Civil Partnerships
Part 44B - Sections 1031P-1031R Tax Treatment of Cohabitants
Part 45 - Sections 1032-1043 Charging and Assessing of Non-Residents
Part 46 - Sections 1044-1051 Persons Chargeable in Representative Capacity
Part 47 - Sections 1052-1086 Penalties, Revenue Offences, Interest on Overdue Tax and Other Sanctions
Part 48 - Sections 1087-1096B Miscellaneous and Supplemental
Sch 17A Accounting Standards - S76A
Sch 2 Machinery for assessment, charge and payment of tax under Schedule C and, in certain cases, Schedule D

Survey cookies

YouTube cookies

Income Tax Capital Gains Tax Corporation Tax