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Nótaí treorach - An tAcht Comhdhlúite Cánach, 1997 (An tAcht Airgeadais, eagrán 2023)

Seo iad na nótaí treorach don Acht Comhdhlúite Cánacha, 1997 (arna leasú le hAchtanna ina dhiaidh sin agus lena n-áirítear an tAcht Airgeadais, 2023).

Is mar threoir atá na nótaí treorach seo beartaithe agus níor cheart a mheas gur míniú dlíthiúil iad ar fhorálacha den Acht Comhdhlúite Cánacha, 1997 iad, mar atá nuashonraithe go dtí an tAcht Airgeadais, 2023.

Nótaí treorach - An tAcht Comhdhlúite Cánach, 1997
Cur síosFoirm PDF
Introduction Introduction
Interpretation - Sections 1 - 11 Part 1
The charge to tax - Sections 12 - 31 Part 2
Provisions relating to the Schedule C Charge and Government and other public securities - Sections 32 - 51 Part 3
Principal provisions relating to the Schedule D Charge - Sections 52 - 111 Part 4

Implementation of Council Directive (EU) 2022/2523 of 15 December 2022 on ensuring a global minimum level of taxation for multinational enterprise groups and large-scale domestic groups in the Union – Sections 111A-111AAAE

 Part 4A
Principal provisions relating to the Schedule E Charge - Sections 112 - 128F Part 5
Company distributions, Tax Credits, franked Investment Income and advance Corporation Tax - Sections 129 - 186 Part 6
Income Tax and Corporation Tax exemptions - Sections 187 - 236 Part 7
Annual payments, charges and interest - Sections 237 - 267M Part 8
Specified financial transactions - Sections 267N - 267V Part 8A
Principal provisions relating to relief for capital expenditure - Sections 268 - 321 Part 9
Income Tax and Corporation Tax: reliefs for renewal and improvement of certain urban areas, certain resort areas and certain islands - Sections 322 - 372AAD Part 10
Capital allowances and expenses for certain road vehicles - Sections 373 - 380 Part 11
Income Tax and Corporation Tax: deduction for expenditure on construction, conversion and refurbishment of certain residential accommodation for certain students - Sections 380A - 380F  Part 11A
Income Tax and Corporation Tax: deduction for expenditure on refurbishment of certain residential accommodation - Sections 380G - 380J Part 11B
Emissions-based limits on capital allowances and expenses for certain road vehicles - Sections 380K - 380P Part 11C
Income Tax and Corporation Tax: reliefs for the removal and relocation of certain industrial facilities – Sections 380Q – 380X Part 11D
Principal provisions relating to Loss relief, treatment of certain losses and Capital Allowances, and Group Relief - Sections 381 - 429 Part 12
Close Companies - Sections 430 - 441 Part 13
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 - Sections 442 - 457 Part 14
Personal allowances and reliefs and certain other Income Tax and Corporation Tax reliefs - Sections 458 - 487 Part 15
Income Tax relief for investment in corporate Trades - Employment and Investment Incentive and Seed Capital Scheme - Sections 488-507 Part 16 EII
Profit Sharing Schemes and Employee Share Ownership Trusts - Sections 509 - 519D Part 17
Payments in respect of professional services by certain persons and payments to subcontractors in certain industries - Sections 520 - 531 Part 18
Income levy – Sections 531A – 531NA Part 18A
Parking levy in urban areas - Sections 531O - 531Z Part 18B
Domicile levy - Sections 531AA - 531AK Part 18C
Universal Social Charge - Sections 531AL - 531AAF Part 18D

Defective Concrete Products Levy – Sections 531AAG – 531AAQ

 Part 18E
Principal provisions relating to taxation of chargeable gains - Sections 532 - 613A Part 19
Companies’ chargeable gains - Sections 614 - 629C Part 20
Provisions relating to mergers, divisions and transfers of assets - Sections 630 - 638A Part 21
Provisions relating to dealing In or developing land and disposals of development land - Sections 639 - 653 Part 22

Residential Zoned Land Tax – Sections 653A – 653AM

 Part 22A

Vacant Homes Tax – Sections 653AN – 653BO

  Part 22B
Farming and market gardening - Sections 654 - 669K Part 23
Taxation of profits of certain mines and petroleum taxation - Sections 670 - 696M Part 24
Shipping: Tonnage Tax - Sections 697A - 697Q Part 24A
Council Regulation (EU) 2022/1854 of 6 October 2022 as regards Temporary Solidarity Contribution – Sections 697R – 697U Part 24B
Industrial and Provident Societies, Building Societies, and Trustee Savings Banks - Sections 698 - 705 Part 25
Real Estate Investment Trusts – Sections 705A – 705Q Part 25A
Life Assurance companies - Sections 706 - 730K Part 26
Unit trusts and offshore funds - Sections 731 - 747G Part 27
Purchase and sale of securities - Sections 748 - 753F Part 28
Patents, scientific and certain other research, know-how and certain training - Sections 754 - 769F Part 29
Occupational pension schemes, retirement annuities, purchased life annuities and certain pensions - Sections 770 - 790E Part 30
Taxation of settlors and suchlike in respect of settled or transferred income - Sections 791 - 798 Part 31
Estates of deceased persons in course of administration and surcharge on certain income of trustees - Sections 799 - 805 Part 32
Anti-avoidance - Sections 806 - 817RH Part 33
Provisions relating to the residence of individuals - Sections 818 - 825C Part 34
Double Taxation relief - Sections 826 - 835 Part 35
Transfer Pricing - Sections 835A - 835HB Part 35A
Controlled Foreign Companies - Sections 835I - 835Y Part 35B
 Hybrid Mismatches - Sections 835Z - 835AX  Part 35C
 Interest Limitation – Section 835AY – 835AAO  Part 35D
Miscellaneous special provisions - Sections 836 - 848A Part 36
Special Savings Incentive Accounts - Sections 848B - 848U Part 36A
Pensions: Incentive Tax credits - Sections 848V - 848AG Part 36B
Administration - Sections 849 - 875 Part 37
Returns of income and gains, other obligations and returns, and Revenue powers - Sections 876 - 917N Part 38
Assessments - Sections 918 - 931 Part 39
Appeals - Sections 932 - 949 Part 40
Appeals to Appeals Commissioners – Sections 949A – 949AX Part 40A
Self-assessment - Sections 950 - 959 Part 41
Assessing rules including rules for Self-assessment - Sections 959A - 959AW Part 41A
Collection and recovery - Sections 960 - 1006B Part 42
Partnerships and European Economic Interest Groupings (EEIG) - Sections 1007 - 1014 Part 43
Married, separated and divorced persons - Sections 1015 - 1031 Part 44
Tax treatment of civil partnerships – Sections 1031A – 1031O Part 44A
Tax treatment of cohabitants – Sections 1031P – 1031R Part 44B
Charging and assessing of non-residents - Sections 1032 - 1043 Part 45
Persons chargeable in a representative capacity - Sections 1044 - 1051 Part 46
Penalties, Revenue offences, interest on overdue tax and other sanctions - Sections 1052 - 1086 Part 47
Miscellaneous and supplemental - Sections 1087 - 1096B Part 48
Commencement, repeals, transitional provisions and suchlike - Sections 1097 - 1104 Part 49
Schedules 1 - 33 Schedules

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