FINAK - Finance Act 2017 Explained
- PART 1 Income Tax, Universal Social Charge, Corporation Tax and Capital Gains Tax
- Chapter 3 Income Tax
- 3. Amendment of section 15 of Principal Act (rate of charge)
- 4. Amendment of section 466A of Principal Act (home carer tax credit)
- 5. Amendment of section 472AB of Principal Act (earned income tax credit)
- 6. Amendment of section 244 of Principal Act (relief for interest paid on certain home loans)
- 7. Benefit in kind: relief relating to electric vehicles
- 8. Taxation of certain perquisites: employees of authorised insurers and tied health insurance agents
- 9. Amendment of section 458 of Principal Act (deductions allowed in ascertaining taxable income and provisions relating to reductions in tax)
- Chapter 4 Income Tax, Corporation Tax and Capital Gains Tax
- 10. Key Employee Engagement Programme
- 11. Amendment of section 285A of Principal Act (acceleration of wear and tear allowances for certain energy-efficient equipment)
- 12. Amendment of Parts 9 and 36 of, and Schedule 25B to, Principal Act (capital allowances for equipment and buildings used for the purposes of providing childcare services or a fitness centre to employees)
- 13. Pre-letting expenditure in respect of vacant premises
- 14. Amendment of certain anti-avoidance provisions of Principal Act
- 15. Amendment of section 664 of Principal Act (relief for certain income from leasing of farm land)
- 16. Amendment of Part 16 of Principal Act (income tax relief for investment in corporate trades - employment and investment incentive and seed capital scheme)
- 17. Amendment of Part 26 of Principal Act (life assurance companies)
- 18. Amendment of Chapter 1A of Part 27 of Principal Act (investment undertakings)
- 19. Irish real estate funds
- Chapter 5 Corporation Tax
- 20. Amendment of section 110 of Principal Act (securitisation)
- 21. Amendment of section 769K of Principal Act (adaptation of provisions relating to relief for relevant trading losses and relevant charges on income)
- 22. Amendment of section 76A of Principal Act (computation of profits or gains of a company - accounting standards)
- 23. Amendment of section 135 of Principal Act (distributions: supplemental)
- 24. Charges on income for corporation tax purposes
- 25. Amendment of section 291A of Principal Act (intangible assets)
- Chapter 6 Capital Gains Tax
- 26. Amendment of section 29 of Principal Act (persons chargeable)
- 27. Amendment of section 626B of Principal Act (exemption from tax in the case of gains on certain disposals of shares)
- 28. Amendment of section 980 of Principal Act (deduction from consideration on disposal of certain assets)
- 29. Amendment of section 604B of Principal Act (relief for farm restructuring)
- 30. Amendment of Chapter 6 of Part 19 of Principal Act (transfers of business assets)
- 31. Amendment of Part 20 of Principal Act (companies’ chargeable gains)
- 32. Amendment of section 613 of Principal Act (miscellaneous exemptions for certain kinds of property)
- 33. Amendment of section 604A of Principal Act (relief for certain disposals of land or buildings)
- 34. Amendment of section 598 of Principal Act (disposals of business or farm on “retirement”)
- PART 2 Excise
- Chapter 1 Sugar Sweetened Drinks Tax
- 35. Interpretation (Chapter 1)
- 36. Charging and rates of sugar sweetened drinks tax
- 37. Liability to pay sugar sweetened drinks tax
- 38. Registration of sugar sweetened drinks suppliers and exporters
- 39. Returns and payment by sugar sweetened drinks suppliers)
- 40. Relief from sugar sweetened drinks tax for supplies made outside the State
- 41. Returned sugar sweetened drinks
- 42. Repayments of sugar sweetened drinks tax
- 43. Records
- 44. Offence and penalty (Chapter 1)
- 45. Regulations (Chapter 1)
- 46. Care and management (Chapter 1)
- 47. Commencement (Chapter 1)
- Chapter 2 Miscellaneous
- 48. Amendment of Chapter 4 of Part 2 of Finance Act 2001 (powers of officers)
- 49. Rates of tobacco products tax
- 50. Amendment of Chapter 1 of Part 2 of Finance Act 2002 (consolidation and modernisation of betting duties law)
- 51. Amendment of section 137A of Finance Act 2001 (substitute fuels)
- 52. Amendment of section 99A of Finance Act 1999 (relief for qualifying road transport operators)
- 53. Amendment of section 130 of Finance Act 1992 (interpretation)
- 54. Amendment of section 135D of Finance Act 1992 (repayment of amounts of vehicle registration tax on export of certain vehicles)
- PART 4 Stamp Duties
- 59. Interpretation (Part 4)
- 60. Amendment of Schedule 1 to Principal Act (stamp duties on instruments)
- 61. Repayment of stamp duty where land used for residential development
- 62. Shares deriving value from immovable property situated in State
- 63. Miscellaneous stamp duty amendments
- 64. Amendment of section 106B of Principal Act (housing authorities and Affordable Homes Partnership)
- 65. Amendments in relation to certain farming reliefs
- 66. Amendment of section 79 of Principal Act (conveyances and transfers of property between certain bodies corporate)
- 67. Amendment of section 80 of Principal Act (reconstructions or amalgamations of companies)
- 68. Farm consolidation relief
- PART 6 Miscellaneous
- 73. Interpretation (Part 6)
- 74. Amendment of section 122 of Principal Act (preferential loan arrangements)
- 75. Appealable matters
- 76. Taxpayer information
- 77. PAYE modernisation
- 78. Amendment of Chapter 4 of Part 38 of Principal Act (Revenue powers)
- 79. Amendment of section 531AA of Principal Act (interpretation: Part 18C)
- 80. Provision to modify agreements for relief from double taxation
- 81. Amendment of Schedule 24A to Principal Act (arrangements made by the Government with the government of any territory outside the State in relation to affording relief from double taxation and exchanging information in relation to tax)
- 82. Consequential amendments to the Acts following enactment of Companies Act 2014
- 83. Mergers, divisions and transfers of assets
- 84. Amendment of section 865 of Principal Act (repayment of tax)
- 85. Amendment of section 67 of Finance Act 1988 (capital services redemption account)
- 86. Report of Minister for Finance
- 87. Care and management of taxes and duties
- 88. Short title, construction and commencement