33.
|
Special savings incentive accounts.
|
34.
|
Amendment of section 97 (computational rules and allowable deductions) of Principal Act.
|
35.
|
Amendment of section 177 (conditions as to residence and period of ownership) of Principal Act.
|
36.
|
Amendment of section 198 (certain interest not to be chargeable) of Principal Act.
|
37.
|
Treatment of certain interest payments.
|
38.
|
Amendment of Part 20 (companies' chargeable gains) of Principal Act.
|
39.
|
Amendment of section 590 (attribution to participants of chargeable gains accruing to non-resident company) of Principal Act.
|
40.
|
Amendment of Schedule 18A (restriction on set-off of preentry losses) to Principal Act.
|
41.
|
Amendment of Schedule 24 (relief from income tax and corporation tax by means of credit in respect of foreign tax) to Principal Act.
|
42.
|
Amendment of section 89 (valuation of trading stock at discontinuance of trade) of Principal Act.
|
43.
|
Dividend withholding tax.
|
44.
|
Amendment of provisions relating to exploration and exploitation activities.
|
45.
|
Donations to approved bodies, etc.
|
46.
|
Amendment of section 665 (interpretation (Chapter 2)) of Principal Act.
|
47.
|
Amendment of section 666 (deduction for increase in stock values) of Principal Act.
|
48.
|
Amendment of section 667 (special provisions for qualifying farmers) of Principal Act.
|
49.
|
Amendment of section 668 (compulsory disposal of livestock) of Principal Act.
|
50.
|
Amendment of section 310 (allowances in respect of certain contributions to capital expenditure of local authorities) of Principal Act.
|
51.
|
Wear and tear allowances for licences for public hire vehicles.
|
52.
|
Wear and tear allowances for certain sea fishing boats.
|
53.
|
Wear and tear allowances.
|
54.
|
Amendment of section 274 (balancing allowances and balancing charges) of Principal Act.
|
55.
|
Amendment of Chapter 4 (interest payment by certain deposit takers) of Part 8 of Principal Act.
|
56.
|
Amendment of section 838 (special portfolio investment accounts) of Principal Act.
|
57.
|
Taxation of certain savings in credit unions and other financial institutions.
|
58.
|
Amendment of Chapter 9 (park and ride facilities and certain related developments) of Part 10 of Principal Act.
|
59.
|
Amendment of Part 10 (income tax and corporation tax: reliefs for renewal and improvement of certain urban areas, certain resort areas and certain islands) of Principal Act.
|
60.
|
Living over the shop scheme.
|
61.
|
Amendment of Part 11 (capital allowances and expenses for certain road vehicles) of Principal Act.
|
62.
|
Amendment of provisions relating to treatment of certain losses and certain capital allowances.
|
63.
|
Relief for certain rented accommodation.
|
64.
|
Capital allowances for certain hospitals.
|
65.
|
Amendment of section 420 (losses, etc. which may be surrendered by means of group relief) of Principal Act.
|
66.
|
Amendment of section 594 (foreign life assurance and deferred annuities: taxation and returns) of Principal Act.
|
67.
|
Amendment of Part 26 (life assurance companies) of Principal Act.
|
68.
|
Amendment of section 723 (special investment policies) of Principal Act.
|
69.
|
Amendment of section 730A (profits of life business: new basis) of Principal Act.
|
70.
|
Amendment of Chapter 5 (policyholders — new basis) of Part 26 of Principal Act.
|
71.
|
Amendment of section 731 (chargeable gains accruing to unit trusts) of Principal Act.
|
72.
|
Amendment of Part 27 (unit trusts and offshore funds) of Principal Act.
|
73.
|
Amendment of section 737 (special investment schemes) of Principal Act.
|
74.
|
Amendment of Chapter 1A (investment undertakings) of Part 27 of Principal Act.
|
75.
|
Amendment of Schedule 2B (investment undertakings declarations) of Principal Act.
|
76.
|
Amendment of section 843 (capital allowances for buildings used for third level educational purposes) of Principal Act.
|
77.
|
Changeover to calendar year of assessment.
|
78.
|
Provisions relating to making of returns of income and chargeable gains and payment of income tax and capital gains tax.
|
79.
|
Amendment of provisions relating to Dublin Docklands Development Authority.
|
80.
|
Amendment of Chapter 10 (designated areas of certain towns) of Part 10 of Principal Act.
|
81.
|
Capital allowances for hotels.
|