Finance Act, 1987

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Section

1.

Amendment of section 6 (special allowance in respect of P.R.S.I. for 1982-83) of Finance Act, 1982.

2.

Application of section 10 (exemption of certain income from leasing of farm land) of Finance Act, 1985.

3.

Application of section 16 (credit for farm tax) of Finance Act, 1986.

4.

Residence of persons working abroad.

5.

Amendment of section 14 (taxation treatment of certain dividends) of Finance Act, 1986.

6.

Amendment of provisions relating to relief in respect of interest.

7.

Alternative amount on account of appropriate tax.

8.

Amendment of section 12 (the relief) of Finance Act, 1984.

9.

Amendment of section 13 (limits on relief) of Finance Act, 1984.

10.

Amendment of section 15 (qualifying companies) of Finance Act, 1984.

11.

Amendment of section 16 (qualifying trades) of Finance Act, 1984.

12.

Amendment of provisions relating to subsidiaries.

13.

Interpretation (Chapter III).

14.

Accountable persons.

15.

Deduction of tax from relevant payments.

16.

Identification of, and issue of documents to, specified persons.

17.

Returns and collection of appropriate tax.

18.

Credit for appropriate tax borne.

19.

Interim refunds of appropriate tax.

20.

Apportionment of credits or interim refunds of appropriate tax.

21.

Limitation on credits or interim refunds of appropriate tax.

22.

Farming: amendment of provisions relating to relief in respect of increase in stock values.

23.

Repeal of section 362 (relief on profits from business of sea or air transport) of Income Tax Act, 1967.

24.

Capital allowances for certain road vehicles.

25.

Application of section 52 (capital allowances: treatment of grants, etc.) of Finance Act, 1986, to food processing trade.

26.

Amendment of section 40 (capital allowances for certain leased assets) of Finance Act, 1984.

27.

Designated areas for urban renewal relief.

28.

Relief in relation to income from qualifying shipping trade.

29.

Relief in relation to income of Special Trading Houses.

30.

Relief in relation to income from certain trading operations carried on in Custom House Docks Area.

31.

Amendment of Chapter VI (manufacturing companies) of Part I of Finance Act, 1980.

32.

Companies: credit for farm tax.

33.

Application of section 79 (reduced rate of corporation tax for certain income) of Corporation Tax Act, 1976, to certain interest.

34.

Exemption from corporation tax of profits arising from the National Lottery.

35.

Relief for investment in films.

36.

Relief for certain hydrocarbon oil.

37.

Confirmation of Orders.

38.

Interpretation (Part III).

39.

Amendment of section 1 (interpretation) of Principal Act.

40.

Amendment of section 11 (rates of tax) of Principal Act.

41.

Amendment of section 12 (deduction for tax borne or paid) of Principal Act.

42.

Amendment of section 12A (special provisions for tax invoiced by flat-rate farmers) of Principal Act.

43.

Amendment of section 13 (remission of tax on goods exported, etc.) of Principal Act.

44.

Amendment of section 32 (regulations) of Principal Act.

45.

Amendment of First Schedule to Principal Act.

46.

Amendment of Second Schedule to Principal Act.

47.

Amendment of Sixth Schedule to Principal Act.

48.

Levy on banks.

49.

Amendment of section 92 (levy on certain premiums of insurance) of Finance Act, 1982.

50.

Amendment of section 54 (provisions relating to charities, etc.) of Capital Acquisitions Tax Act, 1976.

51.

Capital Services Redemption Account.

52.

Amendment of section 162 (Collector-General) of Income Tax Act, 1967.

53.

Amendment of section 21 (institution of proceedings for fines, etc.) of Inland Revenue Regulation Act, 1890.

54.

Care and management of taxes and duties.

55.

Short title, construction and commencement.

Acts Referred to

Agriculture (An Chomhairle Oiliúna Talmhaíochta) Act, 1979

1979, No. 9

Agriculture (An Foras Talúntais) Act, 1958

1958, No. 1

Capital Acquisitions Tax Act, 1976

1976, No. 8

Central Bank Act, 1971

1971, No. 24

Corporation Tax Act, 1976

1976, No. 7

Export Promotion Act, 1959

1959, No. 20

Finance Act, 1950

1950, No. 18

Finance Act, 1970

1970, No. 14

Finance Act, 1975

1975, No. 6

Finance Act, 1976

1976, No. 16

Finance Act, 1979

1979, No. 11

Finance Act, 1980

1980, No. 14

Finance Act, 1981

1981, No. 16

Finance Act, 1982

1982, No. 14

Finance Act, 1984

1984, No. 9

Finance Act, 1985

1985, No. 10

Finance Act, 1986

1986, No. 13

Finance (Miscellaneous Provisions) Act, 1968

1968, No. 7

Harbours Act, 1946

1946, No. 9

Higher Education Authority Act, 1971

1971, No. 22

Income Tax Act, 1967

1967, No. 6

Industrial Development Act, 1950

1950, No. 29

Industrial Development (No. 2) Act, 1981

1981, No. 14

Industrial Development Act, 1986

1986, No. 9

Industrial Training Act, 1967

1967, No. 5

Inland Revenue Regulation Act, 1890

1890, c. 21

Insurance Act, 1936

1936, No. 45

Local Government Act, 1941

1941, No. 23

Local Government Services (Corporate Bodies) Act, 1971

1971, No. 6

Mercantile Marine Act, 1955

1955, No. 29

National Lottery Act, 1986

1986, No. 28

Road Traffic Act, 1961

1961, No. 24

Shannon Free Airport Development Company Limited Acts, 1959 to 1986

Social Welfare (Consolidation) Act, 1981

1981, No. 1

Stamp Act, 1891

1891, c. 39

Succession Duty Act, 1853

1853, c. 51

Tourist Traffic Act, 1939

1939, No. 24

Tourist Traffic Acts, 1939 to 1983

Údarás na Gaeltachta Act, 1979

1979, No. 5

Unit Trusts Act, 1972

1972, No. 17

Value-Added Tax Act, 1972

1972, No. 22

Value-Added Tax (Amendment) Act, 1978

1978, No. 34

Vocational Education Act, 1930

1930, No. 29