Source: http://www.irishstatutebook.ie/eli/1997/act/39/schedule/31/enacted/en/html
Timestamp: 2020-06-03 12:59:53
Document Index: 177699619

Matched Legal Cases: ['art 40', 'art 42', 'art 43', 'art 18', 'art 18', 'art 42', 'art 42', 'art 42', 'art 4', 'art 42', 'art 44', 'art 4', 'art 43', 'art 40', 'art 42', 'art 42', 'art 30']

Taxes Consolidation Act, 1997, Schedule 31
Section 1100 .
In the enactments specified in Column (1) of the following Table for the words set out or referred to in Column (2) there shall be substituted the words set out in the corresponding entry in Column (3).
Words to be replaced
The Stamp Act, 1891:
section 13(1), in the definition of “Appeal Commissioners”
section 156 of the Income Tax Act, 1967
section 850 of the Taxes Consolidation Act, 1997
Part XXVI (Appeals) of the Income Tax Act, 1967
Chapter 1 of Part 40 (Appeals) of the Taxes Consolidation Act, 1997
The Finance (1909-10) Act, 1910 :
section 49, in the first proviso to subsection (1)
section 242 of the Finance Act, 1992
section 1094 of the Taxes Consolidation Act, 1997
section 49, in the second proviso to subsection (1)
section 242 (as amended by the Finance Act, 1993 ) of the Finance Act, 1992
section 49, in paragraph (a) of subsection (1A)
subsection (6) of the said section 242
subsection (7) of that section
The Betting Act, 1931 , the proviso to section 7 (3)
section 242 (as amended) by the Finance Act, 1993 ) of the Finance Act, 1992
The Auctioneers and House Agents Act, 1947 :
section 8, in the proviso to subsection (1)
section 9, in the proviso to subsection (1)
section 10, in the proviso to subsection (1)
The Finance Act, 1952 , section 19(2)
section 156 of the Corporation Tax Act, 1976
section 9 of the Taxes Consolidation Act, 1997
The Gaming and Lotteries Act, 1956 , the proviso to section 19
The Civil Service Commissioners Act, 1956 , section 27(3)
section 156 (1) of the Income Tax Act, 1967
section 850(1) of the Taxes Consolidation Act, 1997
The Income Tax (Purchased Life Annuities) Regulations, 1959 ( S.I. No. 152 of 1959 ):
Regulation 2, in the definition of “the principal section”
section 22 of the Finance Act, 1959
section 788 of the Taxes Consolidation Act, 1997
Subsection (3) of section 5 of the Finance Act, 1929 (No. 32 of 1929), as amended by section 3 of the Finance Act, 1958 (No. 25 of 1958)
Subsection (3) of section 933 of the Taxes Consolidation Act, 1997
Sections 149 and 196 of the Income Tax Act, 1918
Sections 941 and 942 of the Taxes Consolidation Act, 1997
Rule 17 of the General Rules
Section 1023 of the Taxes Consolidation Act, 1997
The Income Tax (Employments) Regulations, 1960 ( S.I. No. 28 of 1960 ):
Regulation 2, in paragraph (1)
“the Act” means the Finance (No. 2) Act, 1959 (No. 42 of 1959)
“the Act” means the Taxes Consolidation Act, 1997
Regulation 2, paragraph (1), in the definition of “emoluments”
Part II of the Act
Chapter 4 of Part 42 of the Act
Regulation 36, in paragraph (2)
Section 7 of the Finance Act, 1923 (No. 21 of 1923), as applied by section 11 of the Act
Section 962 of the Act, as applied by section 993 of the Act
Regulation 36, in paragraph (3)
Section 11 of the Finance Act, 1924 (No. 27 of 1924), as applied by section 11 of the Act
Section 963 of the Act, as applied by section 993 of the Act
section 222 or 223 of the Income Tax Act, 1967 (No. 6 of 1967) or by virtue of section 16 , 17 or 25 of the Finance Act, 1972 (No. 19 of 1972)
section 774 or 776 of the Act
Chapter IV of Part V of the Income Tax Act, 1967
The Income Tax (Construction Contracts) Regulations, 1971 ( S.I. No. 1 of 1971 ):
Regulation 2, in the definition of “certified subcontractor”
subsection (9) (a) of the principal section
subsection (13) (a) of section 531 of the Act
Regulation 2, in the definition of “principal”
the principal section
section 530 of the Act
subsection (2) of that section
section 531 of the Act
“principal section” means section 17 (inserted by the Finance Act, 1976 (No. 16 of 1976)) of the Finance Act, 1970 (No. 14 of 1970);
“the Act” means the Taxes Consolidation Act, 1997;
Regulation 2, in the definition of “relevant contract”
Regulation 2, in the definition of “repayment period”
subsection (4) of the principal section
subsection (5) of section 531 of the Act
Regulation 2, in the definition of “sub-contractor”
subsection (2) of the principal section
subsection (1) of section 531 of the Act
Regulation 2, in the definition of “sub-contractor's certificate”
subsection (7) of the principal section
subsection (11) of section 531 of the Act
subsection (8)(a) of the principal section
subsection (12)(a) of section 531 of the Act
Regulation 4A, in paragraph (1)
Regulation 4A, in paragraph (2) (c)
section 103 (5) of the Corporation Tax Act, 1976
section 433(4) of the Act
subsection (1) of the principal section
subsection (1) of section 530 of the Act
Regulation 4B, in paragraph (4)
Regulation 4C, in paragraph (2) (a) (ii)
Regulation 4C, in paragraph (2) (b)
subsection (5)(a) (i) of the principal section
subsection (6)(a) (i) of section 531 of the Act
Regulation 4C, in paragraph (2) (c)
Regulation 4C, in paragraph (2) (d)
Regulation 6, in paragraph (3)
subsection (8) of the principal section
subsection (12) of section 531 of the Act
Regulation 8, in paragraph (1)
Regulation 10, in paragraph (1)
Regulation 11, in paragraph (1)
sections 480 , 485 , 486 , 488 and 491 of the Income Tax Act, 1967
sections 962, 963, 966 and 998 of the Act
Regulation 12, in paragraph (1)
Regulation 13, in paragraph (1)
Regulation 13, in paragraph (3)
subsection (4) (c) (ii) of the principal section
subsection (5) (c) (ii) of section 531 of the Act
Regulation 19, in paragraph (1)
the said subsection (9) (a)
Regulation 21, in paragraph (3)
Chapter III of Part IV of the Income Tax Act, 1967 (No. 6 of 1967)
Part 43 of the Act
The Finance Act, 1969 , section 49(2B) (c)
section 94 of the Finance Act, 1983
section 1078 of the Taxes Consolidation Act, 1997
The Value-Added Tax Act, 1972 :
section 1, in the definition of “Appeal Commissioners”
section 1, in the definition of “Collector-General”
section 162 of the Income Tax Act, 1967
section 851 of the Taxes Consolidation Act, 1997
section 1, in the definition of “inspector of taxes”
section 161 of the Income Tax Act, 1967
section 852 of the Taxes Consolidation Act, 1997
section 1, in the definition of “secretary”
section 207 (2) of the Income Tax Act, 1967
section 1044(2) of the Taxes Consolidation Act, 1997
section 1(2) (bb)
section 73 of the Finance Act, 1988
section 1002 of the Taxes Consolidation Act, 1997
section 1(2) (c)(i)
Chapter III of Part I of the Finance Act, 1987
Chapter 1 of Part 18 of the Taxes Consolidation Act, 1997
section 1(2) (c) (ii)
section 17 of the Finance Act, 1970
Chapter 2 of Part 18 of the Taxes Consolidation Act, 1997
section 18(1) (a) (iia)
section 94 (as amended by section 243 of the Finance Act, 1992 ) of the Finance Act, 1983
section 24(1) (b)
sections 480 , 485 , 486 , 487 , 488 and 491 of the Income Tax Act, 1967
sections 962, 963, 964(1), 966, 967 and 998 of the Taxes Consolidation Act, 1997
section 24(5)
under section 485 of the Income Tax Act, 1967
under section 962 of the Taxes Consolidation Act, 1997
section 27(11)
section 512 of the Income Tax Act, 1967
section 1065 of the Taxes Consolidation Act, 1997
First Schedule, in paragraph (i) (g)
section 18 of the Finance Act, 1989
section 734 of the Taxes Consolidation Act, 1997
The Imposition of Duties (No. 21) (Excise Duties) Order, 1975 ( S.I. No. 307 of 1975 ), the proviso to paragraph 12 (12)
The Capital Acquisitions Tax Act, 1976 :
section 16(2), in the definition of “private company”
section 95 of the Corporation Tax Act, 1976
section 431 of the Taxes Consolidation Act, 1997
section 52(1), in the definition of “Appeal Commissioners”
section 58(2) (b)
section 142 of the Income Tax Act, 1967
section 466 of the Taxes Consolidation Act, 1997
section 63(9)
sections 128(4), 507, 508, 510, 511, 512, 517 and 518 of the Income Tax Act, 1967
sections 987(4), 1061, 1062, 1063, 1064, 1065, 1066 and 1068 of the Taxes Consolidation Act, 1997
Second Schedule, Part I, paragraph 9, in the definition of “investment income”
section 2 of the Income Tax Act, 1967
section 3 of the Taxes Consolidation Act, 1997
The Value-Added Tax Regulations, 1979 ( S.I. No. 63 of 1979 ):
Regulation 15, in paragraph (2)
Section 485 of the Income Tax Act, 1967
Section 962 of the Taxes Consolidation Act, 1997
the words from “modifications in subsection (1)” to the end of the paragraph
modification in subsection (1), namely, the words “any sum which may be levied on that person in respect of income tax” shall be construed as referring to value-added tax payable by the person concerned
Regulation 15, in paragraph (3)
Section 486 of the Income Tax Act, 1967
Section 963 of the Taxes Consolidation Act, 1997
Regulation 15, in paragraph (3) (a)
income tax or sur-tax
Regulation 15, in paragraph (3) (b)
the Collector or other officer of the Revenue Commissioners, duly authorised to collect the said tax
the Collector-General or other officer of the Revenue Commissioners duly authorised to collect the tax
the Collector or other officer under this section
the Collector-General or other officer under this section
Regulation 15, in paragraph (4)
Section 487 of the Income Tax Act, 1967
Section 964(1) of the Taxes Consolidation Act, 1997
Regulation 15, in paragraph (5)
Section 488 of the Income Tax Act, 1967
Section 966 of the Taxes Consolidation Act, 1997
Regulation 15, in paragraph (5) (a)
Regulation 15, in paragraph (5) (b)
references to an inspector and to the Collector
references to an inspector and to the Collector-General
Regulation 15, in paragraph (6)
Section 491 of the Income Tax Act, 1967
Section 998 of the Taxes Consolidation Act, 1997
income tax or sur tax
The Health Contributions Act, 1979 :
section 1, in the definition of “the Collector-General”
section 1, in the definition of “emoluments”
Chapter IV of Part V of the Income Tax Act, 1967 , but without regard to section 192 of that Act
Chapter 4 of Part 42 of the Taxes Consolidation Act, 1997, but without regard to section 1015 of that Act
section 3 of the Finance Act, 1983
section 1025 of the Taxes Consolidation Act, 1997
The Health Contribution Regulations, 1979 ( S.I. No. 107 of 1979 ):
Regulation 3, in the definition of “the Collector”
section 162 of the Income Tax Act, 1967 (No. 6 of 1967)
Regulation 3, in the definition of “excepted farmer”
“an individual to whom section 16 applies” within the meaning of Chapter II of Part I of the Finance Act, 1974 (No. 27 of 1974), if paragraphs (b) and (d) of section 16(1), and section 16(2), of that Act did not apply
“an individual to whom subsection (1) applies” within the meaning of section 657 of the Taxes Consolidation Act, 1997, if paragraphs (b) and (d) of the definition of “an individual to whom subsection (1) applies” in subsection (1) of that section of that Act and subsection (2) of that section of that Act did not apply
Regulation 3, in the definition of “farm land occupied by the individual”
section 13 (1) of the Finance Act, 1974
section 654 of the Taxes Consolidation Act, 1997
Chapter IV of Part V of the Income Tax Act, 1967 , applies but without regard to Chapter I of Part IX of that Act
Chapter 4 of Part 42 of the Taxes Consolidation Act, 1997, applies but without regard to sections 1015 to 1024 of that Act
Chapter I (inserted by the Finance Act, 1980 ) (No. 14 of 1980) of Part IX of the Income Tax Act, 1967 (No. 6 of 1987)
sections 1015 to 1024 of the Taxes Consolidation Act, 1997
section 33 of the Finance Act, 1975 (No. 6 of 1975)
the definition of “capital allowance” in section 2(1) of the Taxes Consolidation Act, 1997
The Youth Employment Agency Act, 1981 :
section 1 (1), in the definition of “the Collector-General”
section 1 (1), in the definition of “emoluments”
Chapter IV of Part V of the Income Tax Act, 1967 (but without regard to Chapter I (inserted by the Finance Act, 1980 ) of Part IX of that Act)
Chapter 4 of Part 42 of the Taxes Consolidation Act, 1997 (but without regard to sections 1015 to 1024 of that Act)
The Youth Employment Levy Regulations 1982 , ( S.I. No. 84 of 1982 ):
an individual to whom section 16 applies within the meaning of Chapter II of Part I of the Finance Act, 1974 (No. 27 of 1974), if paragraph (b) and (d) of subsection (1) and subsection (2) of section 16 of that Act did not apply
an individual to whom subsection (1) applies within the meaning of section 657 of the Taxes Consolidation Act, 1997, if paragraphs (b) and (d) of the definition of “an individual to whom subsection (1) applies” in subsection (1) of that section of that Act and subsection (2) of that section of that Act did not apply
Chapter I (inserted by the Finance Act, 1980 (No. 14 of 1980)) of Part IX of the Income Tax Act, 1967 (No. 6 of 1967)
section 195 of the Income Tax Act, 1967
section 1018 of the Taxes Consolidation Act, 1997
The Income Tax (Rent Relief) Regulations, 1982 ( S.I. No. 318 of 1982 ):
Chapter IV of Part IV of the Income Tax Act, 1967 (No. 6 of 1967)
Chapter 8 of Part 4 of the Taxes Consolidation Act, 1997
section 142A (inserted by section 5 of the Finance Act, 1982 (No. 14 of 1982)) of the Income Tax Act, 1967
section 473 of the Taxes Consolidation Act, 1997
subsection (5) (a) (i)
subsection (6) (a) (i)
section 6 of the Finance Act, 1968 (No. 33 of 1968), and section 34 of the Finance Act, 1976 (No. 16 of 1976)
sections 886 and 905
The Finance Act, 1984 , section 108 (1) (b) (ii)
subsection (9) of section 235 of the Income Tax Act, 1967
subsection (1) of section 783 of the Taxes Consolidation Act, 1997
The Finance Act, 1986 :
section 94(1) (a), in the definition of “Corporation Tax Acts”
section 155 (1) of the Corporation Tax Act, 1976
section 1 of the Taxes Consolidation Act, 1997
section 94(1) (a), in the definition of “relevant interest”
section 84(2) (d) of the Corporation Tax Act, 1976
section 130(2) (d) of the Taxes Consolidation Act, 1997
The Health Contributions (Amendment) Regulations, 1988 ( S.I. No. 51 of 1988 ), Regulation 3, in paragraph (2)
The Finance Act, 1989 , the proviso to section 45(3) (b)
The Finance Act, 1990 :
section 112(5)
The Finance Act, 1991 :
section 108(1)
section 129(1), in the definition of “the Collector”
section 129(3)
Section 187 of the Income Tax Act, 1967
Section 928(1) and 964(2) of the Taxes Consolidation Act, 1997
The Finance Act, 1992 :
section 206(a), (aa) and (c) (ii)
section 206(b)
subsection (5A) (inserted by section 34 of the Finance Act, 1977 ) of section 31 of the Capital Gains Tax Act, 1975
subsection (6) of section 731 of the Taxes Consolidation Act, 1997
section 207(2)
The Finance Act, 1993 :
section 106(2) (b)
section 31 of the Finance Act, 1991
section 110 of the Taxes Consolidation Act, 1997
section 109(1), in the definition of “dependent relative”
subsection (9A) (inserted by the Finance Act, 1979 ) of section 25 of the Capital Gains Tax Act, 1975
subsection (11) of section 604 of the Taxes Consolidation Act, 1997
section 112(a) (i) (A)
section 235 (9) of the Income Tax Act, 1967
section 783(1) of the Taxes Consolidation Act, 1997
section 112(a) (i) (B)
section 235 or section 235A
section 784 or section 785
section 112(a) (iii)
section 236 of the Income Tax Act, 1967
section 787 of the Taxes Consolidation Act, 1997
section 112(d), proviso (i)
subsection (1A) of section 142 of the Income Tax Act, 1967
subsection (1) of section 466 of the Taxes Consolidation Act, 1997
section 36 of the Finance Act, 1988
section 451 of the Taxes Consolidation Act, 1997
The Social Welfare (Consolidation) Act, 1993 :
section 2, in the definition of “Collector-General”
section 2, in the definition of “reckonable emoluments”
Chapter 4 of Part 42 of the Taxes Consolidation Act, 1997
section 2, in the definition of “reckonable income”
section 2 or section 18 of the Finance Act, 1969
section 195, 231 or 232 of the Taxes Consolidation Act, 1997
Chapter 1 (inserted by the Finance Act, 1980 ) of Part IX of the Income Tax Act, 1967
Chapter 1 of Part 44 of the Taxes Consolidation Act, 1997
section 33 of the Finance Act, 1975
section 18(1) (b)
section 48 (1) of the Finance Act, 1986
section 1084(1) of the Taxes Consolidation Act, 1997
section 212(5)
section 17 (as amended by section 28 of the Finance Act, 1992 ) of the Finance Act, 1970
First Schedule, Part III, paragraph 3(a)
First Schedule, Part III, paragraph 4
Chapter II or III of Part IV of the Income Tax Act, 1967
Chapter 3 of Part 4, or Part 43, of the Taxes Consolidation Act, 1997
First Schedule, Part III, paragraph 6
The Industrial Training (Apprenticeship Levy) Act, 1994 , section 1(1)
The Casual Trading Act, 1995 , section 4(2A)
The Finance Act, 1995 :
section 105(3)
Part XXVI (as amended) other than sections 429 and 430 and (in so far as it relates to those sections) Section 431 , of the Income Tax Act, 1967
Part 40, other than sections 942, 943 and (in so far as it relates to those sections) 944 of the Taxes Consolidation Act, 1997
The Consumer Credit Act, 1995 :
section 93(10) (d)
section 242 (as amended by the Finance Act, 1997 ) of the Finance Act, 1992
section 93(10A) (a) (i)
section 93(10A) (a) (ii)
section 116(9) (d)
section 116(9A) (a) (i)
section 116(9A) (a) (ii)
section 1094
section 144(9) (d)
section 144(9A) (a) (i)
section 144(9A) (a) (ii)
The Finance Act, 1996 , section 108(4)
section 94 (2) (d) of the Finance Act, 1983
section 1078(2) (d) of the Taxes Consolidation Act, 1997
The Social Welfare (Consolidated Contributions and Insurability) Regulations, 1996 ( S.I. No. 312 of 1996 ):
Regulation 3, in the definition of “inspector of taxes”
section 161 of the Act of 1967
section 852 of the Act of 1997
Regulation 3, in the definition of “reckonable earnings”
Chapter IV of Part V of the Act of 1967
Chapter 4 of Part 42 of the Act of 1997
section 192 of that Act
section 1015 of that Act
the Act of 1967 (other than Chapter IV of Part V)
the Act of 1997 (other than Chapter 4 of Part 42)
Regulation 3, in the definition of “reckonable income”
the Act of 1967
the Act of 1997
Chapter 11 of Part I of the Finance Act, 1972 (No. 19 of 1972)
Chapter 1 of Part 30
Regulation 3, the definition of “the Act of 1967”
“the Act of 1967” means the Income Tax Act, 1967 (No. 6 of 1967);
“the Act of 1997” means the Taxes Consolidation Act, 1997;
section 129 of the Act of 1967
section 991 of the Act of 1997
section 8 (1) of the Finance Act, 1979 (No. 11 of 1979)
section 125 of the Act of 1997