Source: https://taxfind.ie/document/DTA_2020_XML_25032020-top_doc-1897396269
Timestamp: 2020-04-09 20:29:47
Document Index: 546340493

Matched Legal Cases: ['art 8', 'art 16', 'art 16', 'art\n508', 'art 18', 'art 21', 'art 25', 'art 35', 'art 35', 'art 35', 'art 35', 'art\n835', 'art 41', 'art 41', 'art 44', 'art 44', 'art 49', 'ART 2', 'ART 3', 'ART 4', 'ART 5', 'ART 6', 'ART 7', 'art 8', 'ART 9', 'ART 11', 'ART 2', 'ART 3', 'art 15']

Irish Tax Institute - TaxFind: Direct Tax Acts, Finance Act 2019
Direct Tax Acts, Finance Act 2019
4 Non-application of sections 2(5) and 3(4)
4A Appointment of chairperson of Commission
4B Resignation of chairperson
4C Removal from office of chairperson
4D Cessation of term of office of chairperson
4E Temporary incapacity of chairperson
4F Functions of chairperson
4G Reporting to chairperson
14A Terms and conditions of chairperson’s appointment
29 Cases stated - particular instances of steps remaining to be taken
97A Pre-letting expenditure in respect of vacant premises
Chapter 1 - Basis of assessment, persons chargeable and extent of charge
112AA Taxation of certain perquisites: employees of authorised insurers and tied health insurance agents
Chapter 2 - Computational provisions
Chapter 3 - Expenses allowances and provisions relating to the general benefits in kind charge
120B Certain benefits in kind: members of Permanent Defence Force
Chapter 4 - Other benefit in kind charges
Chapter 5 - Miscellaneous charging provisions
Chapter 1 - Taxation of company distributions
Chapter 2 - Meaning of distribution
Chapter 4 - Distributions out of certain exempt profits or gains or out of certain relieved income
Chapter 5 - Distributions out of certain income of manufacturing companies
Chapter 7 - Franked investment income
Chapter 8 - Advance corporation tax
Chapter 8A - Dividend withholding tax
172BA Obligation on certain persons to obtain tax reference numbers of persons beneficially entitled to relevant distributions
Chapter 9 - Taxation of acquisition by a company of its own shares
189B Exemption in respect of periodic payments for personal injuries
192BA Exemption of certain payments made or authorised by Child and Family Agency
192F Exemption in respect of certain education-related payments
192G Exemption in respect of training allowance payments
194AA Exemption of certain childcare support payments
218A Certain income of Motor Insurers’ Bureau of Ireland
Part 8 Annual Payments, Charges and Interest
Chapter 1 - Annual payments
Chapter 2 - Charges on income for corporation tax purposes
Chapter 3 - Principal provisions relating to the payment of interest
Chapter 4 - Interest payments by certain deposit takers
263D Declarations to the Revenue Commissioners in relation to relevant amounts
263E Notification by the Revenue Commissioners relating to deposits of relevant amounts
Chapter 5 - Dividend Payments by Credit Unions
Chapter 6 - Implementation of Council Directive 2003/49/EC of 3 June 2003 on a common system of taxation applicable to interest and royalty payments made between associated companies of different Member States
Chapter 7 - Certain interest from sources [outside the State]
285B Acceleration of wear and tear allowances for childcare and fitness centre equipment
285C Acceleration of wear and tear allowances for gas vehicles and refuelling equipment
Chapter 1 - Income tax: loss relief
Chapter 3 - Corporation tax: loss relief
Chapter 4 - Income tax and corporation tax: treatment of certain losses and certain capital allowances
Chapter 4A - Termination of carry forward of certain losses
472BB Sea-going naval personnel credit
480B Relief arising in special circumstances
Part 16 Relief for Investment in Corporate Trades
Chapter 1 - Interpretation (Part 16)
Chapter 2 - Qualifying companies
489 Interpretation (Chapter 2)
490 Qualifying companies
491 Qualifying companies (supplemental)
492 Qualifying subsidiaries
Chapter 3 - Qualifying investments
493 Interpretation (Chapter 3)
494 Eligible shares
495 Anti-avoidance: eligible shares
496 Qualifying investment (company perspective)
497 Limits on amounts a qualifying company can raise
498 Qualifying investment (investor perspective)
499 Anti-avoidance: qualifying investment (investor perspective)
Chapter 4 - Employment investment incentive
500 Qualifying investors
501 Anti-avoidance: qualifying investors
502 The relief (Chapter 4)
503 The relief: start-up capital incentive
Chapter 5 - Start-up relief for entrepreneurs (SURE)
504 Interpretation (Chapter 5)
505 Specified individuals
506 Anti-avoidance: qualifying company (SURE)
507 The relief (Chapter 5)
Chapter 6 - Administrative requirements and reporting obligations
508 Carry forward of unused relief
508A Statement of qualification by qualifying company
508B Statement of qualification (second stage relief) by qualifying company
508C Statement of qualification (SURE) by qualifying company
508D Confirmation of compliance with certain conditions
508E Reporting of relief by qualifying companies
508F Claims for relief by qualifying investors
508G Claims for relief by specified individuals
Chapter 7 - Designated funds
508H Authorised officers
508I Designated investment funds
508J Relief for investment through designated investment funds
Chapter 8 - Capital gains tax implications
508K Capital gains tax
Chapter 9 - Anti-avoidance
508L Prevention of misuse
Chapter 10 - Clawback events
508M Disposals of shares
508N Anti-avoidance: disposal of shares
508O Anti-avoidance: disposal of a qualifying subsidiary
508P Anti-avoidance: qualifying investor receiving value from the company
508Q Qualification to section 508P for specified persons
508R Value received by persons other than qualifying investors
508S Failure to commence a relevant employment (relief under section 508G)
Chapter 11 - Withdrawing relief
508T Withdrawing relief - general
508U Assessments for withdrawing relief claimed under Chapter 4 - company
508V Assessments for withdrawing relief under Chapter 4 - investor
508W Assessments for withdrawing relief under Chapter 5
508X Treatment of statement of qualification as a return
508Y Information
Chapter 12 - Application of this Part
508Z Application of this Part
Part 18D Universal Social Charge
531AOA AReturn by employer
531AU AUniversal social charge and approved profit sharing schemes
Chapter 2 – Provisions relating to exit tax, etc.
628 Value of certain assets to be accepted for purposes of Capital Gains Tax Acts
629 Deferral of exit tax
629A Tax on non-resident company recoverable from another member of group or from controlling director
629B Transitional provision (power to serve notice under former section 629 not affected)
629C Company ceasing to be resident on formation of SE or SCE
Part 21 Provisions Relating to Mergers, Divisions and Transfers of Assets
Chapter 1 – Mergers, divisions, transfers of assets and exchanges of shares concerning companies of different Member States
Chapter 2 – Mergers and divisions pursuant to Companies Act 2014
638A Company mergers and divisions
Chapter 2 - Capital gains tax: disposals of development land
Chapter 2 - Farming: relief for increase in stock values
Chapter 3 - Milk Quotas
Chapter 4 - Taxation of stallion profits and gains
Chapter 4 - Petroleum production tax
Part 25A Real Estate Investment Trusts
705HA Profit: calculating profits available for distribution
705IA Disposals and reinvestments
Chapter 2 - Special investment policies
Chapter 3 - Provisions applying to overseas life assurance companies
739FA Electronic account filing requirement
Chapter 1B - Irish real estate funds
739KA Associated enterprises
739LA Profit: financing cost ratio
739LAA Profit: financing cost ratio from 1 January 2020
739LB Profit: calculating profits available for distribution
739LC Exclusion for third-party debt
739QA Advance clearance procedures for indirect investors in respect of withholding tax
739QB Advance clearance procedures for direct investors in respect of withholding tax
Chapter 3 – Stock borrowing and repurchase agreements
753A Interpretation (Chapter 3)
753B Application
753C Payment and receipt of dividends or interest and manufactured payments under a stock borrowing or repurchase agreement
753D Refund of dividend withholding tax
753E Anti-avoidance
753F Records
766C Tax credit for research and development expenditure for smaller companies
Chapter 5 - Taxation of companies engaged in knowledge development
790CA Relief for additional superannuation contribution under Public Service Pay and Pensions Act 2017
Chapter 1 - Revocable dispositions for short periods and certain dispositions in favour of children
Chapter 2 - Settlements on children generally
Chapter 3A – Implementation of Council Directive (EU) 2018/822 of 25 May 2018* amending Directive 2011/16/EU as regards mandatory automatic exchange of information in the field of taxation in relation to reportable cross-border arrangements
817RA Interpretation (Chapter 3A)
817RB Application of Chapter 3A
817RC Duties of intermediary
817RD Duties of relevant taxpayer
817RE Duties of Revenue Commissioners
817RF Arrangements implemented before 1 July 2020
817RG Exchange of information
817RH Penalties
835E Modification of basic rules on transfer pricing for arrangements between qualifying relevant persons
835EA Small or medium-sized enterprise
835F Small or medium-sized enterprises
835G Documentation and enquiries
835H Elimination of double counting
835HA Interaction with capital allowances provisions
835HB Interaction with provisions dealing with chargeable gains
Part 35B Implementation of Articles 7 and 8 of Council Directive (EU) 2016/1164 of 12 July 2016 (Controlled Foreign Companies)
835I Interpretation
835J Meaning of “control”
835K Accounting periods
835L Application of Part to a controlled foreign company
835M Determination of residence
835N Adjustment to amount of foreign tax
835O Corresponding chargeable profits in the State
Chapter 2 – Controlled foreign company charge
835Q Undistributed income
835S Creditable tax
Chapter 3 – Exemptions
835T Effective tax rate exemption
835U Low profit margin exemption
835V Low accounting profit exemption
835W Exempt period exemption
835X Relief for certain distributions
835Y Relief on certain disposals of shares or securities in a controlled foreign company
Part 35C Implementation of Council Directive (EU) 2016/1164 of 12 July 2016 as regards hybrid mismatches
Chapter 1 – Interpretation and general (Part 35C)
835Z Interpretation (Part 35C)
835AA Associated enterprises
835AB Worldwide system of taxation
Chapter 2 – Double deduction
835AC Application of Chpter 2
835AD Double deduction mismatch outcome
Chapter 3 – Permanent establishments
835AE Application of Chapter 3
835AF Disregarded permanent establishment
835AG Permanent establishment deduction without inclusion mismatch outcome
Chapter 4 – Financial instruments
835AH Interpretation (Chapter 4)
835AI Application of Chapter 4
835AJ Financial instrument deduction without inclusion mismatch outcome
Chapter 5 – Hybrid entities
835AK Application of Chapter 5
835AL Payment to hybrid entity deduction without inclusion mismatch outcome
835AM Payment by hybrid entity deduction without inclusion mismatch outcome
Chapter 6 – Withholding tax
835AN Application of Chapter 6
835AO Withholding tax mismatch outcome
Chapter 7 – Tax residency mismatch
835AP Application of Chapter 7
835AQ Tax residency double deduction mismatch outcome
Chapter 8 – Imported mismatch outcomes
835AR Application of Chapter 8
835AS Imported mismatch outcome
Chapter 9 – Structured arrangements
835AT Application of Chapter 9
835AU Structured arrangements
Chapter 10 – Carry forward
835AV Carry forward
Chapter 11 – Application of this Part
835AW Scope of application
835AX Order of application
843B Capital allowances for buildings used for the purposes of providing childcare services or a fitness centre to employees
851B Use of, and access to, taxpayer information
Chapter 1 - Income tax: returns of income
Chapter 2 - Corporation tax: returns of profits
Chapter 3 - Other obligations and returns
891G Implementation of Council Directive 2014/107/EU of 9 December 2014 amending Directive 2011/16/EU as regards mandatory automatic exchange of information in the field of taxation
Chapter 3A - Implementation of Council Directive 2003/48/EC of 3 June 2003 on Taxation of Savings Income in the Form of Interest Payments and Related Matters
Chapter 4 - Revenue powers
914 Returns by issuing houses, stockbrokers, auctioneers, etc. .
Chapter 6 - Electronic transmission of returns of income, profits, etc., and of other Revenue returns
Part 41 Self Assessment2476
Chapter 1 - Interpretation (Part 41A)
Chapter 3 - Chargeable persons: returns
Chapter 4 - Chargeable persons: self-assessments
Chapter 5 - Revenue assessments and enquiries and related time limits
Chapter 6 - Appeals
959AF Appeals in relation to assessments
Chapter 7 - Chargeable persons: preliminary tax and dates for payment of tax
959AW Mutual agreement procedures
984A Electronic system
984B Liability for payment of deduction
985G Return by employer
985H Exceptional circumstances
986A Payment made without deduction of income tax
988A Register of employees
990 Assessment of tax due
990A Generation of assessments by electronic, photographic or other process
Part 44A Tax Treatment of Civil Partnerships
Part 44B Tax Treatment of Cohabitants
Part 49 Commencement, Repeals, Transitional Provisions, etc.
Sch 2 CIrish Real Estate Funds: Declarations
16A. Deduction of tax in respect of notional payments
16B. Tax borne by the employer in respect of notional payments
17A. Deduction of tax in respect of certain notional payments
19A. Arrears of pay
Taxes Consolidation Act 1997 (Prescribed Research and Development Activities) Regulations 2004 (S.I. No. 434 of 2004)
Return of Payments (Banks, Building Societies, Credit Unions and Savings Banks) Regulations 2008 (S.I. No. 136 of 2008)
Return of Payments (Insurance Undertakings) Regulations 2011 (S.I. No. 641 of 2011)
Financial Accounts Reporting (United States of America) Regulations 2014 (S.I. No. 292 of 2014)
Registration of Farm Partnerships and Succession Farm Partnerships Regulations 2017 (S.I. No. 273 of 2017)
Income Tax (Employments) Regulations 2017 (S.I. No. 623 of 2017)
Sugar Sweetened Drinks Tax (Electronic Transmission of Returns) (Specified Provisions and Appointed Day) Order 2018 (S.I. No. 138 of 2018)
Income Tax (Employments) Regulations 2018 (S.I. No. 345 of 2018)
Investment Undertaking Electronic Account Filing Requirements Regulations 2018 (S.I. No. 368 of 2018)
USC Regulations 2018 (S.I. No. 510 of 2018)
Film Regulations 2019 (S.I. No. 119 of 2019)
PART 2 Application to Minister for Culture, Heritage and the Gaeltacht for certification
4. Application for certification – transitional arrangements
PART 3 Categories of films eligible for certification
PART 4 Records to be provided and maintained by a producer company and a qualifying company
7. Records to demonstrate breakdown of expenditure
8. Obligation to keep records
PART 5 Completion Requirements
9. Notification of completion of production and provision of copies
PART 6 Requirements relating to compliance
10. Compliance report
PART 7 Type of expenditure that may be qualifying expenditure on production of a qualifying film
11. Qualifying expenditure
12. Non-qualifying expenditure
13. Interpretation – Part 8
14. Eligible goods, services and facilities
15. Other person engaged
PART 9 Requirements relating to payment of the specified amount
17. Currency exchange rate
PART 11 Revocation
SCHEDULE 1 Information to support an application to the Minister for a certificate under section 481 of the Act of 1997
SCHEDULE 2 Information required to support a claim for the film corporation tax credit under section 481(2G)(b)(i) of the Act of 1997
SCHEDULE 3 Information required to support a claim for the film corporation tax credit under section 481(2G)(b)(ii) of the Act of 1997
SCHEDULE 4 Compliance report declaration
SCHEDULE 5 Documents to include in a compliance report in relation to a qualifying film
European Union (Tax Dispute Resolution Mechanisms) Regulations 2019 (S.I. No. 306 of 2019)
5. Scope of Regulations
6. Competent authority, compliance and delegation
7. Form and manner of delivery of information
PART 2 Resolution of Tax Disputes
8. Provisions relating to submission of complaint
9. Mutual agreement procedure
10. Decision by competent authorities to reject complaint
PART 3 Dispute Resolution by the Advisory Commission
11. Request for dispute resolution by Advisory Commission
12. Appointments by order of Court
13. Membership of Advisory Commission
14. List of independent persons of standing
15. Alternative Dispute Resolution Commission
16. Rules of Functioning – notification obligations
17. Costs of proceedings
18. Information, evidence and hearings
19. Final decision
20. Interaction with national law
21. Individuals and small companies
22. Publication of final decision
SCHEDULE Information to be Contained in a Complaint
Film (Regional Film Developments Uplift) Regulations 2019 (S.I. No. 358 of 2019)
Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2019 (Part 15) (Commencement) Order 2020 (S.I. No. 28 of 2020)