Web14. Section 81 TCA 1997, General rule as to deductions, inter alia provides:- (1) The tax under Cases I and II of Schedule D shall be charged without any deduction other than is … WebTaxes Consolidation Act, 1997. Certain approved schemes: exemptions and reliefs. 774. — (1) This section shall apply as respects—. ( a) any approved scheme shown to the satisfaction of the Revenue Commissioners to be established under irrevocable trusts, or. ( b) any other approved scheme as respects which the Revenue Commissioners, having ...
Relief for leases of farmland - Revenue
WebSection 19 inserts a new paragraph into section 81(2) of the Taxes Consolidation Act 1997 to specify that taxes on income are not deductible in computing the amount of profits or gains chargeable to tax under Case I or II of Schedule D. This amendment is intended to clarify in legislation Revenue’s long-held view with regard to such taxes. WebChapter 1 General Chapter 2 Initial levy on discretionary trusts Chapter 3 Annual levy on discretionary trusts PART 4 Value of Property for Tax PART 5 Provisions Relating to Gifts and Inheritances PART 6 Returns and Assessments PART 7 Payment and Recovery of Tax, Interest and Penalties PART 8 Appeals PART 9 Exemptions PART 10 Reliefs Chapter 1 soft pinch tinted lip oil
Taxes Consolidation Act, 1997, Section 81 - Irish Statute …
Web76 rows · 1 Jan 2024 · These are the notes for guidance on the Taxes Consolidation Act … WebCHAPTER 81. CONDOMINIUMS CREATED BEFORE ADOPTION OF UNIFORM CONDOMINIUM ACT SUBCHAPTER A. PROVISIONS GENERALLY APPLICABLE TO CONDOMINIUMS Sec. 81.001. SHORT TITLE. This chapter may be cited as the Condominium Act. Acts 1983, 68th Leg., p. 3616, ch. 576, Sec. 1, eff. Jan. 1, 1984. Sec. 81.0011. APPLICABILITY. WebChapter 1 General Chapter 2 Initial levy on discretionary trusts Chapter 3 Annual levy on discretionary trusts PART 4 Value of Property for Tax PART 5 Provisions Relating to Gifts … soft pillowtop twin mattress