Finance Act 2018 - The Professional's Guide
- PART 1 Universal Social Charge, Income Tax, Corporation Tax and Capital Gains Tax
- Chapter 3 Income Tax
- 3. Amendment of section 15 of Principal Act (rate of charge)
- 4. Amendment of section 472AB of Principal Act (earned income tax credit)
- 5. Amendment of section 466A of Principal Act (home carer tax credit)
- 6. Amendment of section 191 of Principal Act (taxation treatment of Hepatitis C compensation payments)
- 7. Exemption of certain childcare support payments
- 8. Certain benefits in kind: members of the Permanent Defence Force
- 9. Benefit in kind: relief relating to electric vehicles
- 10. Amendment of section 985A of Principal Act (application of section 985 to certain perquisites, etc.)
- 11. Amendment of section 128F of Principal Act (key employee engagement programme)
- 12. Retirement benefits
- 13. Amendment of section 126 of Principal Act (tax treatment of certain benefits payable under Social Welfare Acts)
- 14. Relief arising in special circumstances
- 15. Amendment of section 825C of Principal Act (special assignee relief programme)
- Chapter 4 Income Tax, Corporation Tax and Capital Gains Tax
- 16. Taxation of payments under Magdalen Restorative Justice Ex-Gratia Scheme
- 17. Amendment of section 285A of, and Schedule 4A to, Principal Act (acceleration of wear and tear allowances for certain energy-efficient equipment)
- 18. Acceleration of wear and tear allowances for gas vehicles and refuelling equipment
- 19. Amendment of Parts 9 and 36 of, and Schedule 25B to, Principal Act (capital allowances for equipment and buildings used for the purposes of providing childcare services or a fitness centre to employees)
- 20. Amendment of section 438A of Principal Act (extension of section 438 to loans by companies controlled by close companies)
- 21. Amendment of Part 23 of Principal Act (farming and market gardening)
- 22. Amendment of section 486C of Principal Act (relief from tax for certain start-up companies)
- 23. Amendment of section 97 of Principal Act (computational rules and allowable deductions)
- 24. Amendment of section 216A of Principal Act (rent-a-room relief)
- 25. Relief for investment in corporate trades
- Chapter 6 Capital Gains Tax
- 29. Amendment of section 579B of Principal Act (trustees ceasing to be resident in the State)
- 30. Amendment of section 603A of Principal Act (disposal of site to child)
- 31. Amendment of section 604B of Principal Act (relief for farm restructuring)
- 32. Exit tax, etc. - substitution of new Chapter 2 of Part 20 of Principal Act
- PART 2 Excise
- 33. Amendment of Chapter 1 of Part 2 of Finance Act 2017 (sugar sweetened drinks tax)
- 34. Rates of tobacco products tax
- 35. Amendment of Chapter 1 of Part 2 of Finance Act 2002 (consolidation and modernisation of betting duties law)
- 36. Amendment of section 130 of Finance Act 1992 (interpretation)
- 37. Amendment of section 132 of Finance Act 1992 (charge of excise duty)
- 38. Amendment of section 134 (permanent reliefs) and section 141 (regulations) of Finance Act 1992
- 39. Amendment of section 135C of Finance Act 1992 (remission or repayment in respect of vehicle registration tax, etc.)
- 40. Amendment of section 135D of Finance Act 1992 (repayment of amounts of vehicle registration tax on export of certain vehicles)
- 41. Proportionate payment of vehicle registration tax on certain vehicles temporarily brought into State
- PART 6 Miscellaneous
- 54. Interpretation (Part 6)
- 55. Appeal procedures
- 56. Amendment of section 851A of Principal Act (confidentiality of taxpayer information)
- 57. Amendment of section 858 of Principal Act (evidence of authorisation)
- 58. PAYE modernisation
- 59. Amendment of Part 41A of Principal Act (assessing rules including rules for self assessment)
- 60. Amendment of certain tax exemption provisions
- 61. Amendment of Part 5 of Schedule 24A to Principal Act (orders pursuant to section 826(1E) in relation to the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting)
- 62. Miscellaneous technical amendments in relation to tax
- 63. Amendment of section 44 of Forestry Act 1988
- 64. Care and management of taxes and duties
- 65. Short title, construction and commencement